diff --git a/packages/domain/src/domain/sap/tables/pcdb/parser.py b/packages/domain/src/domain/sap/tables/pcdb/parser.py
index 163ee812..58439f64 100644
--- a/packages/domain/src/domain/sap/tables/pcdb/parser.py
+++ b/packages/domain/src/domain/sap/tables/pcdb/parser.py
@@ -64,18 +64,24 @@ class GasOilBoilerRecord:
     comparative_hot_water_efficiency_pct: Optional[float]
     output_kw_max: Optional[float]
     final_year_of_manufacture: Optional[int]
-    # SAP10.2 Appendix J Table 3b/3c — combi-loss fields per BRE PCDF
-    # Spec v1.0 §7.11 fields 48 / 51 / 52 / 56 / 57. Populated only for
-    # boilers EN 13203-2 / OPS 26 tested; SAP-default boilers leave them
-    # all blank → `separate_dhw_tests=0` and (61)m falls back to Table 3a.
-    # BRE PCDF Spec v1.0 §7.11 field 16 (0-idx 15): 0=normal, 1=integral
-    # FGHRS, 2=combined HP+boiler, 3=combined HP+boiler+FGHRS. Gates the
-    # Table 3b/3c row selection — only `subsidiary_type=0` exercises the
+    # SAP10.2 Appendix J Table 3b/3c — combi-loss fields per BRE PCDF Spec
+    # Rev 6b (12 May 2021), Gas and Oil Boiler Table, fields 48 / 51 / 52
+    # / 56 / 57 (see `docs/sap-spec/PCDF_Spec_Rev-06b_12_May_2021.pdf`
+    # pp. 14-15). Populated only for boilers EN 13203-2 / OPS 26 tested;
+    # SAP-default boilers leave them all blank → `separate_dhw_tests=0`
+    # and (61)m falls back to Table 3a. Field 48 encodes the test
+    # schedules: 0=none, 1=schedule 2 only (profile M → Table 3b row 1),
+    # 2=schedules 2 and 3 (profiles M+L → Table 3c), 3=schedules 2 and 1
+    # (profiles M+S → Table 3c). Field 55 (r2) is lodged but explicitly
+    # excluded from SAP assessments ("only r1") so it is not surfaced.
+    # PCDF Spec Rev 6b field 16 (0-idx 15): 0=normal, 1=integral FGHRS,
+    # 2=combined HP+boiler, 3=combined HP+boiler+FGHRS. Gates the Table
+    # 3b/3c row selection — only `subsidiary_type=0` exercises the
     # "Instantaneous with non-storage FGHRS or without FGHRS" row 1.
     subsidiary_type: Optional[int]
-    # BRE PCDF Spec v1.0 §7.11 field 39 (0-idx 38): 0=not storage combi,
-    # 1=primary water store, 2=secondary store, 3=CPSU. Gates storage-
-    # combi rows in Table 3b/3c (deferred until a fixture exercises).
+    # PCDF Spec Rev 6b field 39 (0-idx 38): 0=not storage combi, 1=primary
+    # water store, 2=secondary store, 3=CPSU. Gates storage-combi rows in
+    # Table 3b/3c (deferred until a fixture exercises).
     store_type: Optional[int]
     separate_dhw_tests: Optional[int]
     rejected_energy_proportion_r1: Optional[float]
diff --git a/packages/domain/src/domain/sap/worksheet/tests/test_water_heating.py b/packages/domain/src/domain/sap/worksheet/tests/test_water_heating.py
index b99d2eb6..1c9424e6 100644
--- a/packages/domain/src/domain/sap/worksheet/tests/test_water_heating.py
+++ b/packages/domain/src/domain/sap/worksheet/tests/test_water_heating.py
@@ -14,6 +14,7 @@ import pytest
 
 from domain.sap.worksheet.tests import (
     _elmhurst_worksheet_000474 as _w000474,
+    _elmhurst_worksheet_000477 as _w000477,
     _elmhurst_worksheet_000490 as _w000490,
 )
 from domain.sap.worksheet.tests._elmhurst_fixtures import ALL_FIXTURES, fixture_id
@@ -25,6 +26,7 @@ from domain.sap.worksheet.water_heating import (
     assumed_occupancy,
     combi_loss_monthly_kwh_table_3a_keep_hot_time_clock,
     combi_loss_monthly_kwh_table_3b_row_1_instantaneous,
+    combi_loss_monthly_kwh_table_3c_two_profile_instantaneous,
     water_efficiency_monthly_via_equation_d1,
     distribution_loss_monthly_kwh,
     energy_content_of_hot_water_monthly_kwh,
@@ -509,6 +511,98 @@ def test_combi_loss_table_3b_row_1_matches_elmhurst_000474_pcdb_arithmetic() ->
     assert monthly[0] == pytest.approx(_w000474.LINE_61_M_COMBI_LOSS_KWH[0], abs=0.05)
 
