Singapore legislation

Regulation 2

of Public Utilities (Waterborne Tax) Order 2024

Regulation 2

Definitions

Amended byS 656/2025 wef 01/10/2025S 656/2025 wef 01/10/2025S 656/2025 wef 01/10/2025S 656/2025 wef 01/10/2025S 656/2025 wef 01/10/2025

Subregulation 1

Amended byS 656/2025 wef 01/10/2025S 656/2025 wef 01/10/2025S 656/2025 wef 01/10/2025S 656/2025 wef 01/10/2025S 656/2025 wef 01/10/2025

In this Order —

Definition

“controlled watercourse” has the meaning given by regulation 2 of the Environmental Protection and Management (Trade Effluent) Regulations (Rg 5);

Amended byS 656/2025 wef 01/10/2025

Definition

“domestic premises” means premises occupied as a private residence;

Definition

“leachate” means used water at any premises that did not originate as water mentioned in paragraph 2A(a), (b) or (c);

Amended byS 656/2025 wef 01/10/2025

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 656/2025 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 656/2025 wef 01/10/2025

Definition

“reservoir” has the meaning given by regulation 2 of the Public Utilities (Reservoirs, Catchment Areas and Waterway) Regulations 2006 (G.N. No. S 401/2006).

Amended byS 656/2025 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.