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Inland Revenue

Tax Policy

PUBLISHED 12 April 2022

Consultation on tax 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.

The closing date for submissions is 25 May 2022.