Shanta: Thanks for sparking a debate of this topic. Subsidy cannot be non-definitive; first of all Industrial water consuption will render that subsidy meaningless... the real beneficiary don't even access that water anyway. I have written an un-published book on this subject; a rural town in Northern Uganda my case study. Narrating the story of poor (local government) rural water and sewage management. Your topic now cuts in with new factor; how do you categorize industries in your subsidy; in the big cities there are, mineral water bottlers, soda bottlers, beer bottlers - the whole works - how do you differenciate the poor (who are closer to your program) from these large-scale profit makers? Water supply categorize consumption into categories; household, commercial, industrial, Urban stand points, Urban Poor... but it does seem as though these categorizations are applied to identify pipe-run from the municipality reserviors to end-consumers (nothing to do with price settings). But obviously, your debate topic now introduce "Pricing" as a factor. So that WB water subsidy might clearly identify for you your relevant consumers - the real beneficiaries of your subsidy... needless to say that government would benefit in the sence that, categorizing consumers will help reorganize urban piping, which represent enormous civil engineering.