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<p>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.</p>
<p>For more information on the proposals, and how to make a submission, see the consultation document <em><strong><a href="/publications/2022/2022-ip-distribution-networks">Tax treatment of expenditure on distribution networks</a></strong></em>.</p>
<p>The closing date for submissions is <strong>25 May 2022</strong>.</p>

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