SFT build
- SFT build
  
  Well-designed buildings, built for community use, have the power to transform lives. Through our build programme, new schools and community buildings are doing just that – creating employment, helping the environment, as well as providing people with much-improved places for them to learn, visit or work.
  hub
  
  Education
  
  Scotland's Schools for the Future
  
  Early Learning and Childcare
  
  Inspiring Learning Spaces
  
  Schools Pilot Project
  
  Reference Primary School Design
  
  Assurance & Improvement
  
  Operational PPP Contract Management
SFT invest
- SFT invest
  
  Limited public finances mean resources need to be applied innovatively to attract and secure additional economic investment. We continue to explore the best funding and financing solutions in pursuit of our overall objective of improving the effectiveness and impact of infrastructure investment in Scotland.
  Non-Profit Distributing
  
  Economic Investment
  
  Growth Accelerator
  
  Tax Incremental Financing
SFT connect
- SFT connect
  
  For any country, securing the best digital connectivity is an essential part of creating a successful economy. Our experts work with industry and the wider public sector to drive innovation and change, ensuring the right mechanisms, partnerships and commercial approaches are developed to deliver a next-generation telecommunications infrastructure for Scotland.
  
  Digital
SFT green
- SFT green
  
  Our focus is to support Scotland's transition to a low carbon economy and help it reach its climate change targets. Not only does our work generate cost and carbon savings, but it supports local economic development and improves the quality of public buildings and assets.
  
  Street Lighting
  
  Non-Domestic Energy Efficiency
  
  District Heating
SFT home
- SFT home
  
  Increasing the supply and improving the quality of housing across Scotland remains a key priority for us. Our award-winning housing experts are working to put in place innovative solutions to increase the supply of affordable and mid-market rent housing.
  
  National Housing Trust
  
  New Housing Initiatives
  
  Rental Income Guarantee Scheme
SFT place
- SFT place
  
  Huge advancements are being made as to how public buildings are used and managed. In turn, this is supporting the delivery of improved public services and significant progress is being made with much of our activity focusing on offices and the sale of surplus properties.
  Asset Management
  
  Workplace
  
  Place
  
  Land

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SFT invest

Limited public finances mean resources need to be applied innovatively to attract and secure additional economic investment. We continue to explore the best funding and financing solutions in pursuit of our overall objective of improving the effectiveness and impact of infrastructure investment in Scotland.

Tax Incremental Financing

We lead on the Tax Incremental Financing (TIF) programme as a way of securing infrastructure investment that unlocks regeneration and inclusive economic growth.

TIF seeks to capture locally generated, incremental public sector revenues (e.g. business rates) that wouldn't have arisen were it not for investment in the delivery of “enabling” public sector infrastructure.

The use of TIF is normally predicated on a ‘but for’ test i.e. that but for TIF, the anticipated outcomes from a regeneration and economic perspective would not occur or not occur in the time frames which TIF would enable.

A TIF project must therefore demonstrate that the enabling infrastructure will generate additional public sector revenues to repay the financing requirements of the enabling infrastructure.

There are currently four TIF projects:

Glasgow City Council’s £80m TIF scheme for the Buchanan Quarter is expected to unlock £310m in private investment and create almost 1,500 jobs
Fife Council is investing nearly £20m to improve vehicle and marine access to Energy Park, Fife, allowing the potential for further offshore and wind projects to be developed
Argyll & Bute Council’s £20m Lorn Arc project is aimed at extending Oban’s north pier and wider economic infrastructure which will act as a catalyst to grow marine tourism, renewables and aquaculture
Falkirk Council is investing over £67m to support its commercial activity, manufacturing and distribution and support sectors in Grangemouth which will include strategic road improvements and flood defences.

Two further TIF projects, one based in North Ayrshire and the other again in Fife, are currently being developed and are being taken forward to full Business Case for approval.