Kuungana led an impact assessment of fiscal policies, including VAT and import duty exemptions, for off-grid solar and improved cooking solutions in Zambia. This work was funded by the local DFID office and included quantitative estimates of the impact of such policies on the Government’s budget. The analysis also estimated the impact of accelerated deployment on the communities that this would benefit, for example through increased study hours, or improved health outcomes. Since publication of the cost-benefit analysis some reforms (e.g. an exemption for LED lighting) have been announced by the Zambian government.