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

Section 5: Next steps and implementation

5.1. Recommendations/preferred options

It is recommended that the Climate Change Plan is laid in Parliament to comply with the statutory requirements under the Climate Change (Scotland) Act 2009.

Changes to the final plan address key points raised as part of the scrutiny period. Key overall changes to the CCP that may impact upon businesses include:

• Framing: the final CCP is framed as an agile, evolving plan that will adapt to uncertainties such as technological advances, market developments, and lessons learned over a 15-year delivery period.
• Implementation: new text reflects on the successes of delivery to date. It outlines updated CCP governance to ensure delivery assurance for the overall portfolio of CCP policies and activities, including a focus on place-based delivery. It commits to working with stakeholders on delivery planning.
• Benefits and Investment Opportunities: the final CCP more clearly highlights the benefits to business and communities of decarbonisation, adding greater detail on resilience of energy supplies, infrastructure investments, health gains and wider cost savings from the effects of cleaner air and increased active travel. The final CCP also includes more information on approaches to make plans 'investor friendly', while highlighting examples where SG funding is already attracting private investment to net zero areas.
• Costs: additional explanation of the assumptions behind cost estimates and related investment opportunities has been included, responding to stakeholder request.

Annex 4 of the Climate Change Plan sets out in detail the changes made to the Plan since the draft Plan was published, and as a result of the feedback heard in the public consultation, via parliamentary scrutiny and in wider stakeholder engagement. This includes details on sector-specific changes in the Plan.

5.2. Implementation considerations/plan

Each individual policy contained within the Climate Change Plan has its own implementation consideration and plan which will accompany each policy as they are published.

5.3. Post implementation review

The Climate Change Plan contains an updated monitoring and evaluation framework which will form the basis for the post-implementation review of the progress against the policies collected within the Climate Change Plan and the pathway the Plan is designed to achieve. The updated monitoring framework for the Climate Change Plan is built around four complementary elements that, together, provide a comprehensive view of progress in delivering emissions reductions and supporting a just transition:

• Greenhouse gas inventory emissions statistics,
• Emissions-reduction indicators,
• Just transition indicators, and
• The policy tracker.

As per the Climate Change (Scotland) Act 2009, the Scottish Government has a statutory duty to monitor and report on progress in achieving it’s net zero target by 2045. This is done through a number of reports which are published annually:

Under Section 35B Scottish Ministers must in each relevant year lay a report that contains an assessment of progress towards implementing the proposals and policies set out in the Climate Change Plan. A relevant year does not include any year in which a Climate Change Plan is laid before the Scottish Parliament.

Under Section 34A Scottish Ministers must each year lay a report stating the percentage by which the net Scottish emissions account for the year is lower than the baseline. Or alternatively, where the period is the final year covered by a Scottish carbon budget, under Sections 33 and 34 Scottish Ministers must lay a report stating whether the Scottish carbon budget target arising from that budget has been met along with other information.

In addition, under The Climate Change (Nitrogen Balance Sheet) (Scotland) Regulations 2022 Scottish Ministers must review and update the nitrogen balance sheet and lay a report in relation to nitrogen use efficiency.

The Climate Change (Scotland) Act 2009 also requires Scottish Ministers to ask the Climate Change Committee to prepare a report setting out their view on progress towards achievement of emissions reduction targets. This would include whether the targets are likely to be achieved and any further effort necessary to achieve the targets. Scottish Ministers must also request the Climate Change Committee prepare a report, no later than the end of the second year following each carbon budget, setting out their views on whether the carbon budget emissions reduction target was met, the ways the target was or was not met and the action taken by Scottish Ministers to reduce greenhouse gas emissions

Under Section 35B(1)(b), the Climate Change (Scotland) Act 2009 requires that a new Climate Change Plan is laid in Parliament every five years. Individual policies are reviewed at varying stages at a sectoral level and within those individual climate change sectors.

Declaration

I have read the Business and Regulatory Impact Assessment and I am satisfied that it represents a fair and reasonable view of the expected costs, benefits and impact of the policy, and that these have been taken into account when making the policy decision. I am satisfied that business impact has been assessed with the support of businesses in Scotland.

I am also satisfied that officials have considered the impact on consumers as required by the Consumer Scotland Act 2020 in completion of the Consumer Duty section of this BRIA.

Signed:

Date: 19 March 2026

Minister's name: Gillian Martin MSP

Minister's title: Cabinet Secretary for Climate Action and Energy

Scottish Government Contact point: climatechangeplan@gov.scot