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In many of our price reviews we conduct a financeability test to assess the implications of our price determinations for the financial sustainability of a utility.

IPART's final decision is to move to a post-tax cost of capital model. This final report sets out how we will move from pre-tax to a post-tax cost of capital approach using an effective rather than a statutory tax rate.

Gas98-4Pursuant to section 27 of the Gas Supply Act 1996, the Tribunal has the power to regulate tariffs to customers using less than 10 TJ per year.

Pursuant to section 27 of the Gas Supply Act 1996, the Tribunal has the power to regulate tariffs to customers using less than 10 TJ per year.