# The Warm Home Discount (Scotland) Regulations 2026, Note: Explanatory note


(This note is not part of the Regulations)
These Regulations provide for the further continuation in Scotland of the scheme to reduce fuel poverty known as the Warm Home Discount (Scotland) Scheme (the “Scheme”). These Regulations re-enact with amendments the provision made by the Warm Home Discount (Scotland) Regulations 2022 to continue the Scheme for a further five “scheme years” until 31 March 2031. The Gas and Electricity Markets Authority (the “Authority”) will continue to administer and enforce the Scheme.
The Scheme continues to place obligations on electricity suppliers (“compulsory scheme electricity suppliers”) who have, or are part of a group of electricity or gas supply companies that has, at least 1,000 domestic customers to incur spending in each scheme year on the provision of benefits to customers in fuel poverty or in a fuel poverty risk group.
Part 3 provides for compulsory scheme electricity suppliers, and other electricity suppliers that opt into this Part, to be required to provide rebates of £150 per scheme year to certain domestic electricity and gas customers in Scotland (“core group customers”) specified by the Secretary of State.
Part 4 requires compulsory scheme electricity suppliers to incur other (“non-core”) spending for the purpose of reducing fuel poverty. Chapter 1 provides for the calculation, and adjustment, of the amount of spending that suppliers must incur. Chapter 2 provides for the types of spending which must or may be incurred - broader group customers (Chapter 3), industry initiatives (Chapter 4) and specified activities (Chapter 5) - and the amounts which may or must be incurred on the various types of spending.
Part 5 contains supplementary provisions about procedure for matters required to be approved by the Authority, determination by the Authority of the amounts spent by suppliers, the provision of information to the Authority by suppliers and the provision of information by the Authority to the Secretary of State.
Part 6 makes provision for reviews of the Scheme by the Secretary of State.
Part 7 makes consequential amendments to the Disclosure of State Pension Credit Information (Warm Home Discount) Regulations 2011.
The changes made by these Regulations include expanding the range of qualifying benefits for core group customer eligibility (see Schedule 1) and updating the mandatory benefits that suppliers must include in their broader group customer eligibility criteria (see Part 1 of Schedule 3). In addition, where the Secretary of State is satisfied that a customer missed out on a core group rebate in a scheme year due to an administrative error, provision is made for a late rebate to be paid in the following scheme year (see regulation 11).
An impact assessment of the effect that this instrument will have on the costs of business and the public sector has been produced. The assessment covers both the Scheme and the Warm Home Discount (England and Wales) Scheme and is available at www.legislation.gov.uk. Hard copies of the assessment may be obtained from the Warm Home Discount Team, Department for Energy Security and Net Zero, 55 Whitehall, London SW1A 2HP.

---
Source: https://www.legislation.gov.uk/ukdsi/2026/9780348281293/note (the official version)
Page: https://openlegislation.uk/draft-warm-home-discount-scotland-regulations-2026/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.