Scotland's climate change plan 2026-2040: equality impact assessment

1. Introduction

1.1 Purpose

The Scottish Government (SG) is undertaking a series of impact assessments with respect to Scotland’s Draft Climate Change Plan 2026-2040. These assessments are:

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

Under the Climate Change (Scotland) Act 2009, the net zero emissions target year is 2045. Within this, a Carbon Budget approach sets a limit on the amount of greenhouse gases emitted in Scotland for every 5 year period up to 2045.

This report sets out an EqIA of the policies and proposals within the draft Climate Change Plan based on available evidence and internal engagement with Scottish Government officers between June 2023 and August 2025.

1.2 The Climate Change Plan

The Climate Change Plan (referred to as ‘the Plan’ or ‘CCP’) is the key strategic document which sets out the Scottish Government’s approach to delivering the emissions reduction targets that fall within the plan period. There is a requirement to publish an updated Climate Change Plan every five years.

The forthcoming Climate Change Plan will cover the period from 2026-2040. This will cover our Carbon Budgets for the periods 2026-2030, 2031-2035 and 2036-2040.

The Climate Change Plan sets out the policies and proposals for meeting the emissions reduction targets during the Climate Change Plan period. It will set out in detail how we intend to deliver action to tackle climate change. The Climate Change Plan sets out the policies and proposals by sectors as follows:

• Business and Industrial Process
• Energy Supply
• Residential and Public (Referred to as ‘Heat in Buildings’ in this impact assessment, however buildings emissions not exclusive to this sector)
• Agriculture
• Land Use, Land Use Change and Forestry (separated within this impact assessment as ‘Peatland’ and ‘Forestry’)
• Transport (including international aviation and shipping)
• Waste Management

The Climate Change Plan ’s outcomes, policies and proposals have been assessed against inequalities of outcome. This assessment is set out throughout this EqIA and set out by sector.

1.3 Relevant Legislation

Regulation 5 of the Equality Act 2010 (Specific Duties) (Scotland) Regulations 2012 requires the Scottish Government as a listed authority to undertake an impact assessment in relation to the needs outlined in section 149(1) of the Equality Act 2010 (“the 2010 Act”), the Public Sector Equality Duty (PSED). Regulation 5 states that ‘a listed authority must, where and to the extent necessary to fulfil the equality duty, assess the impact of applying a proposed new or revised policy or practice against the needs mentioned in section 149(1) of the Act’.^[1]

1.3.1 Public Sector Equality Duty^[2]

Those subject to the equality duty must, in the exercise of their functions, have due regard to the need to:

• Eliminate unlawful discrimination, harassment and victimisation and other conduct prohibited by the 2010 Act.
• Advance equality of opportunity between people who share a protected characteristic and those who do not.
• Foster good relations between people who share a protected characteristic and those who do not.

These are sometimes referred to as the three aims or arms of the general equality duty. The 2010 Act specifies that advancing equality of opportunity between persons who share a relevant protected characteristic and persons who do not involves having due regard, in particular to the need to:

• Remove or minimise disadvantages suffered by people due to their protected characteristics.
• Take steps to meet the needs of people who share a relevant protected characteristic that are different from the needs of persons who do not share it.
• Encourage people who share a relevant protected characteristic to participate in public life or in any other activity in which participation by such persons is disproportionately low.

The 2010 Act states that the steps involved in meeting the needs of disabled persons that are different from the needs of persons who are not disabled include, in particular, steps to take account of disabled people's disabilities. The 2010 Act specifies that having due regard to the need to foster good relations between persons who share a relevant protected characteristic and persons who do not share it involves having due regard, in particular to the need to, tackle prejudice and promote understanding.

The Act specifies that compliance with the public sector equality duty may involve treating some people more favourably than others

1.3.2 Technical Guidance on the Public Sector Equality Duty: Scotland^[3]

Guidance produced by the Equality and Human Rights Commission (EHRC) explains the three needs of the PSED, outlines the requirements of the Equality Act 2010 and the specific duty regulations, and provides practical approaches to complying with the PSED.

Section 6.1 states that in order to be rigorous, an equality impact assessment should involve:

• consideration of available equality evidence;
• consideration of the likely effect of the policy or practice on the authority’s ability to give due regard to the needs mentioned in the equality duty; and
• consideration of measures which might mitigate any adverse impact and alternative policies or practices which might better promote equality of opportunity or foster good relations.

1.3.3 Non-Statutory Guidance on the Public Sector Equality Duty

This EHRC guide aims to help listed public authorities subject to the PSED to implement the duty as it relates to assessing impact. The Guidance states that a public authority must consciously think about the need to do the things set out in the general equality duty as an integral part of the decision-making process. The duty must be exercised in substance, with rigour and with an open mind and there should be evidence of a structured attempt to focus on the details of equality issues.

1.3.4 Paris Agreement^[4]

The Paris Agreement states that Parties to the United Nations Framework Convention on Climate Change must recognise a number of factors when acting in response to the threat of climate change, including the imperative of a just transition of the workforce and the creation of decent work and quality jobs in accordance with nationally defined development priorities, and the acknowledgement that Parties may be affected not only by climate change, but also by the impacts of the measures taken in response to it.

1.3.5 Climate Change (Scotland) Act 2009^[5] and Climate Change (Emissions Reduction Targets) (Scotland) Act 2024^[6]

The 2024 Act amended existing climate change legislation to establish a carbon budget approach to emissions reduction target setting and thus establish a more flexible statutory target framework that is receptive to both the non-linear realities of long-term decarbonisation policy planning and reflects the latest advice from the Climate Change Committee (CCC).

The Climate Change (Scotland) Act 2009 (Scottish Carbon Budgets) Amendment Regulations 2025 set the levels of the carbon budgets for the carbon budget periods through to the net zero emissions target in 2045. These levels take into account the advice of the CCC in their Scotland’s Carbon Budgets report.

Section 35C of the 2009 Act establishes Just Transition Principles. In preparing the Climate Change Plan, Ministers must have regard to the principles which are the importance of taking action to reduce net emissions in a way which-

a) Supports environmentally and socially sustainable jobs,

b) Supports low-carbon investment and infrastructure,

c) Develops and maintains social consensus through engagement with workers, trade unions, communities, non-governmental organisations, representatives of the interests of business and industry and such other persons as the Scottish Ministers consider appropriate,

d) Creates decent, fair and high-value work in a way which does not negatively affect the current workforce and overall economy,

e) Contributes to resource efficient and sustainable economic approaches which help to address inequality and poverty

1.3.6 Just Transition Commission

To further support the application of Just Transition principles, the Scottish Government established its first Just Transition Commission (JTC) in 2019. The Commission was tasked with providing practical independent advice to Ministers on how to maximise the economic and social benefits of decarbonising Scotland, while managing the risks and challenges.

The second JTC, currently in operation, was appointed in December 2021. This continues the work of its predecessor by:

• providing scrutiny and advice on the ongoing development of Scottish Government led just transition plans, including the application of the Just Transition Planning Framework,
• advising on the most suitable approaches to monitoring and evaluation,
• undertaking meaningful engagement with those most likely to be impacted by the transition, hearing from a broad range of representative voices and advising on how to ensure these can shape and contribute to just transition planning work in Scotland,
• engaging and collaborating with other sources of expertise, including relevant Scottish Government advisory bodies and relevant programmes of work (including, but not limited to the Committee on Climate Change, the Poverty and Inequality Commission, Fair Work Convention, the Council of Economic Advisors and the development of the National Strategy for Economic Transformation),
• publishing an annual report to reflect on Scotland’s progress.^[7]