v3.26.1
Other non-current liabilities
 12 Months Ended
Mar. 31, 2026
Subclassifications of assets, liabilities and equities [abstract]  
Other non-current liabilities 24. Other non-current liabilities
Other non-current liabilities include deferred income and customer contributions which will
not be recognised as income until after 31 March 2027. It also includes other payables that
are not due until after that date.
Other non-current liabilities are initially recognised at fair value and subsequently measured at amortised cost.
2026
2025
£m
£m
Deferred income
6
6
Customer contributions1
401
403
Other payables²
707
467
1,114
876
1.Relates to amounts received from government-related entities for connecting to our networks, where we have obligations remaining under
the contract.
2.Included within other payables are payments due in respect of the IFA1 interconnector in accordance with the Use of Revenue regime,
and the IFA2 and North Sea Link interconnector in accordance with the interconnector cap and floor regime constructed by Ofgem.
The fair value of Other payables approximates their carrying value.