Guidance

Financing heat networks in the UK: guidebook

The issues, risks and opportunities around financing heat networks in the UK, supporting the move to a self-sustaining heat network market.

• From: Department for Energy Security and Net Zero and Department for Business, Energy & Industrial Strategy
• Published: 30 August 2018

Documents

Financing heat networks in the UK: web version containing bookmarks

PDF, 5.15 MB, 182 pages

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Financing heat networks in the UK: print ready version with no crop marks

PDF, 2.79 MB, 182 pages

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Financing heat networks in the UK: print ready version containing crop marks

PDF, 4.66 MB, 182 pages

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Details

This guidance outlines some of the issues, risks and opportunities around financing heat networks in the UK, to support the move to a self-sustaining heat network market. It includes:

• a decision tree for engaging with internal and external funding sources
• a decision tree for delivery structure and funding sources
• revenue streams
• commercial structures (delivery, contractual and funding)
• business rates
• accounting implications
• tax implications (Corporation Tax, VAT, Stamp Duty and Construction Industry Scheme)
• links to other guidance
• case studies
• engagement with the funding market
• cash flows associated with structures explored

The guidance is aimed at:

• heat network sponsors
• heat network developers
• heat network funders

Published 30 August 2018