In addition to the 50% discount, which applies for five years not only to gas and oil but also to coal and electricity, the package of benefits to the horticulture sector will also include:targeted support from the climate change levy energy efficiency fund; an extension to the list of investments qualifying for enhanced capital allowances to include thermal screens.It is extremely difficult to make a meaningful comparison between the horticulture sectors in different countries because several other factors affecting costs need to be taken into account in addition to Climate Change Levy arrangements, including the relevant rates of other forms of taxation.