Responsibility for water and sewerage services in Scotland rests with Scottish Water, established under the Water Industry (Scotland) Act 2002 (asp 3). This Order provides, as regards the financial years 2010‑11 and 2011‑12, for each local authority in Scotland to be responsible for demanding and recovering charges payable in respect of water supply and sewerage services provided by Scottish Water to dwellings in the area of the local authority (other than charges for a supply of water taken by meter).

Provision is made for the local authorities to account to Scottish Water for sums collected (articles 3 to 5), for the forms and procedures to be used or followed by the local authorities in demanding payment (articles 6 to 8) and for charge payers to have a right of appeal to the relevant valuation appeal committee (articles 9 and 10). Article 11 requires each local authority to keep accounts and records of all transactions under the Order and gives Scottish Water the right to inspect such accounts and records.

This Order replaces the Water Services Charges (Billing and Collection) (Scotland) Order 2006 (S.S.I. 2006/71) which was in force in respect of the financial years 2006-07, 2007‑08, 2008-09 and 2009-10. The value of F in respect of financial year 2006-07 was £4.86. In subsequent years the value of F was increased in accordance with article 3 of that Order. The value of F in this Order is determined in accordance with article 3. The value comprises the minimum amount payable by Scottish Water to local authorities in respect of each dwelling for which the local authority provides billing and collection services.