Nitrogen use efficiency in Scotland: annual report 2026

Future opportunities for improving nitrogen use efficiency in Scotland

In parallel to a programme of ongoing technical development and monitoring of the SNBS, the Scottish Government will also continue to explore opportunities to integrate new evidence provided by the SNBS into wider policy frameworks and structures. In addition, the Climate Change Plan (2026-2040) was published in March 2026, outlines policies to support improving nitrogen use efficiency.

Food Production: Agriculture

Scotland’s Climate Change Plan (2026-2040) sets out our policies and proposals for agriculture to reduce its emissions and contribute to our national carbon budgets. Delivering them, and especially those policies and proposals set out under Outcome 3 “Soil health is improved and nitrogen emissions, including from nitrogen fertiliser, have fallen” will reduce nitrogen emissions and improve nitrogen use efficiency. They include policies to encourage the uptake of soil analysis, nutrient management planning and alternative, improved or more efficient fertilisers and continuing to undertake relevant research.

We will continue to deliver the Agricultural Reform Programme, as set out in the Agricultural Reform Route Map, to deliver our ambition for Scotland’s world leading agriculture sector to continue to produce high quality food, reduce its greenhouse gas emissions, adapt to climate change and restore nature. The Rural Support Plan sets out our strategic priorities over the next five years for providing support alongside detail on the support.

We will continue to provide guidance and advice for farmers and crofters to reduce their nitrogen emissions and improve their nitrogen use efficiency, including through the Farm Advisory Service and, as part of agricultural reform, the future AKIS (Agricultural Knowledge and Innovation System). The Code of Practice on Sustainable and Regenerative Agriculture offers guidance on actions or measures which can help farmers and crofters contribute to sustainable and regenerative farming, including on using nitrogen-fixing legumes, precision application of nutrients, and minimum tillage.

Food Production: Aquaculture

Our Vision for Sustainable Aquaculture (July 2023) includes outcomes related to climate change with an ambition to see the aquaculture sector play its part in Scotland achieving net zero emissions by 2045, transitioning to a zero waste and circular economy and improving nitrogen use efficiency by reducing waste discharge, capturing more waste and exploring more opportunities for best use.

Transport

The Vehicle Emissions Trading Scheme (VETS) is among the most significant transport-related actions which will continue to play an important role in reducing nitrogen use from cars and vans. Following a public consultation on proposed amendment to VETS between 24 December 2024 and 18 February 2025 led by the UK Government, a four-nation consultation response was published in April 2025, with amendments to update VETS to follow.

There is an opportunity to utilise marketing campaigns to address barriers and perceived barriers to EV adoption, including increasing awareness of long‑term running cost benefits despite higher upfront costs, and improving understanding of charging availability and infrastructure challenges, particularly in rural areas and areas dominated by accommodation without off-street charging opportunities.

The UK Government consulted on a CO₂ emissions regulatory framework for HGVs for the UK between January and March 2026. The consultation responses are being analysed and detailed proposals are expected in due course.

The Climate Change Plan (2026-2040) includes commitments to develop mechanisms to support investment in replacement of internal combustion engine HGVs with zero exhaust emission equivalents and, if required, intervene to address market failure in the development of supporting charging infrastructure.

At the same time, support will continue for the development of a skilled workforce to enable the development and adoption of zero emission vehicle technology and supporting services in Scotland.

We have been working with UK Government and the other devolved administrations, to expand the UK Emissions Trading Scheme (UK ETS), to include the maritime sector for domestic journeys (i.e. from one UK port to another UK port). Including the maritime sector within the scheme could also strengthen the incentive to adopt lower emission technologies. Though the focus of UK ETS is carbon, some alternatives would also have an impact on NOx reduction. Deployment of fuel efficient technologies and the introduction of fuel-efficient operating practices will also have a benefit on nitrogen impacts.

Humans and settlements (including waste management)

By reducing demand for new products and virgin materials and driving down the amount of material disposed of via landfill and energy from waste, a range of negative pollution impacts, including nitrogen, on biodiversity, air, bodies of water, and soils can be avoided. The 2030 Circular Economy and Waste Route Map’s Strategic Environmental Assessment (SEA) Report found that there was clear potential to reduce nitrogen pollution in Scotland via delivery of Route Map measures, for example, as a result of a reduction in traffic congestion, reducing food waste and landfill leachate.

The Route Map outlined the new direction of travel for food waste reduction work to 2030 and this was reinforced in Scotland’s Climate Change Plan 2026-2040. The priorities continue to be focussed on tackling food waste generated by businesses and households, specifically: to develop with stakeholders effective options to implement mandatory public reporting for food waste and surplus by businesses, and develop an intervention plan to guide long-term work on household food waste reduction behaviour change. We have made good progress against these priorities in 2025-26 and we will build on lessons learnt to date to inform future action. This includes ensuring the interventions identified for reducing household food waste are accessible and scalable across Scotland, and the development of options to introduce mandatory reporting are effective and proportionate for businesses.

