SFT Energy Efficiency Measures - Commercial and Accounting Overview - Part A

The Scottish Futures Trust has been investigating possible approaches to Energy Performance Contracting within the public sector. As part of this work, an analysis has been undertaken with Deloitte, of potential approaches to Energy Performance Contracting which may be revenue funded.

Two reports have been produced and published - the Scottish Futures Trust Energy Efficiency Measures Part A, and the Scottish Futures Trust Energy Efficiency Measures Part B.

Part A - Commercial and Accounting Impacts Overview, provides a summary of the approaches which may be revenue funded and which types of energy performance measures may be capable of being delivered under these approaches, and Part B - Technical Guidance on Commercial and Accounting Impacts, sets out the accounting standards and budgeting rules more fully as they would apply to energy efficiency structures.

Both reports provide high level guidance and should be read together. SFT is now working with a number of pilot projects to test the commercial feasibility of these approaches from a technical, financial and value for money perspective.