The Independent Pricing and Regulatory Tribunal is undertaking a review of the Access Arrangement for AGL Gas Networks Ltd (AGLGN). Section 8.37 of the National Third Party Access Code for Natural Gas Pipeline Systems (Code) requires the regulator to determine efficient non capital costs for AGLGN that are associated with accepted and good industry practice. Benchmarking, in its various forms, can help form judgements on these matters. The primary purpose of this paper is to apply a number of benchmarking approaches to the local gas distribution industry.