Scotland's draft Climate Change Plan 2026-2040: business and regulatory impact assessment

Footnotes

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

2 Principles for Responsible Investment in Natural Capital - gov.scot

3 Responsible Natural Capital and Carbon Management - landcommission.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 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

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

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

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

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

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

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

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

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

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

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

17Office for Budget Responsibility: Net-zero is much cheaper than thought for UK – and unchecked global warming far more costly - Carbon Brief

18 Acorn | Growing Our Decarbonised Future - The Acorn Project

19 Non-Domestic Analytics

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

21 Electrification of Heat Demonstration Project

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

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

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

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

26 Financial Memorandum accessible - parliament.scot

27 Draft circular economy strategy: partial business and regulatory impact assessment - gov.scot

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

29 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.

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

31 Impact Assessment - Reforming the UK packaging producer responsibility

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

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

34 Peterhead Case Study - SSEThermal.com

35 CXC - Understanding the experiences of peatland restoration in Scotland

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

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

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

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

40 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

41 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

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

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

44 Economic Value of Clean Heat in Scotland | Scottish Enterprise

45 Economic Value of Clean Heat in Scotland | Scottish Enterprise

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

47 Climate Change (Scotland) Act 2009

48 The Climate Change (Scotland) Act 2009 (Scottish Carbon Budgets) Amendment Regulations 2025

49 Programme for Government 2025 to 2026 - gov.scot