 
+def test_combi_loss_table_3c_two_profile_matches_elmhurst_000477_lodged_line_61() -> None:
+    """SAP10.2 Appendix J Table 3c row 1 (Instantaneous combi with non-
+    storage FGHRS or without FGHRS), two-profile tests:
+        (61)m = (45)m × [r1 + DVF × F3] × fu + [F2 × n_m]
+
+    For 000477 (Vaillant ecoTEC sustain 24, PCDB 18118, separate_dhw_tests
+    = 2 → boiler tested under EN 13203-2 schedules 2 and 3, i.e. profiles
+    M and L per PCDF Spec Rev 6b field 48 encoding): r1 = 0.015, F2 = 0.0
+    kWh/day, F3 = 0.00014 L⁻¹.
+
+    V_d,m ∈ [94.7, 114.2] L/day for 000477 — straddles the M+L DVF cutoff
+    at V=100. Months with V<100 get DVF=0; months with V∈[100, 199.8] get
+    DVF=100.2-V (negative, reducing r1's contribution). Element-wise pin
+    against the U985 worksheet line ref (61)m at abs=1e-3 validates the
+    full piecewise + formula."""
+    # Arrange
+    r1 = 0.015
+    f2 = 0.0
+    f3 = 0.00014
+    energy_content_45 = _w000477.LINE_45_M_HW_ENERGY_CONTENT_KWH
+    daily_hw_44 = _w000477.LINE_44_M_DAILY_HW_USAGE_L
+
+    # Act
+    monthly = combi_loss_monthly_kwh_table_3c_two_profile_instantaneous(
+        rejected_energy_proportion_r1=r1,
+        loss_factor_f2_kwh_per_day=f2,
+        rejected_factor_f3_per_litre=f3,
+        profile_pair="M+L",
+        energy_content_monthly_kwh=energy_content_45,
+        daily_hot_water_monthly_l_per_day=daily_hw_44,
+    )
+
+    # Assert — element-wise pin against U985 line ref (61)m.
+    for month_idx, (got, want) in enumerate(
+        zip(monthly, _w000477.LINE_61_M_COMBI_LOSS_KWH)
+    ):
+        assert got == pytest.approx(want, abs=1e-3), (
+            f"month {month_idx}: got {got:.4f}, want {want:.4f}"
+        )
+
+
+@pytest.mark.parametrize(
+    "profile_pair, daily_hot_water_l_per_day, expected_dvf",
+    [
+        # M+L: 0 for V<100, 100.2-V for V∈[100, 199.8], -99.6 for V>199.8.
+        ("M+L", 50.0, 0.0),
+        ("M+L", 99.99, 0.0),
+        ("M+L", 100.0, 0.2),
+        ("M+L", 150.0, -49.8),
+        ("M+L", 199.8, -99.6),
+        ("M+L", 200.0, -99.6),
+        # M+S: 64.2 for V<36, 100.2-V for V∈[36, 100.2], 0 for V>100.2.
+        ("M+S", 20.0, 64.2),
+        ("M+S", 35.99, 64.2),
+        ("M+S", 36.0, 64.2),
+        ("M+S", 80.0, 20.2),
+        ("M+S", 100.2, 0.0),
+        ("M+S", 110.0, 0.0),
+    ],
+)
+def test_combi_loss_table_3c_dvf_branches_match_spec_piecewise(
+    profile_pair: str,
+    daily_hot_water_l_per_day: float,
+    expected_dvf: float,
+) -> None:
+    """SAP10.2 Appendix J Table 3c — Daily Volume Factor (DVF) is piecewise
+    in V_d,m, gated by the profile pair (M+L for separate_dhw_tests=2,
+    M+S for separate_dhw_tests=3). The DVF helper is private; this test
+    exercises it through the public Table 3c orchestrator by choosing
+    r1=0, F2=0, (45)m=1.0, V_d,m so that (61)m collapses to fu × F3 × DVF
+    (with fu=1.0 when V≥100). Solving (61)m for DVF recovers the helper's
+    output one branch at a time."""
+    # Arrange — collapse the formula so (61)m == fu × F3 × DVF.
+    f3 = 1.0
+    energy_content = (1.0,) * 12
+    daily_hw_monthly = (daily_hot_water_l_per_day,) * 12
+    fu = daily_hot_water_l_per_day / 100.0 if daily_hot_water_l_per_day < 100.0 else 1.0
+
+    # Act
+    monthly = combi_loss_monthly_kwh_table_3c_two_profile_instantaneous(
+        rejected_energy_proportion_r1=0.0,
+        loss_factor_f2_kwh_per_day=0.0,
+        rejected_factor_f3_per_litre=f3,
+        profile_pair=profile_pair,  # type: ignore[arg-type]
+        energy_content_monthly_kwh=energy_content,
+        daily_hot_water_monthly_l_per_day=daily_hw_monthly,
+    )
+
+    # Assert — recovered DVF matches the spec's piecewise output.
+    assert monthly[0] == pytest.approx(fu * f3 * expected_dvf, abs=1e-9)
+
+
 def test_water_efficiency_monthly_via_equation_d1_weights_winter_summer_per_month() -> None:
     """SAP10.2 Appendix D §D2.1 (2) Equation D1:
 
diff --git a/packages/domain/src/domain/sap/worksheet/water_heating.py b/packages/domain/src/domain/sap/worksheet/water_heating.py
index 3c6b49f4..339a10ab 100644
--- a/packages/domain/src/domain/sap/worksheet/water_heating.py
+++ b/packages/domain/src/domain/sap/worksheet/water_heating.py
@@ -25,7 +25,7 @@ from __future__ import annotations
 
 from dataclasses import dataclass
 from math import exp
-from typing import Final, Optional
+from typing import Final, Literal, Optional
 
 from datatypes.epc.domain.epc_property_data import EpcPropertyData
 
@@ -338,6 +338,82 @@ def combi_loss_monthly_kwh_table_3b_row_1_instantaneous(
     )
 
