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Will North Sea windfall tax hit Ithaca’s Cambo decision timing?

The proposed Cambo development is at the heart of a debate about investments in new oil and gas projects in the UK North Sea. Image: Espen Mills / Greenpeace
The proposed Cambo development is at the heart of a debate about investments in new oil and gas projects in the UK North Sea. Image: Espen Mills / Greenpeace

The chairman of North Sea firm Ithaca Energy has sparked uncertainty over the timing of a final investment decision (FID) for the controversial Cambo oil and gas project west of Shetland.

In an interview with Investors’ Chronicle, Gilad Myerson lamented the impact the energy profits levy (EPL) – or windfall tax – is having on North Sea firms’ access to capital.

And he said the levy had weakened financiers’ interest in backing UK oil and gas projects.

Industry insiders say this may spell bad news for Ithaca-operated Cambo, a contentious project that was previously expected to reach the FID stage during the first half of 2023.

2022 north sea
Activists lock themselves to barrels during a Stop Cambo protest in London. Image: Vuk Valcic/SOPA Images/Shutterstock

The field is among the North Sea’s largest intact reserves – around 170 million barrels of oil are being targeted in its first phase.

A spokesman for Ithaca said: “Ithaca Energy remains committed to the development of Cambo and is continuing to progress towards FID.

“However, the impact of EPL is being felt across the industry.”

Playing out as feared

The UK Government slapped a 25% levy on the sector last May.

It increased the EPL to 35% in November, taking the headline rate of tax on North Sea producers to 75%.

A clause that would have led to the policy being scrapped in the event of oil and gas prices falling below a certain level was axed as part of the ramp up.

And its expiry date was extended until 2028.

Experts have warned the removal of the link to oil prices will cause banks to think twice before issuing capital to companies.

Research carried out by industry body Offshore Energies UK found more than 90% of North Sea oil and gas producers have already slashed spending in response to the EPL.

And while there will be those that will celebrate that, energy security is still a top priority for the government.

Ithaca facing headwinds

Mr Myerson told Investors’ Chronicle Ithaca had “faced quite some headwinds coming from the UK Government” since the company’s listing in London in November.

But he insisted the operator, which also has a stake in Equinor’s Rosebank project, remains “very committed” to developing its pipeline of projects in the North Sea.

Ithaca energy
Ithaca Energy chairman Gilad Myerson has previously said his company is committed to progressing Cambo.

In its first set of results since its London debut, Ithaca posted pre-tax profits of more than £1.6 nillion for the first nine months of 2022.

The independent has stakes in six of the 10 largest fields in the UK.

But its share price has suffered in recent months, with analysts pointing to decommissioning liabilities and a mature portfolio impacting the initial valuation.

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