This report reviews a Cost Benefit Analysis (CBA) undertaken for the New Zealand Fire Service Commission, entitled the “Cost and Benefits of Regulating Fire Safety Performance of Upholstered Furniture in New Zealand - Wade C A, Duncanson M, O’Dea D O & Duncan C R, BRANZ Report No. FCR 8 March 2003”.

This review includes an overview section, which dscusses the decision criteria used in the reports as well as some of the key estimates; a section outlining the key scenarios; a section discussing the key parameters; and a section on what we have described as the possible ‘border case’. The last section outlines how sensitive the decision criteria might be to various assumptons in the reports.