Ofwat has launched a new consultation on regulatory reporting for the 2025-26 reporting year of AMP8 - the consultation sets out proposed changes to the reporting requirements for companies’ annual performance reports (APRs) for 2025-26 onwards.
The reporting requirements for the APR are contained in Ofwat’s regulatory accounting guidelines (RAGs). which set out the data and information that regulated monopoly companies must report and ensures that data is published consistently across the sector.
Announcing the consultation, Ofwat said this promotes transparency and allows all stakeholders to understand and challenge companies. It also helps the regulator to monitor companies to ensure that they are performing and delivering for customers and the environment.
Most of the changes Ofwat is consulting on relate to new and amended requirements to allow it to monitor companies’ performance and delivery against its 2024 final determinations for the AMP8 2025-30 price control period (PR24). The regulator is also proposing to stop collecting some data because it is no longer needed.
The amendments mainly cover the data tables and statements which companies are required to submit as part of their APRs.
Ofwat is now inviting comments from all stakeholders on the proposed changes and intends to publish the revised versions of the RAGs in the early spring 2026, once it has considered the responses to the consultation. They will be effective for the 2025-26 reporting year onwards.
Ofwat is also seeking responses to the specific questions it has set out in the consultation document. Draft, revised versions of the RAGs which we are proposing to change have been published on our website and links to these are provided in appendix A1.
The closing date for the consultation is 5:00pm on 10 February 2026 - responses should be emailed to This e-mail address is being protected from spambots. You need JavaScript enabled to view it
Click here to download the consultation paper
Click here to access the supporting documents
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