Here are the top business stories making the headlines in the morning newspapers.
Call for permanent 'super-deduction' tax break for companies
The CBI group is calling for a permanent "super-deduction" tax break to boost business investment in the UK.
The super-deduction allowance currently gives businesses investing in certain types of equipment, like machinery, a much higher tax reduction than usual.
It was introduced at the spring Budget last year, but is due to expire in March 2023.
"It's started the job but cannot be a one-hit wonder," CBI director general Tony Danker told the BBC.
Wind farms paid millions not to produce electricity
Wind farms have been paid to refrain from producing up to half of the electricity they are capable of generating, according to research that led MPs to warn that "inappropriate" decisions on wind power were "forcing excess costs onto consumers".
The Telegraph says analysis found that, in 2020, three large wind farms in Scotland were paid a total of £24.5million to fail to produce about half of their potential output.
Researchers said the "constraint payments", which are ultimately added to consumer bills, were being fuelled by a high concentration of onshore wind farms north of the border - often leaving the electricity grid unable to cope on windy days.
The Renewable Energy Foundation, a charity that publishes energy data, said the problem would continue until "until there is more than sufficient interconnection between Scotland and the centres of demand in England".
The analysis comes ahead of a spike in electricity bills.
Craig Mackinlay, who leads the Net Zero Scrutiny Group of Conservative MPs, said the constraint payments were an example of unnecessary costs being charged to consumers.
But a UK Government spokesman insisted the payments were "not a viable income stream for onshore wind developers".
More flotations of North Sea firms are expected
North Sea initial public offerings could be back on the menu with healthy oil and gas prices tipped to continue for much of 2022, according to Energy Voice.
Financial analysts have forecast an "uptick" in North Sea private-equity backed companies looking to go public as investors flock to cash in on high commodity prices.
Alex Msimang, energy transaction and project partner at Vinson & Elkins, says that will also be true for other parts of the energy chain "where revenues have a positive correlation with oil and gas prices", such as oilfield services.
Aberdeen office block could become flats
A city centre office block is the latest empty Aberdeen building being earmarked for flats - as its owner admits there is "no realistic prospect" of renting or selling it as is.
Knight Property Group wants to convert the vacant City Point offices in Chapel Street into affordable housing.
The firm has lodged plans for 26 one-bedroom apartments in the upper floors of the four-storey building, on the corner of Thistle Street.
On the ground floor, the developer wants to build a shop.
The Press and Journal says Aberdeen City Council planners are understood to be open to slightly smaller than average flats in the development, which would tie in with a drive to have more people living in the city centre.
However, there could be friction on the matter of parking - with roads bosses strongly encouraging 13 spaces - one for every two homes to be built - instead of the planned 10.
Click here to read more.