Water services - investing in and paying from 2027: consultation

Footnotes

1 These are WICS (the economic regulator), SEPA (the environmental regulator) and DWQR (the drinking water quality regulator). Their functions are explained in more detail below.

2 Scottish Ministers give Scottish Water directions as to their general powers under section 25 of the Water Industry (Scotland) Act 2002 and its internal management powers under schedule 3 of that Act, which and also how Scottish Water is managed generally. Those directions may, in particular, set objectives as to the standard of services to be provided in the exercise of Scottish Water’s core functions, for the 2027-33 regulatory period (1 April 2027 to 31 March 2033), henceforth called the “Ministerial Objectives”.

3 This data has been sourced from a bespoke analysis of the data that Scottish Water was required to provide WICS as part of its Annual Return for 2024/25. The data is rounded to the nearest £0.1 billion.

4 For example, the Scottish Government’s Common Investment Hierarchy (set out in the Infrastructure Investment Plan) and the Environmental Impact Assessment Mitigation Hierarchy.

5 https://informatics.sepa.org.uk/RBMP3/

6 Scottish Water’s Water Update Report dated 31 October 2025.

7 These forecasts can be found on pages 72 and 73 of the draft business plan with further details in the data table on outcomes.

8 Consultation: The Future of Council Tax in Scotland

9 This includes single parent households, and those where there is only one student. Of these 1 million households receiving the SPD, 310,000 are also eligible for WCRS and the higher of the two measures applies, not the sum. So, a household eligible for 15% WCRS will not get any further reduction on top of the Single Person Discount, whereas a household receiving 35% WCRS will get 10% on top of SPD.

10 Note these are households that only receive WCRS, and do not also receive the Single Person Discount, because there are two or more adults liable for council tax). The households eligible for both discounts are accounted for in the Single Person Discount category – a further 310,000 households. However, the discounts do not stack, so that if they are eligible for only 25% or less under the WCRS, it will not increase their total discount beyond the 25% they already receive from the Single Person Discount.

11 consumer-scotland-report-on-affordability-of-water-and-sewerage-charges-oct-24.pdf

12 Scotland facing significant rise in water poverty as bills set to increase | Consumer Scotland

13 Further detail on the scheme available here: https://www.gov.scot/policies/water/water-charges-and-exemptions/

14 https://www.gov.uk/government/statistics/business-population-estimates-2024

15 As per footnote in section 4.1 currently on p14

16 Water, wastewater and drainage: consultation analysis - gov.scot – analysis of consultation response including on whether using Council Tax as a basis for water charges is fair, and how to incentivise water efficiency.

17 Assets such as raw water intakes, water impounding reservoirs, raw water pumping stations and aqueducts, and treatment works.