How to account for water and electricity received by tenants in NPO return?

I am completing a tax return for a church (NPO). The church rents out a building and receives rent income. When the church gets the water and electricty account they pay it on behalf of the tenants and the tenants deposit the water and electricity amount into the churches bank account. How should I classify this deposit received for water and electricity?

This transaction would't have any tax impact because it is a payment to the council which is then reimbursed, so the net effect is nil.

You don't need to include it in the Tax Return as the reimbursement will cancel out the payment.