Abstract:
Estimates on the level of carbon emission varies but it is generally accepted that
buildings consume about half of energy and contribute to greenhouse gas emissions.
Mechanical and electrical (M&E) services accounts for a significant proportion of
building projects. Apart from the cost effect, a reduction in carbon footprint can be
achieved through M&E services as the capital allowances system and tax relief provides
the mechanism to promote sustainability through innovation in green technologies and
energy efficiency. However, the training of quantity surveyors in M&E is often ad hoc
making it difficult to realise the maximum potential in carbon reduction. The aim of the
study is to enhance the M&E trainings to the Quantity Surveyors (QSs) in order to better
contribute to carbon reduction and sustainability of buildings. The objectives were
formulated as to examine the opportunities for carbon reduction through capital
allowances and tax relief and the training implications for QSs. Using an explorative
survey and semi-structured interviews, the study found significant gaps in knowledge of
the quantity surveyors as limited attention is given to training in M&E services. There
is need for a review of training programmes to ensure that the QS professionals can
maximise the potential in reducing carbon emission through the provision of appropriate
cost advice on M&E services that will benefit from capital allowances and tax relief.
Other countries can learn from the experience of the UK Government policy, statutory
and regulatory framework that underpins the development of capital allowances and tax
relief to change behaviour by providing tax and fiscal incentives that will have a positive
impact on carbon reduction to mitigate climate change.
