In line with the Theft Detection Incentive Scheme, the Code Manager has reviewed the Theft Target Methodology, and made the following changes: • The Theft Detection Value has been adjusted using the Consumer Price Index (CPI) data provided by the ONS (an indicative figure has been provided as the final December figure is not yet available). • Percentage Multipliers required for the changes introduced by R0173 have been added to the TDV section. • Theft Targets have been updated based on the latest available information on the split of smart/non-smart meters in the domestic sector. • The Attribution Methodology has been amended to remove references to the previous derogation that applied for DPI adjustments to the 2025/26 TTM.