1. More information on the Act is available at: https://www.gov.scot/policies/climate-change/reducing-emissions/
2. More information on Energy Efficient Scotland is available at: https://www.gov.scot/policies/energy-efficiency/energy-efficient-scotland/
3. More information on the Energy Strategy is available at: http://www.gov.scot/Topics/Business-Industry/Energy/energystrategy
4. Energy efficiency in social housing, https://www.gov.scot/policies/home-energy-and-fuel-poverty/energy-efficiency-in-social-housing/
5. At the date of issue of this guidance, the latest version of the SHR guidance is published at https://www.housingregulator.gov.scot/for-landlords/advisory-guidance/technical-guidance/how-to-complete-your-annual-return-on-the-charter-arc-may-2020-return (December 2019)
7. Details of the development process are available in the archived EESSH website at https://www.webarchive.org.uk/wayback/archive/20150304014055/http://www.energyefficientsocialhousing.org/.
8. SAP 10 methodology is currently being developed, see para 5.3a below. Upon completion, Scottish Government will consider commissioning analysis to enable the extension of the relevant Tables within this guidance to include SAP 10.
9. see SHQS guidance Annex L at: https://www.gov.scot/publications/shqs-technical-guidance-for-social-landlords/
10. At the date of publication of this guidance, the Scottish Government is consulting on new energy efficiency standards for owner occupiers, see https://consult.gov.scot/housing-and-social-justice/energy-efficient-scotland-owner-occupier-proposals/
16. There is a revised version of Rd SAP2012 for use from 19 November 2017, see https://www.bre.co.uk/sap2012/page.jsp?id=2759
18. https://www.bre.co.uk/filelibrary/SAP/2009/SAP-2009_9-90.pdf, table 15, page 205.
19. https://www.bre.co.uk/filelibrary/SAP/2012/SAP-2012_9-92.pdf, table 15, page 231.
20. For more information see http://www.ncm-pcdb.org.uk/sap/page.jsp?id=18.
21. Developing regulation of energy efficiency of private sector housing: modelling improvements to the
target stock - Main Research Report, table A8.6, http://www.gov.scot/Publications/2015/11/4536/15
23. Scottish House Condition Survey 2018: Key Findings, table 26, https://www.gov.scot/publications/scottish-house-condition-survey-2018-key-findings/pages/5/
24. See EESSH2 Consultation https://consult.gov.scot/better-homes-division/social-housing-post-2020/user_uploads/00534991.pdf and Energy Efficient Scotland BRIA https://www.gov.scot/publications/energy-efficient-scotland-partial-business-regulatory-impact-assessment/
25. EESSH data - all social landlords complete dataset all available years, https://directory.scottishhousingregulator.gov.uk/Pages/Datasets-and-Reports.aspx.
26. Missing shares can be used for works which can be made by a majority decision under the Tenement Management Scheme, which includes installation of insulation, see guidance at https://www.gov.scot/publications/missing-shares-powers-guidance/, paragraphs 16-17
29. More information on Home Energy Scotland is available at: http://www.energysavingtrust.org.uk/scotland/home-energy-scotland