Water Resource Tax (Budget Amendment) Act 2017 (No. 23 of 2017).

This Decree amends the Water Resource Tax Promulgation 2008 with respect to rates for water charges and penalties for offences. Section 5 is amended by deleting “appropriate rate under the Schedule” and substituting “rate or rates prescribed by regulations made under this Act”. Section 5 imposes a levy, set out in Schedule 1, on the extraction of water in its natural state including artesian water, natural mineral and spring water, from an underground water table or deposit and emerging from a spring tapped at one or more natural or bore exits.