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Inland Revenue

Tax Policy

Last updated 12 April 2022
Closing date 25 May 2022

Status Complete

Treatment of expenditure on distribution networks

Inland Revenue is seeking feedback on changes to confirm the component approach, applied in practice by distribution networks. If adopted, the changes should apply from 1 April 1993 when the current depreciation rules were introduced.

For more information on the proposals, and how to make a submission, see the consultation document Tax treatment of expenditure on distribution networks.

Submissions closed on 25 May 2022.