What we do

Tax increment financing

In 2007 SPF identified the opportunity in Scotland for Scottish Ministers to take the initiative on Tax Increment Financing (TIF).  Picking up from research undertaken by our colleagues in London in 2008 we added to this and wrote to many potential local authorities to suggest leading the way on TIFs in the UK.  This same year City of Edinburgh Council had already announced its intention to establish a TIF to help deliver key development at Edinburgh Waterfront.


TIF has been a popular form of regeneration funding in the United States for decades, and the Scottish Government has already given support for Scotland’s first pilot TIF schemes, to be led initially in Glasgow (the Buchanan Quarter).

David Melhuish
0131 220 6353
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