The water exits the tap at a constant flow rate which is measured in volume per hour. So, if you have a 1 litre bottle, and the water is being pumped at 1 litre per hour, it will take you an hour to fill the bottle. There will be no time difference if the water is already flowing when you put the bottle beneath the tap. If you first put the bottle under the tap, and then start the water flow, there will be a time difference relative to the distance covered by the water from the tap. If the bottle is 1 inch from the tap, the water takes x seconds to travel that 1 inch. If the bottle is 10 inches from the tap, the water takes y seconds to travel 10 inches. As 10 inches is bigger than 1 inch, y will be bigger than x. QED.