A story in the news from Finland caught our attention this morning about the use of sand to store surplus renewable energy as heat for re-use during the long Finnish winter. The company pioneering the commercial application of the technology is called Polar Night Energy and they say that their sand batteries can provide off-grid solutions for individual buildings up to large scale district heating systems. It seems such a good idea that we will be looking for opportunities to trial it.
HMRC guidance about the taxation of ecosystem services
HMRC published its long awaited technical note on the taxation treatment of income and expenditure on biodiversity net gain (BNG) units, nutrient
26 May 2026
