Regulation 1
Citation and commencement
This Order is the Public Utilities (Water Conservation Tax) Order 2024 and comes into operation on 1 April 2024.
/akn/sg/act/sub_leg/2001/PUA-S255-2024
Public Utilities (Water Conservation Tax) Order 2024
The full official text, structured for quick navigation. Copy any provision or jump straight to a section.
- Type
- Subsidiary Legislation
- Status
- In force
- Enacted
- 2001
- Sections
- 5
Quick answer
About this subsidiary legislation
Public Utilities (Water Conservation Tax) Order 2024 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation PUA-S255-2024 2001, currently marked in force and first recorded in 2001.
Regulation 2
Definitions
Amended byS 657/2025 wef 01/10/2025S 657/2025 wef 01/10/2025S 657/2025 wef 01/10/2025S 657/2025 wef 01/10/2025
Subregulation 1
Amended byS 657/2025 wef 01/10/2025S 657/2025 wef 01/10/2025S 657/2025 wef 01/10/2025S 657/2025 wef 01/10/2025
In this Order —
Definition
“month” means the period starting at the beginning of a day of one of the 12 months of the year and ending before the beginning of the corresponding day of the next month or, if there is no such corresponding day, ending at the expiry of the next month;
Definition
“non‑domestic premises” means premises other than domestic premises;
Amended byS 657/2025 wef 01/10/2025
Definition
“rainwater harvesting system” means a system of structures (including tanks, sumps and ponds) for the collection or storage of rainwater, exceeding in aggregate a capacity of 350 cubic metres, from which the rainwater is conveyed or distributed through any pipe or reticulation system;
Amended byS 657/2025 wef 01/10/2025
Definition
“specified water extraction entity” means a water extraction entity that —
(a)
extracts rainwater through a rainwater harvesting system; or
(b)
uses a system capable of producing more than 50 cubic metres per day of water derived from extracted water (including rainwater);
Amended byS 657/2025 wef 01/10/2025
Definition
“water extraction entity” means any entity granted an approval of the Board under section 31 of the Sewerage and Drainage Act 1999.
Amended byS 657/2025 wef 01/10/2025
Subregulation 2
In this Order, without affecting the definition of “non‑domestic premises” in sub‑paragraph (1), premises are regarded as non‑domestic premises if any part of those premises is used —
(a)
for the purposes of or in connection with any trade, business or profession; or
(b)
as a hotel, serviced apartment, boarding house, hostel, school, place of worship or mess.
Subregulation 3
Despite sub‑paragraph (2)(a), private residences approved for use as home offices under the Home Office Scheme by the Urban Redevelopment Authority or the Housing and Development Board, or under such other home office scheme as the Board may allow, are considered domestic premises.
Regulation 3
Supply of water in connection with which water conservation tax is payable
Amended byS 657/2025 wef 01/10/2025S 657/2025 wef 01/10/2025S 657/2025 wef 01/10/2025
Subregulation 1
Amended byS 657/2025 wef 01/10/2025
The water conservation tax is payable in connection with —
(a)
a supply by the Board of water described in Part 1 of the Schedule; and
(b)
a supply by a specified water extraction entity of water described in Part 2 of the Schedule, derived by that entity from extracted water.
Subregulation 2
Amended byS 657/2025 wef 01/10/2025
Despite sub-paragraph (1), the water conservation tax is not payable in connection with any of the following supplies:
(a)
any supply for which there is no consideration;
(b)
a supply described in sub-paragraph (1)(b) to the Board, where the specified water extraction entity is a designated entity, designated business trust or designated trust under Part 4A of the Act.
Subregulation 3
Despite sub‑paragraph (1), no water conservation tax is payable in respect of any water that is supplied through a fire hydrant installed under section 23 of the Fire Safety Act 1993 in any public street (as defined in section 2 of the Street Works Act 1995).
