There are inconsistencies in the eligibility criteria for supporting consumers in vulnerable circumstances. In water, the Department for Environment, Food & Rural Affairs (Defra) issues guidance setting the framework within which all water companies offer social tariffs to low-income households.59 Water and broadband companies have discretion over the eligibility 54 C&AG’s Report, para 3 55 Q 21 56 C&AG’s Report, paras 4, 3.21-3.22 and 3.25 57 Q 10 58 Qq 4, 17 59 C&AG’s Report, para 3.5 16 criteria that they set for financial and other support.60 These criteria are highly inconsistent in water, with some companies basing eligibility for social tariffs on receipt of benefits, while others link eligibility to a customer’s income or to water usage.61 In broadband, the voluntary nature of companies’ social tariff provision also leads to variation in definitions of eligibility criteria, and therefore in financial support to low-income households.62