Water Supply Act Article 12-2
Drawing surface water or ground water in a water quality and quantity protection area shall pay the central authority-in-charge catchment conservation and compensation fees, unless the water is supplied in a non-profit manner for domestic use or public use in the protection area. If the water is supplied for industrial use or public use by a public utility, said public utility may add a 5% to 15% surcharge to its water bills after obtaining approval from the central authority-in-charge;if the water is supplied for agricultural use, the central authority-in-charge and the central agriculture authority should prepare budget for subsidy, and together stipulate regulations of objects and manner of subsidy.The central authority-in-charge shall, in consultation with relevant government agencies, prescribe the items, calculation, and rates of aforesaid catchment conservation and compensation fees, as well as manner of collection, payment formalities, payment period, actions in case of non-payment or under-payment, method for computing yield, and other regulations by the source of water and the purpose of use, respectively.The catchment conservation and compensation fees in the first paragraph hereof may be placed under water resources related funds managed by the central authority-in-charge and used exclusively on water resources conservation and environmental conservation infrastructure projects, public welfare of residents in water quality and quantity protection areas, and compensation for landowners whose land use is restricted. Activities that may draw on the catchment conservation and compensation fees include:1. Management and maintenance of facilities for water resources conservation, drainage, eco-tourism, and other hydraulic facilities;2. Resident employment counseling, advisory service for local businesses relating to water resources conservation for public interest, education grant and scholarship, health care, electricity fees, water fee compensation for domestic use and non-profit purpose, and water resources conservation relevant local public construction such public welfare activities;3. Compensation for landowners or related right holders whose land is subject to restricted use due to delimitation of water quality and quantity protection area;4. Subsidy for taxation in areas of indigenous peoples;5. Reserve fund for emergency use;6. Expenditure relating to the collection of catchment conservation and compensation fees;7. Necessary activities relating to the use of catchment conservation and compensation fees; and8. Other matters relating to public interest of residents, water resources education, research and conservation.The compensation in subparagraph 3 of the preceding paragraph shall be dispensed in consideration of the current status of land use, use area and degree of restriction with an administrative contract entered between the authority-in-charge and the landowner or related right holder.The compensation shall give precedence to the owners or right holders of private land, and the criteria for dispensing the compensation and specimen of the administrative contract shall be prescribed by the central authority-in-charge together with the Council of Indigenous Peoples and relevant Ministries or Councils.The administrative contract shall specify purposes of land use by the landowner or related right holder and penalty clauses for breach of contract.The account management board of water quality and quantity protection area shall distribute funds for the purposes as set forth in subparagraph 1 to 5, 7 and 8 of the preceding paragraph to all townships (towns, cities, districts) proportionally over the land areas and population of residences. However, the funds shall give precedence to townships where the indigenous peoples live.Households in water quality and quantity protection area are entitled to receive a 50% reduction of their water bills, provided the water is for domestic use and non-profit purposes . The amount of reduction thereof will be covered by the catchment conservation and compensation fees. The simple water supply facilities shall be applied as soon as possible to areas of indigenous peoples in the protection area without running water supply system.For a township (town, city, district) office crossing over two protection areas, the management board of each protection area shall use the catchment conservation and compensation fees upon agreement after negotiation and review.
