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Net Zero Renfrewshire Paper January 2023

Renfrewshire Council · 24 January 2023
Back to Planning and Climate Change Policy Board — 24 January 2023 and its agenda

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___________________________________________________________________
To:  Planning and Climate Change Policy Board
On:  24 January 2023
___________________________________________________________________
Report by: Chief Executive
___________________________________________________________________
Heading: Net Zero Renfrewshire 
___________________________________________________________________    
1. Summary 
1.1 Renfrewshire Council declared a climate emergency in June 2019 and approved the
Plan for Net Zero in August 2022, which committed to working towards net zero by
2030 for both the Renfrewshire area as a whole and Renfrewshire Council as an
organisation. 
1.2 This target places Renfrewshire 15 years ahead of the national target (as set out in
the Climate Change (Emissions Reduction Targets) (Scotland) Act 2019, which
commits Scotland to become net zero by 2045); and 20 years ahead of the UK
Government target of net zero by 2050. 
1.3 Renfrewshire’s Plan for Net Zero is Council-led but is for the whole of Renfrewshire. 
In terms of achieving net zero, it must be recognised that the scale of the challenge
for Renfrewshire as an area and the Council as an organisation is significant.
Renfrewshire Council makes up around 2.5% of the area’s total emissions, but
around 33% of area-wide emissions are from sectors that can be directly shaped or
influenced by council policy or partnerships, including waste and recycling services;
land use and planning policies; and transport strategies. 
1.4 At the Planning and Climate Change Policy Board on 1st November 2022, it was
requested that a report be submitted to the January Policy Board detailing the
challenges and actions required in terms of the approved Renfrewshire Plan for Net
Zero should the local target for net zero be revised from 2030 to 2025. 
1.5 The purpose of this report is to outline the background of the approach taken to date;
the milestones to progress towards net zero; and what might be involved if the net
zero target date were to be changed.

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1.6 Based on the information currently available, it is recommended that the Council
continues to work with partners to deliver on the current 2030 target, which remains
very ambitious and significantly ahead of the Scottish and UK targets. Whilst there is
significant commitment and focus within the Council and across Renfrewshire, the
report notes that the resource and financial capacity required to deliver on a 2025
target would not be possible at this time. 
1.7 As noted within the report, during 2023, officers will bring forward costed delivery
plans for key priority areas that must be targeted to reduce carbon emissions, which
elected members will be able to assess and make investment decisions in relation to. 
At all stages throughout the delivery of the Net Zero Plan, officers will look to identify
opportunities with partners to accelerate progress wherever possible within the
resources and capacity available. 
2.  Recommendations 
2.1  Members of the Planning and Climate Change Policy Board are requested to:
• note the background and milestones to Renfrewshire’s 2030 net zero target and what
might be involved if this target were to be changed; 
• note the recommendation at Section 1.6 from officers that the 2030 target should
remain and continue to be progressed as a priority by all partners in Renfrewshire;
and
• note that regular updates will be provided to the Board on the further development of
the Plan for Net Zero; its ongoing implementation; and the identification of
opportunities to accelerate action across different themes and work programmes. 
3.  Background: Scottish Local Authorities’ Current Position 
3.1  The Climate Change (Emissions Reduction Targets) (Scotland) Act 2019 committed
Scotland to become net zero by 2045, with the Public Bodies Climate Change
Reporting Duties placing a legal requirement on public bodies to set target dates for
zero direct emissions and indirect emission reductions; to report on how spending
and resources will contribute to these targets; and to report on the body’s contribution
to Scotland’s Climate Change Adaptation Programme. 
3.2  26 Scottish councils have net zero targets for their own emissions. 10 councils have
set organisational net zero targets ahead of the Scotland-wide target of 2045:
• City of Edinburgh, East Ayrshire, Falkirk, Glasgow City, Midlothian, Moray,
North Ayrshire and North Lanarkshire have a 2030 organisational net zero
target (in line with Renfrewshire’s target of working towards net zero by 2030)
• Stirling Council has an organisational target of 2035, and Clackmannanshire
an organisational target of 2040 for net zero emissions 
3.3  There are no specific legal requirements for councils to set area-wide net zero
targets. Of the 32 Scottish local authorities, 17 have set area-wide net zero emissions
targets, with only 6 setting net zero area-wide targets ahead of the Scotland-wide
2045 target:

