Chapter 26Case Studies: Maximising Design and Construction Opportunities through Fiscal Incentives

Paul Farey

26.1 Introduction

In Chapter 11 some of the key sustainability drivers for building owners and occupiers, as well as some of the incentives that exist to complement the required expenditure are examined. The landscape regularly shifts, in response to new legislation, funding challenges and technological developments that appear at an almost exponential rate. The resulting level of specialist advice is increasing accordingly and any proposed solution is further burdened by the cost of associated professional advice and impacts of compliance on systems and overhead. Therefore, in order to reduce abortive expenditure, it is imperative that any decision taken considers as many issues as practical, along with the results of their impact on the asset and cashflow.

This chapter reviews some of the strategic considerations, focusing on how opportunities are explored during the design, construction and operation stages drawing on the principles (regulatory and statutory framework, etc.) discussed in Chapter 11 and demonstrating using case studies how opportunities are maximised for building owners/occupiers or investors.

26.2 Strategic considerations

The design and construction process offers plenty of opportunity to embed significant value through the early consideration of available tax allowances, particularly where low-energy/carbon solutions are a driver. Early recognition ...

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