You can use entire columns with that function:
=MINIFS('IM Tariff'!K:K,'IM Tariff'!C:C,G3,'IM Tariff'!F:F,J3)
If you have headers or other strings in those columns, you would need to use COUNTA instead of COUNT (COUNTA counts ALL, COUNT counts only numbers) - so your error was probably due to the difference returned by the various COUNT functions - any of the XXXIF
functions require same-sized arrays of values to be passed - as long as you have no gaps in your columns, this should work:
=MINIFS(OFFSET('IM Tariff'!$K$1,0,0,COUNTA('IM Tariff'!K:K),1),OFFSET('IM Tariff'!$C$1,0,0,COUNTA('IM Tariff'!C:C),1),G3,OFFSET('IM Tariff'!$F$1,0,0,COUNTA('IM Tariff'!F:F),1),J3)
If you have gaps in one or more columns, then tie your COUNTA to one column, the same for all three (K:K in this example):
=MINIFS(OFFSET('IM Tariff'!$K$1,0,0,COUNTA('IM Tariff'!K:K),1),OFFSET('IM Tariff'!$C$1,0,0,COUNTA('IM Tariff'!K:K),1),G3,OFFSET('IM
Tariff'!$F$1,0,0,COUNTA('IM Tariff'!K:K),1),J3)
Of course, none of that is required - just wanted to explain why you were getting the error.