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• Dumfries and Galloway Council has an area-wide net zero target of 2025
• City of Edinburgh, Glasgow City, North Ayrshire and North Lanarkshire have a
2030 target (in line with Renfrewshire’s target of working towards net zero by
2030) 
3.4  9 councils have set organisational targets only and do not currently have an area-
wide emissions target. 
3.5 Although this progress has been achieved in terms of setting targets, not all Councils
have yet established a route map or investment plan for achieving the agreed net
zero targets. An evidence based approach to working towards the 2030 target is
being progressed in Renfrewshire, with further information on the Renfrewshire
approach set out in Section 4. 
4.  The Approach to Developing the Plan for Net Zero 
4.1  Renfrewshire Council has shown leadership at both a strategic level and operational
level to be a driver of change - declaring a climate emergency in June 2019 and
approving the Plan for Net Zero in August 2022, committing to working towards net
zero by 2030 for both the Renfrewshire area as a whole and Renfrewshire Council as
an organisation. 
4.2  This target places Renfrewshire 15 years ahead of the national target (as set out in
the Climate Change (Emissions Reduction Targets) (Scotland) Act 2019, which
commits Scotland to become net zero by 2045); and 20 years ahead of the UK
Government target of net zero by 2050. 
4.3  Following the declaration of a climate emergency, strong governance was
established to lead by example and take action to tackle climate change - including a
cross-Party working group; establishing a Climate Change Sub-Committee, now the
Planning and Climate Change Policy Board; and committing £1million to a Climate
Change Action Fund to support innovative climate projects and initiatives across
Renfrewshire, building on transformative projects that the Council has already
delivered across our operations. 
Stakeholder Engagement
4.4  Renfrewshire’s Plan for Net Zero is Council-led but is for the whole Renfrewshire
area. Moving towards net zero will transform our communities, our economy and how
we deliver our services, therefore it was recognised that engagement is key to ensure
all voices are heard. A key element of the development of the Net Zero Plan has
been the grassroots approach – gathering different views and ideas across
stakeholders to identify and prioritise key areas for action and ensure everyone can
participate in the design and delivery of our transition to net zero; and using local
knowledge and voices to ensure solutions are tailored to address different needs
across different areas and that no one and no place is left behind. 
4.5  Collaboration and partnership working across all stakeholders will ensure that we
maximise the opportunities that arise over time from our transition to net zero,

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ensuring benefits are shared equitably to create a greener, fairer, sustainable way of
life for all our citizens, communities and local businesses. Through the development
of the Plan for Net Zero, we have been expanding networks with community planning
partners and local organisations, as well as other local authorities, public bodies and
the private sector in order to share knowledge and best practice. 
4.6  Extensive engagement was undertaken based on the 2030 target (a target already
ahead of the majority of our community planning partners’ net zero targets). A
change to the 2030 target, would require a further extensive programme of
engagement with all stakeholders to be undertaken, shifting the focus back from
implementation to a development phase. 
Evidence Base
4.7  A robust evidence base was key for the Plan for Net Zero as a foundation to build on.
Officers worked with external technical consultants to baseline emissions for
Renfrewshire Council as an organisation as well as the Renfrewshire area as a
whole. This showed where we had started from (using 2014/15 as our baseline);
where we are now; and a best case and worst case trajectory of our emissions to
2030 for both the Council and the area as a whole.   
4.8  The development of a local carbon emissions baseline:
• is a valuable engagement tool to discuss with stakeholders to stimulate action and
encourage partnership working and collaboration and allowing all stakeholders to
understand the scale of the ambition;
• enables identification and prioritisation of targeted actions and opportunities across
key sectors to reduce emissions in order to reach net zero; 
• allows our progress towards net zero emissions to be monitored and reported in an
open and transparent way. 
4.9  The baselining work also produced a modelling tool that can be updated to report
progress to net zero – so this work is not just a snapshot in time, but a live monitoring
tool that can be updated as projects are proposed; national targets and policies are
updated; and/or data sets are improved and updated; and can be used to run
scenarios to model emissions impacts of proposed projects and interventions. 
4.10  The emissions modelling of a best case ‘tailwind’ scenario trajectory to 2030 outlined
406ktCO2e1 emissions remaining, which would need to be offset annually in order to
reach net zero (see section 6: Offsetting). If the net zero target was brought forward
to 2025 for the Renfrewshire area, the modelling tool shows that around 634ktCO2e
of residual emissions would remain annually under a best case scenario. 
4.11  For context, 1 hectare of trees is estimated to capture around 430 tonnes of carbon
across its lifespan. This means that to offset 634ktCO2e approximately 1,474
hectares of land would be required to offset emissions in 2025 to reach net zero.
1,474 hectares is around 5.6% of Renfrewshire’s total area.  Additional land would be
required in subsequent years to offset emissions at this level if sufficient emissions
reduction activities were not being undertaken towards net zero. 
1 CO2e (carbon dioxide equivalent) measures emissions from various greenhouse gases by converting to CO2 on the basis of
global warming potential

