Two Lords Commissioners of His Majesty's Treasury consented on 29th April 2026 to the Warm Home Discount (Scotland) Regulations 2026, which were made on 30th April 2026 and come into force on 1st May 20261. The instrument continues the scheme for reducing fuel poverty established by the Warm Home Discount Regulations 2011 and continued in Scotland by the 2022 Regulations, under powers in sections 9, 10, 14(4) and 31(5) and (6) of the Energy Act 2010, with the agreement of the Scottish Ministers1.
The continued scheme, to be known as the Warm Home Discount (Scotland) Scheme, has effect from the commencement day until 31st March 2031, described in the regulations as the scheme period1. The prescribed rebate is £1501. Scheme years 16 to 20 cover the years beginning in 2026, 2027, 2028, 2029 and 2030 respectively1.
Suppliers become compulsory scheme electricity suppliers where they had at least 1,000 GB domestic customers on 31st December preceding the start of the scheme year, or supplied gas to GB domestic customers on that date1. Rebates to core group customers must be provided on or before 31st March in the scheme year1. Where a late rebate notice is received, the supplier must provide the rebate within 30 days of receiving it1.
Spending limits are set in the regulations. A supplier's non-core spending must not exceed its obligation percentage of £300,000 for customers supplied with neither electricity nor gas through a pre-payment meter, and must not in total exceed its obligation percentage of £800,0001. Where the aggregate non-core spending obligation for a scheme year exceeds £7 million, a different calculation applies1. The undelivered rebate amount is £150 multiplied by a figure set out in the regulations1.
"has effect during the period beginning with the commencement day and ending with 31st March 2031 (the “scheme period”)"
The regulations also address customers whose circumstances change. Someone staying in hospital is treated as continuing to occupy their home as their sole or main residence where the stay has not exceeded 52 weeks from the date of admission, and someone in a care home or hospice is treated the same way where the residence is temporary1. The definition of care home covers provision in Scotland, England, Wales and Northern Ireland1.
Why it matters for households
The Warm Home Discount is a rebate applied to electricity bills rather than a cash payment, and the regulations fix its value at £150 for the scheme period to 20311. For a household in Scotland that qualifies, that is a fixed reduction in the annual cost of keeping the lights and appliances running, and it is set in law rather than left to annual supplier discretion.
The continuation matters for energy independence in the narrow sense that the rebate reduces the amount a household owes to its supplier, and the regulations also allow support in other forms, including debt write-off, energy advice and smart meter advice1. Debt write-off reduces arrears on electricity or gas supply by cancelling or reducing them1. The 52-week hospital rule and the temporary care home rule mean a spell in hospital or a care home does not by itself end eligibility1.
The regulations extend to Scotland only, apart from the citation and commencement regulation and regulation 38, which extend to England and Wales and Scotland1. How the Scottish scheme differs from arrangements elsewhere in Great Britain is set out in the site's guide to the Warm Home Discount in Scotland. Other support for Scottish households sits alongside it, including the Home Energy Scotland Grant and Loan and Warmer Homes Scotland, and the wider grants and schemes and nations coverage.
What happens next
Suppliers must notify the Gas and Electricity Markets Authority of their number of GB domestic customers on the preceding 31st December by the 21st day after the commencement day, and by 1st February in 2027, 2028, 2029, 2030 and 20311. In scheme year 16, the relevant date given is 30th November 20261. In other scheme years, a standard rebate notice may be given on or before 10th February preceding the start of the scheme year, and in scheme year 20 no standard rebate notice may be given after 1st March 20311.
Sources1 cited
- The Warm Home Discount (Scotland) Regulations 2026, legislation.gov.uk