The trade association analysed scenarios for ‘rebalancing’ the cost of domestic heating, finding that rebates for levies applied to clean heating systems would best reduce fuel poverty. However, it suggested a ‘Carbon Intensity Standard’ (CIS) be introduced to phase out fossil fuel heating with lower carbon limits for new installations. Industry groups, along with the Climate Change Committee, have urged price reforms to enable the switch to low-carbon heating. As well tackling the so-called ‘spark gap’ to reduce the running costs of direct electricity heating, the SEA recommends continued Government support through grant funding programmes. Four scenarios were analysed: no changes to levies, all levies removed, electricity levies removed and placed on gas and, finally, a rebate for levies incurred while running low-carbon systems.