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5.  The Challenges and Opportunities of Net Zero 
5.1  Renfrewshire’s Plan for Net Zero outlines 5 themes, with key outcomes to be
achieved against each theme. The core principle at the heart of the Plan, is for the
Council to act as a driver or catalyst for change, to lead by example and maximise
the opportunities of a just transition to net zero - integrating climate action into the
Council’s financial planning, decision making and existing activities and embedding
climate considerations across all that we do in a way that ensures continued delivery
of high quality public services and closely aligns with our ambitions for Renfrewshire. 
5.2  In terms of achieving net zero, the scale of the challenge for Renfrewshire as an area
and the Council as an organisation is significant. Renfrewshire Council makes up
around 2.5% of the area’s total emissions. However, council leadership is critical as
around 33% of area-wide emissions are from sectors that can be directly shaped or
influenced by council policy or partnerships, including waste and recycling services;
land use and planning policies; and transport strategies. 
5.3  Many of the levers required to meet this challenge head on are not directly controlled
by local authorities and will need to be activated by government, possibly through
legislation. The Council would be unable to solely deliver or fund all of the projects
and interventions required to reach net zero, and so will require collaboration and
commitment from all stakeholders in order to succeed. There are recognised
challenges in the next phase of the journey to net zero but, by working collectively
with all stakeholders, many of the challenges also bring opportunities through a
managed, phased and just transition.   
5.4 When considering bringing forward the net zero target from 2030 to 2025, elected
members are advised that a number of challenges already identified as part of the
2030 Plan, would be exacerbated and would require to be dealt with over a much
shorter period, at potentially greater cost to the organisation. 
Resourcing and Capacity
5.5  Substantial investment at a local and national level will be required alongside the
successful rollout of enabling activities within national programmes such as transport
infrastructure. The capital investment to support the scale of change required is a
significant challenge, particularly just as many organisations are recovering from the
pandemic – but this also brings opportunities to design better systems and explore
innovative commercial delivery models to optimise benefits, including community
ownership; increased partnership working; and signposting residents and businesses
to advice and support schemes, including financial support in order to ensure that the
benefits from a just transition, such as warm homes and alleviation of fuel poverty are
distributed equitably. At a national level some level of investment funding is available,
however moving at pace to deliver the Net Zero Plan by 2025, would reduce the
scope for the Council to bid for future funding, with much of the investment being
required to be met from the Council’s own resources. 
5.6  Developing a carbon budget for Renfrewshire Council will identify emissions by
service area and improve our understanding of how our emissions relate to the
services we provide and how we need to adapt in order to reduce emissions while

