# The Warm Home Discount (Scotland) Regulations 2026, Regulation 23: Obligation to incur spending and amounts of spending


(1) In each scheme year, a compulsory scheme electricity supplier must incur spending under this Part to the amount of its non-core spending obligation.
(2) In doing so, the supplier—
(a) must provide prescribed rebates under Chapter 3 (broader group) to at least the number of Scotland domestic customers (if any) specified by its broader group rebate target;
(b) may include spending under Chapter 4 (industry initiatives), subject to the limits in paragraphs (3) and (4); and
(c) may include spending under Chapter 5 (specified activities).
(3) The amount of spending on debt write-off under regulation 28 which a supplier counts towards its non-core spending obligation—
(a) must not exceed the supplier’s obligation percentage of £300,000 in respect of customers who are supplied with neither electricity nor gas through a pre-payment meter;
(b) must not, in total, exceed the supplier’s obligation percentage of £600,000.
(4) The amount of spending on the installation of boilers or central heating systems under regulation 28 which a supplier counts towards its non-core spending obligation must not, in total, exceed the supplier’s obligation percentage of £800,000.
(5) This regulation is subject to regulations 30 and 31.

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Source: https://www.legislation.gov.uk/ukdsi/2026/9780348281293/regulation/23 (the official version)
Page: https://openlegislation.uk/draft-warm-home-discount-scotland-regulations-2026/regulation-23
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.