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In a supply network the voltage can be controlled by changing the transformation ratio. This can be done by tapping the winding in order to alter the number of turns. The change in number of turns may be effected when the transformer is out of circuit (known as off load tap changing) or when on load (known as on load tap changing), The tappings are provided on the high voltage winding because a fine voltage variation is obtained owing to large number of turns. It is difficult to obtain voltage variation within close percentage limits in low voltage winding as there are few turns and voltage per turn is a large percentage of the total voltage.

In transformers, the tappings can be provided at :

  1. phase ends; and
  2. neutral point or in the middle of the windings,
  • The advantage of providing tappings at phase ends is that the number of bushing insulators is reduced, this is important where the cover space is limited. Some transformers have reinforced insulation at the phase ends. It is essential that in such cases either the tapping should not be provided at end turns or the reinforcement should be carried beyond the lower tap.
  • When the tappings are made at the neutral point the insulation between various parts is small. This arrangement is economical especially in the case of high voltage transformers.