Expansion of UK Emissions Trading Scheme into the domestic maritime sector: Final Business and Regulatory Impact Assessment 2026

Introduction

This is the final Business and Regulatory Impact Assessment (BRIA) for the expansion of the UK Emissions Trading Scheme (UK ETS) to include domestic maritime emissions. The UK ETS Authority confirmed this policy following consultations in 2023 and 2024 and subsequent responses published in 2025.

This BRIA assesses the likely impacts on Scottish businesses and communities of bringing domestic maritime emissions within the UK ETS. It should be read alongside the Authority’s Interim and Final Responses, the Authority’s final stage Impact Assessment, and the Islands Community Impact Assessment (linked in Section 1 for reference).

This assessment builds on the UK ETS Business and Regulatory Impact Assessment, which was published in November 2023.

Detailed policy decisions—such as scope, thresholds, exemptions, and compliance requirements—are set out in the objectives section of this document.