Singapore legislation
Regulation 2A
Regulation 2A
Premises in connection with which waterborne tax is payable
The premises in connection with which the waterborne tax is payable are as follows:
premises at which water is received through any pipe or reticulation system, or from a water wagon or in water bags or by any other means, being water the price of which is —
in accordance with a tariff set out in the Schedule to the Public Utilities (Tariffs for Water) Regulations (Rg 7); or
specified in a special agreement with the Board under section 20(5)(a) of the Act (including pursuant to an approval under section 31 of the Sewerage and Drainage Act 1999);
premises (but not any premises of the Board) at which extracted water that is rainwater is collected in a rainwater harvesting system;
premises (but not any premises of the Board) at which extracted water (including rainwater) is treated —
by the person that extracted the water; and
using a system capable of producing more than 50 cubic metres per day of water derived from the extracted water;
premises (whether or not premises mentioned in sub-paragraph (a), (b) or (c)) from which leachate is discharged into any sewer or sewerage system vested in or owned by the Government or controlled, supervised, maintained and repaired by the Board.