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Amount of water conservation tax payable

Public Utilities (Water Conservation Tax) Order 2024

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—(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).(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.(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.(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.(5) To avoid doubt, different monthly bills may be issued for different components of the water conservation tax under sub-paragraph (1).

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