This research is looking at the distributional impacts of a range of measured and unmeasured tariffs and has involved a large number of organisations. The public sector organisations that have been involved in this work are DEFRA, Ofwat, the Consumer Council for Water and HM Treasury. Private sector companies include the water companies of England and Wales and their research organisation UK Water Industry Research (UKWIR). The contractors carrying out this work are ICF consulting with assistance from WRc.