 
+_DVF_M_AND_L_LOWER_V_L_PER_DAY: Final[float] = 100.0
+_DVF_M_AND_L_UPPER_V_L_PER_DAY: Final[float] = 199.8
+_DVF_M_AND_L_UPPER_CLAMP: Final[float] = -99.6
+_DVF_M_AND_S_LOWER_V_L_PER_DAY: Final[float] = 36.0
+_DVF_M_AND_S_UPPER_V_L_PER_DAY: Final[float] = 100.2
+_DVF_M_AND_S_LOWER_CLAMP: Final[float] = 64.2
+_DVF_LINEAR_INTERCEPT: Final[float] = 100.2
+
+
+def _table_3c_dvf(
+    daily_hot_water_l_per_day: float,
+    profile_pair: Literal["M+L", "M+S"],
+) -> float:
+    """SAP 10.2 Appendix J Table 3c — Daily Volume Factor.
+
+    Piecewise function of V_d,m gated on which two EN 13203-2 / OPS 26
+    profiles the combi was tested with (encoded in PCDF Table 105 field
+    48 = separate_dhw_tests: 2 → schedules 2 and 3 = M+L; 3 → schedules
+    2 and 1 = M+S).
+    """
+    v = daily_hot_water_l_per_day
+    if profile_pair == "M+L":
+        if v < _DVF_M_AND_L_LOWER_V_L_PER_DAY:
+            return 0.0
+        if v > _DVF_M_AND_L_UPPER_V_L_PER_DAY:
+            return _DVF_M_AND_L_UPPER_CLAMP
+        return _DVF_LINEAR_INTERCEPT - v
+    if v < _DVF_M_AND_S_LOWER_V_L_PER_DAY:
+        return _DVF_M_AND_S_LOWER_CLAMP
+    if v > _DVF_M_AND_S_UPPER_V_L_PER_DAY:
+        return 0.0
+    return _DVF_LINEAR_INTERCEPT - v
+
+
+def combi_loss_monthly_kwh_table_3c_two_profile_instantaneous(
+    *,
+    rejected_energy_proportion_r1: float,
+    loss_factor_f2_kwh_per_day: float,
+    rejected_factor_f3_per_litre: float,
+    profile_pair: Literal["M+L", "M+S"],
+    energy_content_monthly_kwh: tuple[float, ...],
+    daily_hot_water_monthly_l_per_day: tuple[float, ...],
+) -> tuple[float, ...]:
+    """SAP 10.2 Appendix J Table 3c row 1 (Instantaneous combi with non-
+    storage FGHRS or without FGHRS), two-profile tests:
+
+        (61)m = (45)m × [r1 + DVF × F3] × fu + [F2 × n_m]
+
+    where r1, F2 (kWh/day), F3 (litres⁻¹, can be negative) are PCDF
+    Table 105 fields 51 / 56 / 57, DVF is the per-month Daily Volume
+    Factor from `_table_3c_dvf`, and fu = V_d,m / 100 when V_d,m < 100
+    else 1.0.
+
+    Applies to PCDB combis with separate_dhw_tests ∈ {2, 3}: =2 means
+    schedules 2 and 3 (profiles M and L); =3 means schedules 2 and 1
+    (profiles M and S). The profile pair selects the DVF piecewise
+    branch — see `_table_3c_dvf`. r2 (PCDF field 55) is lodged but the
+    spec explicitly excludes it from SAP assessments ("only r1").
+
+    Storage-FGHRS / storage-combi variants (Table 3c rows 2-5) are
+    deferred until a fixture exercises them — mirrors the row-1-only
+    coverage of Table 3b (see `_pcdb_combi_loss_override`).
+    """
+    return tuple(
+        e
+        * (rejected_energy_proportion_r1 + _table_3c_dvf(v, profile_pair) * rejected_factor_f3_per_litre)
+        * (v / 100.0 if v < 100.0 else 1.0)
+        + loss_factor_f2_kwh_per_day * n
+        for e, v, n in zip(
+            energy_content_monthly_kwh,
+            daily_hot_water_monthly_l_per_day,
+            _DAYS_IN_MONTH,
+        )
+    )
+
+
 def combi_loss_monthly_kwh_table_3a_keep_hot_time_clock() -> tuple[float, ...]:
     """SAP 10.2 §4 line (61)m — Table 3a row "Instantaneous, with keep-hot
     facility controlled by time clock": 600 × n_m / 365 kWh/month.