Publication: Renewable energy: Audit scope

Offshore wind energy - generating electricity from sea-based turbines - has been described as Scotland’s biggest economic opportunity since oil and gas in the 1970s. It is central to the Scottish Government’s strategy for a fair transition to a low-carbon economy.

However, Scotland’s domestic supply chain - needed to manufacture components, provide services, and develop infrastructure - is not yet ready to support the economic opportunities. To support this the Scottish Government has committed up to £500 million over five years (to 2028/29) through an offshore wind investment programme, focusing on manufacturing capacity and port upgrades. Its delivery partners include the Scottish National Investment Bank, Highlands and Islands Enterprise, and Scottish Enterprise.

This audit will assess how robust the decision-making arrangements are to support the investment programme in delivering value for money. It will examine the rationale, decision-making processes, and progress made so far toward the programme’s aims, aiming to inform improvements and highlight good practice. The findings will be published in October 2026.