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delivering the same high quality local services. Delivering the carbon budget
alongside the financial budget annually will align investment and resource
deployment to keep us on track as an organisation to meet our net zero target. 
5.7  The scale of transformation to deliver the required infrastructure brings a need to
address identified skills gaps. Investment in upskilling and reskilling of local workers
in areas of skills gaps or demand offers sustainable career paths and ensures that
local communities and businesses benefit from the opportunities and infrastructure
delivery in the transition to net zero, and that capacity is addressed in the local
workforce, manufacturing and supply chains. This brings increased sustainable
employment opportunities and local job creation; increased local investment; and can
result in community wealth building across all aspects of the transition, e.g.
installation, manufacturing, construction, engineering, project management,
maintenance, tree planting and land management. As highlighted above, the scale
and pace of transformation required to deliver on a 2025 target is unlikely to be
deliverable, notwithstanding much of the technology required to deliver net zero is
emerging and may remain more costly until it can be delivered at scale. 
5.8  The next phase of the Plan for Net Zero will produce a detailed phased road map,
broken down into clear annual phasing and interim targets for each year alongside
costed phased delivery plans which quantify multiple outcomes (including those that
cannot be monetised, such as fuel poverty alleviation and local job creation). These
will aid communication with our stakeholders and identify partnership working
opportunities and maximise on-the-shelf projects when large-scale funding
opportunities arise.   
5.9  Producing a long-term, phased pipeline of projects will maximise local benefits
through linking with skills transition and local employment opportunities ahead of time
and identify skills gaps, shortages and requirements, including local opportunities in
supply chain and manufacturing to be identified. Working with colleges, schools,
universities and training providers will ensure training opportunities exist for the
stable, sustainable quality jobs that will be created and ensure reskilling and
upskilling opportunities are supported in Renfrewshire. 
5.10  Overall a net zero target of 2025 would leave just 3 years to deliver the scale of
change and levels of infrastructure required. This timescale would be unable to be
met through emissions reductions and local offsetting alone as set out currently in the
Plan for Net Zero and would require finances to be diverted to alternative offsetting
activities. 
Stakeholder Engagement and Behaviour Change
5.11  The Climate Change Committee (CCC) has estimated that over 60% of measures
needed to reach net zero emissions will require some degree of behavioural or
societal change. Councils have a role as community leaders to encourage shifts in
behaviours, but enabling change requires infrastructure and investment. It should
also be recognised that residents and organisations within our communities are all at
different stages of the journey and we need to bring everyone with us in order to
maximise the opportunities and benefits of the transition to net zero.

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5.12  The Plan for Net Zero acknowledges the Council’s leadership role, setting out clear
actions the Council would take to lead and enable change under each of the 5 themes
of the Plan: clean energy; sustainable transport; circular economy; connected
communities; and resilient place. This included actions such as generating the
equivalent of 100% of our power requirements by 2030; removing the need for new
petrol and diesel light commercial vehicles in the Council fleet by 2025; embedding
community wealth building into our procurement practices; and producing a proposed
pipeline of our major infrastructure projects in order to link with skills transition and
local employment opportunities; encourage investment in local areas; and enable local
supply chain and manufacturing opportunities to be identified. 
5.13  As well as mitigation (reducing emissions), interventions within the Plan for Net Zero
aim to address adaptation - resilience of our communities, buildings and critical
infrastructure to local impacts of climate change, such as increased flooding;
heatwaves; and more frequent severe weather events. 
5.14  This approach of leading by example and knowledge sharing through partnership
working, will enable replication to scale of projects and interventions across sectors
to reach the net zero target through collective action that brings wider benefits,
including cleaner air; affordable energy; improved health and wellbeing and social
outcomes; and local areas being safer, more attractive places to spend time in. 
6.  Offsetting Residual Emissions 
6.1  Net zero means reducing our greenhouse gases to as close to zero as possible and
locking up the remaining balance through nature and mechanical carbon capture and
storage schemes, so the balance of our emissions is zero. In order to reach net zero,
residual emissions (i.e. those that we have not been able to remove) would need to
be offset for each year that emissions remain above net zero after the target date. 
6.2  Many organisations globally have identified voluntary carbon offsetting (or purchase
of carbon credits) as a means to reach net zero. However, there is a financial cost if a
decision was taken to purchase carbon credits to offset residual emissions, e.g.
currently Woodland Carbon Code verified carbon credits are between £10 and
£20/tonne of carbon. If the net zero target was brought forward to 2025, it is
extremely unlikely that the Council and local stakeholders would not be able to
commit time, capacity, capability, investment or resourcing to deliver the
infrastructure required to reach net zero by 2025. This would potentially leave the
purchase of carbon credits as the only option to meet net zero and would require
diverting investment from local projects and interventions and the loss of associated
local benefits to communities.   
6.3 The Climate Change Committee (CCC) highlights that the use of carbon credits risks
disincentivising emissions reductions. The CCC also notes concerns around the
quality and accuracy of carbon credits. As such, the overarching CCC
recommendation is that direct emissions reductions and those within our supply
chains should be prioritised, with carbon credits having a limited role and being used
as a last resort.

