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

Footnotes

1 How to scale a highly skilled heat pump industry | Nesta - nesta.org.uk

2 Response to the Government's Carbon Budget and Growth Delivery Plan - Climate Change Committee – the ccc.org.uk

3 Delivering net zero for Scotland's buildings - Heat in Buildings Bill: consultation analysis - gov.scot

4 Extended producer responsibility for packaging Full Business and Regulatory Impact Assessment (BRIA)

5 The Deposit and Return Scheme for Scotland Regulations 2020, as amended by the Deposit and Return Scheme for Scotland Amendment Regulations 2025; and the Deposit and Return Scheme for Scotland (Designation of Scheme Administrator) Order 2025 Full Business and Regulatory Impact Assessment

6 The New Deal for Business as its programme of delivery was completed in April 2025 and the recommendations have since been embedded into the Scottish Government’s mainstream approach to the revised BRIA process and refinement of the Business Engagement Principles.

7 Delivering Scotland's Circular Economy - route map to 2025 and beyond: consultation analysis - gov.scot

Scotland's Circular Economy and Waste Route Map to 2030 : Analysis of consultation responses - gov.scot

8 See: Deposit and Return Scheme for Scotland Regulations 2020 (as amended): business and regulatory impact assessment

9 Single-Use Disposable Cups Charge Advisory Group - gov.scot

10 Published responses for Proposals for a Heat in Buildings Bill: Consultation - Scottish Government consultations - Citizen Space

11 Delivering net zero for Scotland's buildings - Heat in Buildings Bill: consultation analysis - gov.scot

12 Domestic Energy Performance Certificates (EPC) reform: consultation - gov.scot

13 Energy Performance Certificate reform consultation: response - gov.scot

14 Energy Performance of Buildings (Scotland) Regulations 2025 - EPC reform consultations: SG response - update - gov.scot

15 Delivering Scotland's circular economy: Proposed Circular Economy Bill - Consultation analysis, 2022 - gov.scot

^[16] Circular Economy Strategy for Scotland, 2026 – gov.scot

17 Single Use Cups Consultation, Scottish Government, 2024 - gov.scot

18 Charging for Single Use Disposable Beverage Cups - consult.gov.scot

19 Strengthening approach to household recycling collection services consultation, Scottish Government, 2025, Strengthening approach to household recycling collection service consultation - gov.scot

20 Reducing the landfilling of biodegradable and other wastes: call for evidence - gov.scot, 2025.

21Office for Budget Responsibility: Net-zero is much cheaper than thought for UK – and unchecked global warming far more costly - Carbon Brief

22 Acorn | Growing Our Decarbonised Future - The Acorn Project

23 Non-Domestic Analytics

24 Gas and electricity prices in the non-domestic sector - GOV.UK

25 Electrification of Heat Demonstration Project

26 Tracking peat usage in growing media production – method statement - GOV.UK

27 Scottish House Condition Survey - gov.scot

28 The Seventh Carbon Budget, The Climate Change Committee – theccc.org.uk

29 UK Withdrawal from the European Union (Continuity) (Scotland) Act 2021

30 For example, Circular Economy and Waste Route Map, Circular Economy Act, and introduction of a UK-wide digital waste tracking system.

31 Introduction of a UK-wide Digital Waste Tracking System partial Business and Regulatory Impact Assessment (BRIA) January 2022

32 Financial Memorandum accessible - parliament.scot

33 A Circular Economy Strategy for Scotland – Business and Regulatory Impact Assessment (BRIA) – parliament.scot

34 Introduction of a UK-wide Digital Waste Tracking System partial Business and Regulatory Impact Assessment (BRIA)

35 Business - Circular economy and waste route map to 2030: business and regulatory impact assessment - gov.scot

36 A Deposit Return Scheme for Scotland: Final Business Regulatory Impact Assessment - gov.scot

37 Extended producer responsibility for packaging Full Business and Regulatory Impact Assessment (BRIA)

38 Assumptions and estimates drawn from impact assessment accompanying Defra’s 2022 consultation, which provided indicative costs to businesses and to the regulator based on UK level estimates of the number of businesses likely to be affected by proposals. Defra regional adjustment factors contained in the consultation were used to scale these estimates to a Scottish level focusing on large and medium sized businesses.

39 Scotland’s Circular Economy and Waste Route Map to 2030

40 Impact Assessment - Reforming the UK packaging producer responsibility

41 Low carbon and renewable energy economy, UK - Office for National Statistics

42 The Economic Impact of Scotland’s Renewable Energy Sector – 2025 Update | FAI

43 Peterhead Case Study - SSEThermal.com

44 2024 data from the business register and employment survey, covering SIC division 38 and Zero Waste Scotland: Circular Jobs Tracker Report

45 CXC - Understanding the experiences of peatland restoration in Scotland

46 Nature-based Solutions Initiative | The economic costs and benefits of nature-based solutions

47 ‘Mapping current and future workforce and skills requirements in peatland restoration’ – EKOS research commissioned by NatureScot, publication forthcoming 2025.

48 Zero Waste Scotland - Circularity Gap Report - zerowastescotland.org.uk

49 Extended producer responsibility for packaging Full Business and Regulatory Impact Assessment (BRIA)

50 Previous research found that around half of businesses studied realised a 14-fold or greater return on investment. For more detail see, The business case for reducing food loss and waste, Champions 12.3, 2017, business-case-for-reducing-food-loss-and-waste.pdf

51 Developing a Programme for Improving the Reuse of Scotland’s High Value Construction Materials and Assets, Zero Waste Scotland, 2024.

52 Amending Regulations of Deposit Return Scheme (DRS) for Scotland Regulations 2025 and The Deposit and Return Scheme for Scotland (Designation of Scheme Administrator) Order 2025 - BRIA - April 2025

53 Scotland’s Circular Economy and Waste Route Map to 2030 BRIA, 2025, Scottish Government.

54 Economic Value of Clean Heat in Scotland | Scottish Enterprise

55 Economic Value of Clean Heat in Scotland | Scottish Enterprise

56 How to scale a highly skilled heat pump industry | Nesta