In 2009, the Government approved the taking of a special dividend from ESB and the then Commission for Energy Regulation (CER), now the Commission for Regulation of Utilities (CRU), was tasked with implementing this decision through the mechanism of the network tariffs.
It is important to note that the CRU was established as an independent statutory regulator by the Electricity Regulation Act 1999 and enhanced under the Gas (Interim) (Regulation) Act 2002 and the Water Services (No.2), Act 2013.
In 2009 the Large Energy User (LEU) Customer Credits were introduced as a result of Government concern about the impact of energy prices on LEUs competitiveness given their substantial contribution to employment.
The CRU is legally independent in the performance of its functions and is entirely accountable to the Oireachtas for such performance.