Water Utilisation Tax reconstructs the four-month struggle of the farmers of the Gurye county area over their demand to pay water taxes with the products of their labour. The film analyses in detail the economic conditions affecting the farmers’ activity, exposing how they organised their response and struggle. It uses newspaper clippings, still images of the original events and reenactment sequences played by the farmers themselves, as well as a soundtrack of interviews, traditional songs and voice-over narration. The film reflects the critical concerns of the group, and is related to their interest in Third Cinema (the agitational and theoretical filmic practice of the Bolivian Grupo Ukamau is referred to as a model).