Building on this, the Circular Economy Strategy, published in March 2026, identifies the food system as a priority sector, and includes priorities focused on reducing food waste and the development of a sector‑specific roadmap to increase the bioeconomy sector’s adoption of circular practices. Any future commitments to improve nitrogen use efficiency through food waste reduction measures will continue to complement our Good Food Nation Plan^[5].

As well as key steps to drive more sustainable resource use and to cut waste, the Route Map also set out further steps to 2030 to minimise environmental and climate impacts from materials that cannot be avoided, reused, or recycled.

Priority actions underway from the Route Map include the development of a Residual Waste Plan to ensure the best environmental outcome for unavoidable and unrecyclable waste and set strategic direction for management of residual waste to 2045. The facilitation of the development of a Sector-Led Plan to minimise the carbon impacts of the Energy from Waste Sector will form a specific strand of this work. Through these Plans nitrogen-based emissions (e.g. nitrogen oxides (NOx) and ammonia (NH3) emissions) and environmental impacts (e.g. landfill leachate) can be considered.^[6]

Building on the ban on biodegradable municipal waste going to landfill, as outlined above consideration is also being given to extending the ban to include non-municipal biodegradable (and other) wastes. A Call For Evidence was launched in March 2025.

To build on investments from the Recycling Improvement Fund, using powers from the Circular Economy (Scotland) Act 2024, we are developing a statutory Code of Practice for local authorities’ household waste services to replace the existing voluntary Code. The development of the new code is based on a co-design with households, COSLA, local authorities, third sector organisations and service operators for high quality, high performing household recycling services for all residential households including kerbside and flatted properties. The co-design process will conclude by the end of 2026, followed by public consultation and parliamentary scrutiny.

An implementation period for the Code of Practice will come into force once agreed with local government. The process will consider the potential impact of the new Code on emissions. For example, changes to food and/or garden waste recycling services would have an impact on nitrogen efficiency and loss: these waste streams typically have higher nitrogen content, and recycling them through processes such as composting and anaerobic digestion can drive greater nitrogen-use efficiency and recovery (i.e. through creating new products) and reduce nitrogen losses. As set out in the Climate Change Plan (2026-2040), we will continue to work with SEPA and the sector to ensure there is appropriate capacity in Scotland to manage these biodegradable materials, and optimise the efficiency of both anaerobic digestion and composting.

Finally, the Climate Change Plan (2026-2040) includes other relevant proposals under the waste management sector that may have an impact on nitrogen efficiency and loss: for example, regarding waste water emissions, it is our intention to broadly align with Energy Neutrality and Resource Recovery requirements in the EU's Urban Waste Water Treatment Directive (Articles 11 and 20). This is likely to include energy audits, energy recovery and resource recovery, and could have a bearing on tackling nitrogen loss.

Forests, woodlands and terrestrial semi-natural ecosystems

Scottish Forestry continues to review the scope for potential policies within this subject area.

The Simple Calculation of Atmospheric Impact Limits (SCAIL) screening tools for agriculture and combustion are being updated. These tools developed by UK Centre for Ecology & Hydrology (UKCEH) provide an estimate of the effect on a designated habitat (e.g. Sites of Special Scientific Interest) from either agricultural emissions (e.g. poultry shed) or NOx emissions from small or medium-sized combustion sources.

The Joint Nature Conservation Committee (JNCC) are leading on the development of a UK-wide service called the UK Air Pollution Assessment System (UK APAS) with support from UK conservation bodies and regulators, and funding from Defra and the devolved governments. UK APAS is an online air quality modelling service that will provide a user-friendly modelling and assessment platform to assist with assessing nitrogen pollution effects on ecosystems. The service automatically retrieves information about other nearby plans and projects, greatly simplifying the in-combination assessment process. The key aims of UK APAS are to streamline the permitting and planning process, reducing delays and planning decision challenges by ensuring that mitigation measures are considered early in the process.

JNCC’s initial focus was to develop the service to assess impacts of air pollution on ecosystems but the scope was expanded to include human health considerations. This will bring together both ecosystem and human health assessments into one platform supporting the Scottish Government’s local air quality management system (LAQM), National Planning Framework 4 (NPF4), Cleaner Air for Scotland 2 (CAFS2) Strategy and future Air Quality Policy Framework and placemaking objectives in delivering sustainable places to live that protect ecosystems, human health and the wider environment. JNCC plan to launch the public beta version of the service in Northern Ireland in May 2026. The launch service in Scotland is expected late 2026 or early 2027. A demo environment of the UK version of the tool is available on request.