Public Utilities (Waterborne Tax) (Amendment) Order 2025

Status:

Published in Subsidiary Legislation Supplement
on 27 Mar 2025

No. S 202

Public Utilities Act 2001

Public Utilities
(Waterborne Tax)
(Amendment) Order 2025

In exercise of the powers conferred by section 20(7A) of the Public Utilities Act 2001, the Minister for Sustainability and the Environment makes the following Order:

Citation and commencement

1. This Order is the Public Utilities (Waterborne Tax) (Amendment) Order 2025 and comes into operation on 1 April 2025.

Amendment of Schedule

2. In the Public Utilities (Waterborne Tax) Order 2024 (G.N. No. S 254/2024), in the Schedule, in Parts 1 and 2 —

(a)	in item 1, in the second column, in paragraphs (a) and (b)(i), replace “$1” with “$1.09”;
(b)	in item 1, in the second column, in paragraph (b)(ii), replace “$1.25” with “$1.40”; and
(c)	in item 2, in the second column, replace “$1” with “$1.09”.

Transitional provision

3.—(1) Despite paragraph 2, the waterborne tax payable by the owner or occupier of any premises in relation to water supplied by the Board to those premises in the relevant billing month is the sum of the following:

(a)	the specified amounts of the waterborne tax that are attributable to water that was supplied, or is fairly or reasonably estimated to have been supplied, on the days in March 2025;
(b)	the specified amounts of the waterborne tax that are attributable to water that was supplied, or is fairly or reasonably estimated to have been supplied, on the days in April 2025.

(2) Despite paragraph 2, the waterborne tax payable by the owner or occupier of any premises for used water that is leachate and discharged from the premises in March 2025, is the amount calculated according to Part 2 of the Schedule to the Public Utilities (Waterborne Tax) Order 2024 as in force immediately before 1 April 2025.

(3) In this paragraph —

“relevant billing month”, in relation to any premises, means the period of a month that comprises days in March 2025 and April 2025, and in respect of which a bill for the specified amounts of the waterborne tax is rendered by the Board;

“specified amounts of the waterborne tax” —

(a)	in relation to the part of the relevant billing month comprising days in March 2025, means the amount of waterborne tax calculated according to Part 1 of the Schedule to the Public Utilities (Waterborne Tax) Order 2024 as in force immediately before 1 April 2025; and
(b)	in relation to the part of the relevant billing month comprising days in April 2025, means the amount of waterborne tax calculated according to Part 1 of the Schedule to the Public Utilities (Waterborne Tax) Order 2024 as in force on 1 April 2025.

Made on 21 March 2025.

STANLEY LOH KA LEUNG

Permanent Secretary,
Ministry of Sustainability and
the Environment,
Singapore.

[MSE S020/01/303; AG/LEGIS/SL/261/2020/11]

(To be presented to Parliament under section 20(15) of the Public Utilities Act 2001).

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