The WACC of Standard Life UK Smaller Companies Trust PLC (SLS.L) is 8.5%.
| Range | Selected | |
| Cost of equity | 8.00% - 10.00% | 9.00% |
| Tax rate | 19.00% - 19.00% | 19.00% |
| Cost of debt | 4.00% - 4.50% | 4.25% |
| WACC | 7.5% - 9.4% | 8.5% |
| Category | Low | High |
| Long-term bond rate | 2.9% | 3.4% |
| Equity market risk premium | 5.3% | 6.3% |
| Adjusted beta | 0.94 | 0.96 |
| Additional risk adjustments | 0.0% | 0.5% |
| Cost of equity | 8.00% | 10.00% |
| Tax rate | 19.00% | 19.00% |
| Debt/Equity ratio | 0.1 | 0.1 |
| Cost of debt | 4.00% | 4.50% |
| After-tax WACC | 7.5% | 9.4% |
| Selected WACC | 8.5% | |