Singapore legislation
Regulation 4
Regulation 4
Persons who must pay water conservation tax and time of payment
Subregulation 1
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:
for water described in paragraph 3(1)(a) —
an occupier of the premises (including the Government) to which the water is supplied; or
where the premises to which the water is supplied are vacant, the owner of the premises (including the Government);
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 —
the agreement with the Board for the supply of water to the premises is terminated; and
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.