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6.4 The CCC guidance also outlines actions relevant to mainstream business that should
‘definitely be done’ before considering carbon credits in the 2020s and that should
almost always be done before considering carbon credits (see appendix 1). 
6.5  The Plan for Net Zero states that local carbon offsetting will be used to compensate
for residual emissions and that we will maximise the carbon absorption potential of
our natural environment through activities such as peatbog restoration; tree planting;
and improved land practices; and that as a Council we will carry out an inventory of
all Council land and assets to explore how we can store more carbon on our land
than we produce. This aligns with Scottish Government’s default position that targets
are to be met through domestic action, without the use of international offset credits.
It is worth noting that carbon removal from offset projects outwith Scotland do not
count towards Scotland’s national targets. 
6.6  Renfrewshire’s Plan for Net Zero acknowledges that there will always be some
residual emissions which cannot be eliminated (e.g. those associated with
anaesthetics and medicine). The Plan for Net Zero currently aligns with the CCC
recommendations to reduce emissions as low as possible as a priority, with local
offsetting as a last resort. At the November 2022 Planning and Climate Change
Policy Board, it was agreed that maximum levels of offsetting for Renfrewshire would
be set out in order to not over-rely on offsetting as a means to meet our net zero
targets, in line with Audit Scotland guidance. 
7.  Next steps 
7.1 The next phase of the plan and associated programme of work as it is currently set
out has a focus on delivery – accelerating the work that is already in progress and
ensuring that net zero carbon ambitions are a core part of everything that we and
partners do in Renfrewshire to optimise local benefits.  As outlined within the paper,
although there is an ongoing need to be as ambitious as possible in relation to local
net zero ambitions, the current evidence available to officers indicates that a 2025
target would not be possible to deliver at a local level. 
7.2 Officers will continue to cross-reference national guidance and best practice to
identify areas that could potentially be strengthened to enhance progress and
support decision-making which will help us in our goal of working towards net zero
emissions in an open and transparent way. 
7.3 The tools that we have developed during Phase 1 of the Plan for Net Zero, combined
with increased partnership working and ongoing stakeholder engagement, and the
outcomes from the phased road map and quantified delivery plans from Phase 2,
would enable identification of areas and work programmes where targets can be
accelerated as funding, technology and collaborative opportunities allow. 
7.4 Officers will continue to develop the phased road map and costed delivery plans
while continuing to deliver projects and identify funding opportunities. The emissions
modelling tool will be used to run scenarios ahead of project implementation to

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identify opportunities to accelerate action and will be updated as projects are
implemented by all stakeholders and reported annually in order to track progress.     
7.5 Updates will be provided to the Board on the ongoing implementation and progress
of the Plan for Net Zero, including the identification of opportunities to accelerate
action across different themes and work programmes. 
Implications of the Report
1. Financial – delivering the Plan for Net Zero will have resource implications for the Council
and includes a commitment to working collaboratively to ensure best value for our approach. 
The full extent of the resource implications will be established during Phase 2 of the Plan. 
2. HR & Organisational Development – the Plan for Net Zero links closely with our OD and
workforce planning to ensure our people have the skills and tools required to do their job in
the best possible way. 
3. Community/Council Planning – the Plan for Net Zero includes updates and further
proposals to support engagement and collaboration with local businesses, partners and
communities on the climate emergency agenda and highlights the continued activities which
support the key priorities set out in the Council and Community Plans to tackle inequality and
widen opportunity.   
4. Legal - the Plan for Net Zero has no significant legal implications, however future actions may
have some level of implication. 
5. Property/Assets - the Plan for Net Zero may have significant implications for property and
assets given the nature of the work involved. 
6. Information Technology – none. 
7. Equality and Human Rights - The Recommendations contained within this report have been
assessed in relation to their impact on equalities and human rights. No negative impacts on
equality groups or potential for infringement of individuals’ human rights have been identified
arising from the recommendations contained in the report because it is for noting only. If
required following implementation, the actual impact of the recommendations and the
mitigating actions will be reviewed and monitored, and the results of the assessment will be
published on the Council’s website.  In addition, social justice and reducing inequalities is at
the core of the Plan for Net Zero and one of its overarching outcomes.   
8. Health and Safety – none. 
9.  Procurement – the Plan for Net Zero has significant procurement implications given the
nature of the work involved. 
10. Risk – The climate emergency brings a risk to Council and its communities in relation to
increased extreme weather as well as food insecurity. The Plan for Net Zero has a focus on
both mitigation and adaptation and has social justice at its core to ensure a just transition so
no one is left behind and no one is disadvantaged in the transition to net zero. The Plan for
Net Zero has key focus areas outlining actions the Council can take to support and enable
those most disadvantaged. A key risk is that the Council is not in control of all of the levers,
and cannot deliver everything required in isolation, so there is a risk that others do not
contribute to meet the net zero target. 
11.  Privacy Impact – none. 
12. COSLA Policy Position – this work aligns with COSLA’s current work alongside the Scottish
Government in response to the climate emergency.

