Notice of proposed modifications to the Regulatory Financial Performance Reporting template and guidance for RIIO-2 (2026)
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RIIO-2 Regulatory Instructions and Guidance and Regulatory Reporting Packs
Ofgem has published updated Regulatory Instructions and Guidance (RIGs) and Regulatory Reporting Packs for RIIO-2 network licensees across electricity transmission, electricity distribution, gas transmission, and gas distribution. The templates specify how network companies must report cost, volume, allowed expenditure, and output delivery data. Updates cover Year 5 reporting for transmission and gas distribution, and Year 3 for electricity distribution.
Reporting templates are the mechanism through which Ofgem monitors whether network companies are spending within allowances — the data submitted here feeds directly into totex performance assessments and the sharing factors that determine consumer bills. Routine but load-bearing: errors or omissions in RIGs submissions have historically allowed network companies to obscure overspend or defer scrutiny.
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RIIO-2 Regulatory Instructions and Guidance and Regulatory Reporting Packs | Ofgem
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RIIO-2 Regulatory Instructions and Guidance and Regulatory Reporting Packs
Publication type:
Guidance
Publication date:
17 April 2026
Topic:
Energy network price controls
Subtopic:
Transmission price control 2021 to 2026 (RIIO-T2),
Electricity distribution price control 2023 to 2028 (RIIO-ED2),
Gas distribution price control 2021 to 2026 (RIIO-GD2)
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Related links
Notice proposing modifications to the Regulatory Instructions and Guidance (RIGs) RIIO-2 Year 5 for electricity transmission
Notice proposing modifications to the Regulatory Instructions and Guidance (RIGs) RIIO-2 Year 5 for gas transmission
Notice proposing modifications to the Regulatory Instructions and Guidance (RIGs) RIIO-2 Year 3 for electricity distribution
Notice proposing modifications to the Regulatory Instructions and Guidance (RIGs) RIIO-2 Year 5 for gas distribution
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Guidance and templates for holders of licences to operate electricity and gas networks to enable them to report accurate and consistent financial information during the RIIO-2 price controls period.
Details
The documents provide guidance on best practice for conducting and reporting cost, volume, allowed expenditure and output delivery information, to ensure complete, accurate and timely data is submitted to Ofgem. They also specify the format, content, scope, and timing of reporting to Ofgem on regulatory reporting activities and plans.
This guidance applies to holders of licences to operate electricity and gas network across the relevant onshore transmission and distribution networks in Great Britain. The changes set out in these documents are intended to support licence holders in meeting their annual regulatory reporting obligations, in accordance with the applicable licence conditions under the RIIO‑2 price control framework.
These documents contain:
instructions and guidance on how to report data
excel template(s) for sending back numerical information
narrative guidance for sending back qualitative information (where applicable)
technical glossary information (where applicable)
Some of the files below are not fully accessible. If you require an alternative format please contact aminat.raheem@ofgem.gov.uk or daniel.kyei@ofgem.gov.uk .
Documents
Gas Transmission Regulatory Instructions and Guidance [PDF, 0.98MB]
Gas Transmission Regulatory Reporting Pack [XLSX, 5.93MB]
Gas Distribution Regulatory Instructions and Guidance [PDF, 1.29MB]
Gas Distribution Regulatory Reporting Pack [XLSX, 4.49MB]
Electricity Transmission Regulatory Instructions and Guidance [PDF, 0.99MB]
Electricity Transmission Regulatory Reporting Pack [XLSX, 33.19MB]
Electricity Distribution Year 3 Regulatory Instructions and Guidance [ZIP, 6.55MB]
Electricity Distribution Commentary templates [ZIP, 0.97MB]
Electricity Distribution Year 3 Regulatory Reporting Packs [ZIP, 14.66MB]
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Related links
Notice proposing modifications to the Regulatory Instructions and Guidance (RIGs) RIIO-2 Year 5 for electricity transmission
Notice proposing modifications to the Regulatory Instructions and Guidance (RIGs) RIIO-2 Year 5 for gas transmission
Notice proposing modifications to the Regulatory Instructions and Guidance (RIGs) RIIO-2 Year 3 for electricity distribution
Notice proposing modifications to the Regulatory Instructions and Guidance (RIGs) RIIO-2 Year 5 for gas distribution
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Notice of proposed modifications to the Regulatory Financial Performance Reporting template and guidance for RIIO-2 (2026)
Ofgem is consulting on updates to the Regulatory Financial Performance Reporting (RFPR) template and guidance for RIIO-2 gas and electricity transmission and distribution networks, covering the 2025/26 reporting year. The changes are general updates to guidance, input data and parameters rather than a reform of what networks must disclose. Responses go to Stephanie.Fernandes@ofgem.gov.uk by 12 May 2026.
This is maintenance of the existing reporting framework, not a change to how network revenues are set or how costs flow to consumers. It matters to network finance teams filing returns; it does not shift the incentive structure that rewards capex over utilisation.
Source text
Notice of proposed modifications to the Regulatory Financial Performance Reporting template and guidance for RIIO-2 (2026) | Ofgem
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Notice of proposed modifications to the Regulatory Financial Performance Reporting template and guidance for RIIO-2 (2026)
Publication type:
Consultation
Publication date:
14 April 2026
Last updated:
14 April 2026
Closing date:
12 May 2026
Status:
Open
Topic:
Financial resilience
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Proposed modifications to the Regulatory Financial Performance Reporting template and guidance.
Consultation description
We are consulting on proposed modifications to the Regulatory Financial Performance Reporting (RFPR) template and guidance document for Gas and Electricity transmission and distribution networks.
These modifications include general updates to the guidance, input data and parameters for the 2025/26 reporting year.
Who should respond?
We are looking for responses from networks companies.
How to respond
Submit your response by 12 May 2026 by emailing Stephanie.Fernandes@ofgem.gov.uk .
Consultation documents
Notice proposing modifications to the RIIO-2 RFPR 2025-26 [PDF, 193.78KB]
RIIO-2 RFPR - Regulatory Instructions and Guidance version 4.1 (tracked changes) [PDF, 721.68KB]
RIIO-2 RFPR template v4.1 [XLSX, 12.27MB]
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14 April 2026 correction to email address.
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Closes 12 May 2026 (15 days remaining)
Summary
Ofgem: RIIO-2 Regulatory Instructions and Guidance and Regulatory Reporting Packs; Notice of proposed modifications to the Regulatory Financial Performance Reporting template and guidance for RIIO-2 (2026)