Scotland's Climate Change Plan – 2026-2040 - BRIA

Introduction

This Business and Regulatory Impact Assessment (BRIA) accompanies the Scottish Government’s Climate Change Plan 2026-2040. The Scottish Government is undertaking a series of impact assessments with respect to the Climate Change Plan. These assessments are:

• Business and Regulatory Impact Assessment (BRIA),
• Equality Impact Assessment (EqIA),
• Child Rights and Wellbeing Impact Assessment (CRWIA),
• Fairer Scotland Duty Assessment (FSDA),
• Island Communities Impact Assessment (ICIA), and
• Strategic Impact Assessment (SEA).

Under the Climate Change (Scotland) Act 2009, the net zero emissions target year is 2045. A Carbon Budget approach sets a limit on the amount of greenhouse gases emitted in Scotland for every five-year period up to 2045.