A leading investor has said his firm is walking away from North Sea deals due to fiscal uncertainty surrounding the windfall tax and investment allowances.

Andrew Austin, chairman of independent operator Kistos Energy, said he fears the major UK political parties are in a “rush to the bottom” on energy policy.

Speaking to Energy Voice, Mr Austin said: “At the moment, the wider North Sea is not the most attractive place to invest because we have a wider level of fiscal instability and recent comments from the Labour Party do not help that position.

“We have walked away from more deals in the UK sector of the North Sea [recently] than we’ve walked away from anything in the last 15 years, because of a lack of certainty of where we stand.

“And each time we think we have certainty, someone moves the goalposts and that’s not helpful.”

Kistos holds a 20% non-operated working interest in four producing North Sea fields, as well as the Shetland Gas Plant and associated infrastructure, alongside operator TotalEnergies.

Mr Austin said operating in the UK has been “incredibly difficult” due to continued changes in the Energy Profits Levy (EPL) introduced by the current Conservative government.

Meanwhile, the political uncertainty surrounding the North Sea will make Gazprom's UK assets "a tough sell", according to analysts.

With Jeremy Hunt set to extend the windfall tax, and Labour poised to extend, increase and reduce investment allowances around it, the pool of interested parties is likely to be reduced, says Ashley Kelty of Panmure Gordon.

The Russian state-backed company has puts its 50% stake in Wintershall Nordzee on the market, as well as holdings in the Sillimanite and Wingate gas projects.

Kelty told Energy Voice: "I think these will be quite a tough sell – the UK budget is rumoured to impose even more taxation on the O&G sector, and this will reduce the economics and pool of companies who may even be interested.

"Gazprom is under UK sanctions, and it is possible that a deal could be structured to avoid money flowing back to Russia. However, many companies will not be interested in the hassle and legal complexity, notwithstanding the potential negative PR.

"The looming election will also be a deterrent, given the anticipated change of regime to the business unfriendly Labour party."

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