On January 6, 2023, the Ministry of Economic Affairs of Taiwan announced the “Measures for Water Consumption Levy Collection” (The water consumption levy is introduced to conserve water resources, and currently it is collected only during the dry season, which is different from the water fee). The Measures will come into force on February 1, 2023. The Measures specifies the specific calculation methods for the water consumption levies collected from water users whose monthly water consumption exceed 9000m3 during the designated period. In addition, the Measures also stipulates the measures of levy reduction and deduction when certain conditions are met.
Subject water users and calculation method
※1NT$ (new Taiwan dollar) is about 4.3 yen at the exchange rate on January, 2023.
|Water users subject to levy
|The total water consumption per month of tap water, surface water and groundwater exceeds 9000m3 during the period from November of the previous year to April of the current year (the dry season of Taiwan, hereinafter referred as “levy period”).
|If the monthly water consumption of the total amount of tap water and surface water consumed during the levy period exceeds 9000 m3, the water users will be collected at 3 NT$ per cubic meter for the excess part.
The water users will be collected at 3 NT$ per cubic meter for the total amount of underground water consumed during the levy period.
|Water users eligible for levy discount
| The water consumption levy will be reduced to 2 NT$ per cubic meter if the water recovery rate in the previous year fallen into the benchmark range (to be announced in the future) of the individual industries concerned.
The water consumption levy will be reduced to 1 NT$ per cubic meter if the water recovery rate in the previous year exceeds the upper limit of the benchmark range of the industry concerned.
※ To receive the above-mentioned discount, the water users shall obtain the certificate certified by the TAF(Taiwan Accreditation Foundation) or other relevant certificates.
|To reduce the impact brought by the collection of water consumption levy, water users are given a grace period to make preparations. During the period from February 1, 2023 to June 30, 2025, the water consumption levy will be reduced by half.
|Conditions of applying for the reduction and deduction of the levy
|If the total amount of reclaimed water and desalinated seawater consumed during the period from July 1st of the previous year to June 30th of the current year exceeds 6,000 m3, and the above-mentioned relevant certificate has been obtained, the water users can receive a 10%~30% discount as specified in the attached table.
For water users who invested in water resources development or water-saving equipment, the cost approved by the central competent authority can be deducted by half for the valid period of 10 years.
Water users who have paid the water pollution prevention and control fees from July 1st of the previous year to June 30th of the current year can apply for a deduction of the water pollution prevention and control fees already paid.
※ The following document (released on January 6, 2023) stipulates the details of the above-mentioned reductions and deductions.
Regulations related to the payment period
According to the Article 4 of the Measures, the water consumption levy will be collected once a year. The payment notice will be sent by the end of July of each year, and the subject water users shall pay the water consumption levy by the end of August of each year.
As mentioned above, the Measures will come into effect on February 1, 2023. The subject water users shall calculate the water consumptions from the same day. According to the Ministry of Economic Affairs, the payment notice of water consumption levy of 2023 will be sent to the subject water users by the end of May, 2023.
For the original text of the above-mentioned Measures, please refer to the following URL (in Traditional Chinese).