s 20 Tariffs for supply of water and apparatus, etc., payable to Board
20.—(1) The prices to be charged for the supply of water by the Board and the hire of apparatus must be in accordance with such tariffs as may be prescribed.[9/2012] (2) Subject to section 14, for the purpose of determining the price to be charged for the supply of water by it, the Board may take into consideration all costs incurred in enabling it to supply the water, including (but not limited to) the following:(a) the collection of water from any source, whether water from any natural source, used water (including sewage, waste matter and effluent) or otherwise; (b) the purchase of water from any source; (c) the storage of water; (d) the treatment of water to the standards necessary for the use for which the water is required; (e) the supply of water to any premises; (f) the maintenance of any system employed in the collection, storage, treatment or supply of water; (g) ensuring the quality, safety and security of the water supply.[9/2012] (3) In determining the price to be charged for the supply of water by the Board, subsection (2) does not permit the Board to take into consideration —(a) the costs in connection with any activity referred to in that subsection if an amount of tax is payable in relation to that same activity under subsection (7) (whether by the same person paying the price or otherwise); or (b) any costs borne by the Government or by the Board on behalf of the Government.[9/2012] (4) For the purposes of subsection (1), the Board may prescribe different prices for persons differently situated, including different prices for different volumes of water supplied.[9/2012] (5) Nothing in this section prevents the Board from —(a) charging other prices by special agreement which need not be prescribed; or (b) fixing, with the approval of the Minister, different tariffs for consumers similarly situated for a temporary period. (6) The Board must, in fixing tariffs and making agreements for the supply of water, neither show undue preference as between consumers similarly situated nor exercise undue discrimination as between persons similarly situated, having regard to the place and time of supply, the quantity supplied, and the purpose for which the supply is taken. (7) A waterborne tax must be paid to the Board for the discharge of the Board’s functions in relation to used water (including sewage, waste matter and effluent) and sewerage in accordance with an order under subsection (7A) (read with subsection (8)).[9/2012] [Act 27 of 2023 wef 01/01/2024] (7A) The Minister may, by order in the Gazette, make provision for —(a) the types or descriptions of premises in connection with which the waterborne tax is payable; (b) the amount of the waterborne tax; and (c) the time of payment of the waterborne tax.[Act 27 of 2023 wef 01/01/2024] [Act 8 of 2026 wef 29/05/2026] (8) The waterborne tax is payable by —(a) an occupier of premises in connection with which the waterborne tax is payable (including the Government); or[Act 27 of 2023 wef 01/01/2024] (b) where the premises are vacant, the owner of the premises (including the Government).[9/2012] (9) In determining the amount of the waterborne tax payable by any person, the Minister may base the calculation of the tax on all or any of the following: (a) the number of sanitary appliances which are installed in the premises; (b) the volume, or a reasonable estimate of the volume, of water supplied to the premises (whether or not by the Board);[Act 27 of 2023 wef 01/01/2024] [Act 8 of 2026 wef 29/05/2026] (ba) where an occupier of the premises extracts water —(i) the volume, or a reasonable estimate of the volume, of extracted water or water derived from the extracted water that is used by the occupier (whether or not at the premises at which the water is extracted); and[Act 8 of 2026 wef 29/05/2026] (ii) the volume, or a reasonable estimate of the volume, of extracted water or water derived from the extracted water that is supplied by the occupier to any other person;[Act 27 of 2023 wef 01/01/2024] [Act 8 of 2026 wef 29/05/2026] (c) the volume, or a reasonable estimate of the volume, of used water (including sewage, waste matter and effluent) disposed of.[9/2012; 11/2018] [Act 8 of 2026 wef 29/05/2026] (9A) Where the calculation of the waterborne tax is based on the volume or estimated volume of water under subsection (9)(b), (ba) or (c), the Minister may, in the order under subsection (7A), further prescribe for any volume or estimated volume to be excluded from the volume or estimated volume under subsection (9)(b), (ba) or (c) (as the case may be) in calculating the waterborne tax payable, in the circumstances prescribed in the order.[Act 27 of 2023 wef 01/01/2024] [Act 8 of 2026 wef 29/05/2026] (10) For the purposes of subsection (7), the Minister may, in the order under subsection (7A), provide for different amounts of waterborne tax for persons differently situated, including different amounts of waterborne tax for —(a) different volumes or estimated volumes of water supplied (whether or not supplied by the Board);[Act 8 of 2026 wef 29/05/2026] (b) different volumes or estimated volumes of extracted water or water derived from extracted water used or supplied;[Act 8 of 2026 wef 29/05/2026] (c) different circumstances of use or supply of different types or descriptions of water; and (d) different volumes or estimated volumes of used water (including sewage, waste matter and effluent) disposed of.[Act 27 of 2023 wef 01/01/2024] [Act 8 of 2026 wef 29/05/2026] (11) The waterborne tax collected under this section must be paid into the funds of the Board.[9/2012] (12) Without affecting section 25, any waterborne tax payable under this section may be recovered by the Board as a debt due to the Board.[9/2012] [Act 27 of 2023 wef 01/01/2024] (13) The Board may, with the Minister’s approval, grant any amount of rebate on, or waive the payment of any amount of —(a) any price charged by the Board under subsection (1) to any person or class of persons; or (b) any waterborne tax payable under subsection (7) by any person or class of persons, as the Board may determine. [Act 27 of 2023 wef 01/01/2024] (14) To avoid doubt, a rebate or waiver under subsection (13) need not be published in the Gazette.[Act 27 of 2023 wef 01/01/2024] (15) Any order made under subsection (7A) must be presented to Parliament as soon as possible after publication in the Gazette.[Act 27 of 2023 wef 01/01/2024]