Scotland's climate change plan 2026-2040: business and regulatory impact assessment

Introduction

This is a draft Business and Regulatory Impact Assessment (BRIA) to accompany the introduction of the Scottish Government’s draft Climate Change Plan 2026-2040. The Scottish Government is undertaking a series of impact assessments with respect to the draft 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 5-year period up to 2045.