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13. Climate Risk – this report details work being undertaken and progress made by Renfrewshire
Council in response to the climate emergency.
___________________________________________________________________ 
List of Background Papers:
Renfrewshire’s Plan for Net Zero, 23 August 2022, Planning and Climate Change Policy Board
Scotland’s Councils’ Approach to Addressing Climate Change: Audit Scotland Briefing, 1 November
2022 
Author:   Roz Smith, Climate Emergency Lead Officer 
Chief Executive’s Service

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Appendix 1 – CCC Recommended Actions for Mainstream Businesses to Prioritise Before Considering Voluntary
Purchase of Carbon Credits 
Actions that should definitely be prioritised (2020s) Actions that should be considered (2020s), unless
compelling technical/financial constraints
Switching car fleets to electric vehicles Switch van fleets to electric vehicles (where there is off-
street parking available)
Incentivise employee travel towards walking, cycling and
public transport
Use green delivery and haulage services, like rail freight
and green services like e-cargo bikes and electric delivery
vans. Use logistics/consolidation to reduce volume
Encourage reduction of lamb, beef and dairy from
employee diets, and set example through canteen
provision and hospitality
Provide charge points for EVs for business fleets and
citizens
Replace all air travel with alternatives (e.g. trains or video
conferencing) where alternatives are available Short-term: use sustainable biofuels in HGVs
Ensure all electricity consumption is low carbon, either
on-site or directly procured to create new low carbon
generation
Choose shipping solutions/ports with high fuel efficiency
and ambitious plans/investments in electrification, low-
carbon ammonia and/or hydrogen
For building owners: Invest in building energy efficiency
measures e.g. energy systems management, behaviour
change and building fabric insulation to reduce energy
consumption. EPC B should be achieved wherever it is
cost effective and practical to do so
Where owns land: support increased afforestation and
peatland restoration
For buildings off the gas grid: replace fossil fuel heating
systems with a low carbon alternative, from 2024
Procure waste management services which provide
separate collections for recycling and food waste, with no
waste to landfill and focus on recycling plastics 
When commissioning new buildings, ensure they are built
to be ultra-energy efficient and to rely on low carbon
heating only from 2025
Incentivise / enable consumers to share and use products
for longer and to avoid disposable items
Increasingly move away from fossil fuel use and
production, and towards low carbon energy
For larger businesses: consider using procurement models
or tariffs which specify creation of new electricity
generation, e.g. power purchase agreements. (100%
renewable tariffs do not have additionality so are not a
substitute for PPAs)
Encourage more efficient end-user consumption and
disposal of manufactured products. For example,
increase product durability and longevity, and encourage
customers to recycle and re-use goods, including through
making products and packaging easier to recycle and
repair
Audit electricity use and reduce electricity consumption
through investment in efficient appliance, energy systems
management and building occupant behaviour change
Make more efficient use of resources in production,
including through light-weighting products and
packaging, reducing material inputs, and material
substitution for more efficient materials
Businesses who produce/sell products or are in
construction: Adopt circular economy strategies to
prevent waste by reducing excess use of materials (e.g.
packaging), and designing in repair, recyclability, and
extended use
For building renters/leasers: Invest in energy systems
management and promote behaviour change to reduce
energy demand. Engage with the landlord to advocate for
investment in building fabric insulation to bring building
up to EPC B wherever it is cost effective and practical to
do so
Replace gas boiler at end of lifetime to a low-carbon
alternative, e.g. heat pump, low carbon heat network, or
hydrogen boiler. (Exception: this may be challenging when
it is not yet clear if the area will be prioritised for district
heating or hydrogen or if leasing the property)
Actions that should definitely be prioritised (2030s) 
Finalise any outstanding energy efficiency measures in
buildings by early 2030s 
For buildings with gas boilers: replace the boiler at end of
lifetime with a low carbon alternative