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.

Documents

Financing heat networks in the UK: web version containing bookmarks

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

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

Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email alt.formats@beis.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

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

Updates to this page

Published 30 August 2018

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