Scottish Water is a statutory corporation that provides water and sewerage services in Scotland. It is publicly owned, answerable to the Scottish Parliament and the people of Scotland, and its objectives are set out in the Water Industry (Scotland) Act 2002.

Scottish Water is responsible for:

1. Providing clean, safe drinking water to households and businesses in Scotland.
2. Collecting and treating wastewater before returning it safely to the environment.
3. Maintaining and improving the network of water and sewerage infrastructure.

Unlike water companies in England and Wales, which are privately owned, Scottish Water’s public ownership model means that it does not have shareholders, and so any financial surplus is reinvested in the water infrastructure and services.

Scottish Water is regulated by the Water Industry Commission for Scotland, the Drinking Water Quality Regulator, and the Scottish Environment Protection Agency (SEPA).

The charges for water and wastewater services are set by the Water Industry Commission for Scotland and are usually included in the Council Tax bill, which is collected by local authorities on behalf of Scottish Water.