The regulation establish the framework for calculating, apportioning, and administering annual levies on water supply, wastewater, and stormwater services across New Zealand. Administered by Taumata Arowai, the levies are determined on a per-capita basis using the most recent census data, apportioned among districts according to population, and further divided among the three service categories by prescribed percentages. Territorial authorities responsible for providing these services are liable for payment, with special provisions for the Chatham Islands Council. Levies are payable quarterly in advance, exclusive of GST (Goods and Services Tax), and managed through invoicing procedures. The regulations also empower the Chief Executive to waive or refund levies and require periodic ministerial review, with specified levy allocations for the 2026–2028 financial years set out in the accompanying schedule.