Singapore legislation
Regulation 3
Regulation 3
Waterborne tax
Subregulation 1
The waterborne tax payable in connection with any premises is all of the following, chargeable under monthly bills:
subject to sub-paragraph (2), the amount of waterborne tax specified in Part 1 of the Schedule based on the volume (specified in sub-paragraph (1A)) of water mentioned in paragraph 2A(a) received at the premises; (b)the amount of waterborne tax specified in Part 1A of the Schedule based on the volume (specified in sub-paragraph (1B)) of water that is —
extracted water used by an occupier of the premises, whether or not at the premises (but not any extracted water that is treated to derive water from the extracted water);
water derived from extracted water used by the occupier of the premises, whether or not at the premises; and
extracted water or water derived from extracted water that is supplied by the occupier of the premises to any other person,but excluding, if the occupier of the premises is a designated entity, designated business trust or designated trust under Part 4A of the Act, any volume of water derived from the extracted water that is supplied by such occupier to the Board;
the amount of waterborne tax specified in Part 2 of the Schedule based on the volume (specified in sub-paragraph (1B)) of leachate discharged from the premises.
Subregulation 1A
For the purposes of sub-paragraph (1)(a), the volume of water based on which the waterborne tax is chargeable under a monthly bill is the volume of water based on which the price mentioned in paragraph 2A(a) is charged in the bill.
Subregulation 1B
For the purposes of sub-paragraph (1)(b) and (c), the volume of water or leachate (as the case may be) based on which the waterborne tax is chargeable under a monthly bill is —
subject to sub-paragraph (b), the volume of water or leachate (as the case may be) 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 leachate; or
where, for a period covered by any monthly bill —
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 1C
For the purposes of sub-paragraph (1B), the meters installed by the Board are to be read at such times and in such manner as the Board may direct.
Subregulation 1D
To avoid doubt, different monthly bills may be issued for different components of the waterborne tax under sub-paragraph (1).
Subregulation 2
Despite sub‑paragraph (1), no waterborne 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).