The Highland Council highlight similar issues, buy also note that it is important to ensure that infrastructure is sequenced in a sensible way to reduce bottlenecks, highlight operational risks around significant retrofit projects while the sites aim to maintain production, and notes that electricity remains more expensive than fossil fuel alternatives. 7 The Scottish Wholesale Association also note the particular challenges faced by SMEs in their sector, stating: “The wholesale sector faces distinct challenges in the transition to net zero due to its crucial role in Scotland’s food system and involvement across multiple high-impact areas - transport, building and heat emissions, refrigeration, and the circular economy.