Offshore Islands Development Act Article 14

Charges for water and electric power consumption on offshore islands shall be levied at the average rates applicable on the main island of Taiwan. Reasonable losses sustained by utility operators in consequence of the setting of such rates shall, after review and approval by the central competent authority, be subsidized from budgets allocated for such purpose. However, charges for the electric power consumption of the self-use residences of the residents of the Lanyu area shall be exempted from collection.
中文原文 離島建設條例第14條
離島用水、用電,比照臺灣本島平均費率收取,其營運單位因依該項費率收費致產生之合理虧損,由中央目的事業主管機關審核後,編列預算撥補之。
但蘭嶼地區住民自用住宅之用電費用應予免收。

English translation for reference only; the Chinese text prevails. Not legal advice.