Homeowners who refuse to replace their gas boilers with heat pumps

[Sandra]

Homeowners who refuse to replace their gas boilers with heat pumps on environmental grounds could face financial penalties, according to new proposals in Scotland.

Scottish residents could be taxed using council tax and Land and Buildings Transaction Tax (LBTT) – the Scottish equivalent to stamp duty – to "promote behavioural change".

The proposals have been outlined in a task force report ahead of a Scottish government consultation which will be launched this week.

Homeowners will need to replace boilers with systems that do not burn fossil fuels.