Recommendation 11

Some narrative sections of the draft Plan allude broadly to costs falling on particular sectors or refer to private sector investment or UK Government investment being needed. Other than this, the draft does not quantify which costs associated with a particular policy fall where. The Committee accepts that it would be challenging to do so, and that longer-term estimates in particular would be highly contingent. However, there is a balance to be struck and the Scottish Government should reflect on whether the draft falls short as a “signal” to the public and stakeholders (including private investors) about where costs, incentives, and reliefs will fall, especially in the current absence of long-term Scottish Government strategies on heat in buildings, energy and the just transition and rural support.