For land in paddy production, it is a fixed change per ha that varies by region and method of irrigation (motor, gravity or combination). Funding from central and local government to IDMCs has been increased to offset the fall in ISF revenue, which previously covered about half their costs (Baker et al., While the exemption applied to the ISF, farmers are still responsible for supporting the management of the tertiary and field canals under the responsibility of WUG through the provision of labour, in-kind contributions and finance.