# The Warm Home Discount (Scotland) Regulations 2026, Regulation 28: Spending on industry initiatives by a compulsory scheme electricity supplier


(1) A compulsory scheme electricity supplier may in respect of a scheme year count towards its non-core spending obligation spending (excluding Value Added Tax) incurred in that scheme year on an activity of a kind listed in the table in Part 1 of Schedule 4 (an “industry initiative”) by—
(a) the supplier; or
(b) a connected scheme gas supplier, to the extent permitted by regulation 30.
(2) But spending on an industry initiative does not count towards a supplier’s non-core spending obligation if the spending—
(a) is incurred pursuant to a requirement in—
(i) any other enactment; or
(ii) an electricity supply or gas supply licence;
(b) is counted by a scheme supplier towards a spending obligation or target imposed by—
(i) any other enactment; or
(ii) an electricity supply or gas supply licence; or
(c) falls within any exception in the table in Part 1 of Schedule 4.
(3) In addition, spending on an industry initiative does not count towards a supplier’s non-core spending obligation unless—
(a) the industry initiative has been notified to the Authority; and
(b) either—
(i) the spending takes place after the Authority approves the initiative; or
(ii) in relation to scheme year 16, the spending takes place before the Authority decides whether to approve the initiative, but the Authority subsequently approves it.

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Source: https://www.legislation.gov.uk/ukdsi/2026/9780348281293/regulation/28 (the official version)
Page: https://openlegislation.uk/draft-warm-home-discount-scotland-regulations-2026/regulation-28
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.