Conversion factor
The conversion factor is used to convert the volume of gas used (m3) into the energy value of the gas (kWh). The conversion factor changes based on the energy content of the gas in the network.
The energy content of gas may change depending on where it comes from, this is why there may be differences in the conversion factor from bill to bill. Gas Networks Ireland is responsible for calculating the conversion factor and they pass this information on to suppliers who use it when calculating customer bills.