Regulation 3A
Amount of water conservation tax payable
Amended byS 657/2025 wef 01/10/2025
Subregulation 1
The water conservation tax payable in connection with a supply of water and chargeable under monthly bills is as follows:
(a)
in the case of a supply by the Board of water described in paragraph 3(1)(a) — an amount at the rate specified in the second column of Part 1 of the Schedule for the type or description of water supplied specified in the first column of Part 1 of the Schedule, based on the volume specified in sub-paragraph (2);
(b)
in the case of a supply by a specified extraction entity of water described in paragraph 3(1)(b) — an amount at the rate specified in the second column of Part 2 of the Schedule for the type or description of water supplied specified in the first column of Part 2 of the Schedule, based on the volume specified in sub-paragraph (3).
Subregulation 2
For the purposes of sub-paragraph (1)(a), the volume of water based on which the water conservation tax is chargeable under a monthly bill is the volume of water based on which a price in accordance with a tariff set out in the Schedule to the Public Utilities (Tariffs for Water) Regulations (Rg 7) or as specified in a special agreement with the Board under section 20(5)(a) of the Act, is charged in the bill.
Subregulation 3
For the purposes of sub-paragraph (1)(b), the volume of water based on which the water conservation tax is chargeable under a monthly bill is —
(a)
subject to sub-paragraph (b), the volume of water that is registered for the period covered by the monthly bill by one or more meters installed by the Board at the premises to register the volumes of such water; or
(b)
where, for a period covered by any monthly bill —
(i)
any meter mentioned in sub-paragraph (a) is found to register inaccurately; or (ii)any meter mentioned in sub-paragraph (a) cannot be read because of any obstruction or hindrance to the access of a meter reader (as defined by regulation 2 of the Public Utilities (Water Supply) Regulations (Rg 5)) to the meter,the average of the volumes registered by the meter for the purposes of 3 consecutive monthly bills before the monthly bill for the period when such meter is found to register inaccurately or cannot be read, or such volume determined on such other basis as the Board or an agent of the Board may determine to be representative of the usual volume of the water.
Subregulation 4
For the purposes of sub-paragraph (3), the meters installed by the Board are to be read at such times and in such manner as the Board may direct.
Subregulation 5
To avoid doubt, different monthly bills may be issued for different components of the water conservation tax under sub-paragraph (1).
Regulation 4
Persons who must pay water conservation tax and time of payment
Amended byS 657/2025 wef 01/10/2025S 657/2025 wef 01/10/2025
Subregulation 1
Amended byS 657/2025 wef 01/10/2025
Subject to sub-paragraph (2), the water conservation tax is payable as charged in each monthly bill by the following persons, within the period specified in the monthly bill:
(a)
for water described in paragraph 3(1)(a) —
(i)
an occupier of the premises (including the Government) to which the water is supplied; or
(ii)
where the premises to which the water is supplied are vacant, the owner of the premises (including the Government);
(b)
for water described in paragraph 3(1)(b) — the specified water extraction entity.
Subregulation 2
Despite sub‑paragraph (1), the owner or occupier of any premises may be required to pay an amount of the water conservation tax more than once in any month if —
(a)
the agreement with the Board for the supply of water to the premises is terminated; and
(b)
the Board has supplied water or made water available to the premises since the end of the period to which the most recent monthly bill relates.
Subregulation 3
Despite sub‑paragraph (1), the Board may, where it is inexpedient for payment to be made in accordance with sub‑paragraph (1) by any owner or occupier of premises and upon an application by the owner or occupier, permit the owner or occupier to pay at a time specified by the Board the water conservation tax specified in one or more bills issued to the owner or occupier.
Common questions
- What is Public Utilities (Water Conservation Tax) Order 2024?
- Public Utilities (Water Conservation Tax) Order 2024 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation PUA-S255-2024 2001, currently marked in force and first recorded in 2001.
- Is Public Utilities (Water Conservation Tax) Order 2024 still in force?
- Yes — Public Utilities (Water Conservation Tax) Order 2024 is currently in force.
- When did Public Utilities (Water Conservation Tax) Order 2024 take effect?
- Public Utilities (Water Conservation Tax) Order 2024 was first recorded in 2001.
- How many regulations does Public Utilities (Water Conservation Tax) Order 2024 have?
- Public Utilities (Water Conservation Tax) Order 2024 contains 5 regulations.
- Where can I read the official version of Public Utilities (Water Conservation Tax) Order 2024?
- The official text of Public Utilities (Water Conservation Tax) Order 2024 is published at sso.agc.gov.sg.