中文原文 自來水法第12-2條
於水質水量保護區內取用地面水或地下水者，除該區內非營利之家用及公共給水外，應向中央主管機關繳交水源保育與回饋費。
其為工業用水或公共給水之公用事業，得報經中央主管機關同意後，於其公用事業費用外附徵百分之五以上百分之十五以下之費額。
供農業使用者，中央主管機關及中央農業主管機關應編列預算補助。
補助對象及方式之辦法，由中央主管機關會同中央農業主管機關定之。
前項水源保育與回饋費之徵收項目、對象、計算方式、費率、徵收方式、繳費流程、繳納期限、繳費金額不足之追補繳、取用水資源量之計算方法及其他應遵行事項之收費辦法，由中央主管機關會商有關機關依水源或用水標的分別定之。
第一項水源保育與回饋費得納入中央主管機關水資源相關基金管理運用，專供水質水量保護區內辦理水資源保育與環境生態保育基礎設施、居民公共福利回饋及受限土地補償之用，其支用項目如下：
一、辦理水資源保育、排水、生態遊憩觀光設施及其他水利設施維護管理事項。
二、辦理居民就業輔導、具公益性之水資源涵養與保育之地方產業輔導、教育獎助學金、醫療健保及電費、非營利之家用自來水水費補貼、與水資源保育有關之地方公共建設等公共福利回饋事項。
三、發放因水質水量保護區之劃設，土地受限制使用之土地所有權人或相關權利人補償金事項。
四、原住民族地區租稅補助事項。
五、供緊急使用之準備金。
六、徵收水源保育與回饋費之相關費用事項。
七、使用水源保育與回饋費之必要執行事項。
八、其他有關居民公益及水資源教育、研究與保育事項。
前項第三款之補償應視土地使用現況、使用面積及受限制程度，發給補償金，並由主管機關與土地所有權人或相關權利人締結行政契約。
補償對象以私有土地所有權人或相關權利人為優先，其發放標準及契約範本，由中央主管機關會同原住民族委員會及相關部會定之。
其行政契約應明訂所有權人或相關權利人土地容許使用項目、違約處罰方式等。
支用於第三項第一款至第五款、第七款及第八款之經費，由水質水量保護區專戶運用小組依其區內土地面積及居民人口比例，分配運用於區內各鄉（鎮、市、區）。
但原住民族鄉應從優考量。
水質水量保護區內非營利之家用自來水水費減半收取，其減收費額由水源保育與回饋費支應。
保護區內原住民地區非屬自來水供水系統之簡易供水設施，應加速辦理。
同一鄉（鎮、市、區）公所跨二以上保護區者，其水源保育與回饋費，得經各該保護區之運用小組協調及審議通過後運用之。
其為工業用水或公共給水之公用事業，得報經中央主管機關同意後，於其公用事業費用外附徵百分之五以上百分之十五以下之費額。
供農業使用者，中央主管機關及中央農業主管機關應編列預算補助。
補助對象及方式之辦法，由中央主管機關會同中央農業主管機關定之。
前項水源保育與回饋費之徵收項目、對象、計算方式、費率、徵收方式、繳費流程、繳納期限、繳費金額不足之追補繳、取用水資源量之計算方法及其他應遵行事項之收費辦法，由中央主管機關會商有關機關依水源或用水標的分別定之。
第一項水源保育與回饋費得納入中央主管機關水資源相關基金管理運用，專供水質水量保護區內辦理水資源保育與環境生態保育基礎設施、居民公共福利回饋及受限土地補償之用，其支用項目如下：
一、辦理水資源保育、排水、生態遊憩觀光設施及其他水利設施維護管理事項。
二、辦理居民就業輔導、具公益性之水資源涵養與保育之地方產業輔導、教育獎助學金、醫療健保及電費、非營利之家用自來水水費補貼、與水資源保育有關之地方公共建設等公共福利回饋事項。
三、發放因水質水量保護區之劃設，土地受限制使用之土地所有權人或相關權利人補償金事項。
四、原住民族地區租稅補助事項。
五、供緊急使用之準備金。
六、徵收水源保育與回饋費之相關費用事項。
七、使用水源保育與回饋費之必要執行事項。
八、其他有關居民公益及水資源教育、研究與保育事項。
前項第三款之補償應視土地使用現況、使用面積及受限制程度，發給補償金，並由主管機關與土地所有權人或相關權利人締結行政契約。
補償對象以私有土地所有權人或相關權利人為優先，其發放標準及契約範本，由中央主管機關會同原住民族委員會及相關部會定之。
其行政契約應明訂所有權人或相關權利人土地容許使用項目、違約處罰方式等。
支用於第三項第一款至第五款、第七款及第八款之經費，由水質水量保護區專戶運用小組依其區內土地面積及居民人口比例，分配運用於區內各鄉（鎮、市、區）。
但原住民族鄉應從優考量。
水質水量保護區內非營利之家用自來水水費減半收取，其減收費額由水源保育與回饋費支應。
保護區內原住民地區非屬自來水供水系統之簡易供水設施，應加速辦理。
同一鄉（鎮、市、區）公所跨二以上保護區者，其水源保育與回饋費，得經各該保護區之運用小組協調及審議通過後運用之。