Scotland's Climate Change Plan 2026-2040: strategic environmental assessment

1. Background to the Climate Change Plan

1.1.1 The Climate Change Plan is the Scottish Government’s foremost strategy towards mitigating the emissions of greenhouse gases, as part of its wider commitment to address the twin crises of climate change and nature loss.

1.1.2 The Climate Change Plan is a statutory document required by the Climate Change (Scotland) Act 2009 (‘the 2009 Act’).^[1] The 2009 Act requires the Scottish Government to set out its proposals and policies for meeting its statutory emissions reduction targets during the plan period and requires that a new plan must be produced every 5 years. There have been three full Climate Change Plans so far, in 2011, 2013 and 2018, and a Climate Change Plan update in 2020.

1.1.3 The Climate Change (Emissions Reduction Targets) (Scotland) Act 2019^[2] amended the 2009 Act to set new requirements for the next Climate Change Plan, including that it must take into account the Just Transition principles of the Scottish Government. It also amended the interim emissions targets, setting them for 2020, 2030 and 2040.

1.1.4 The Climate Change (Emissions Reduction Targets) (Scotland) Act 2024^[3] amended the 2009 Act again to remove the framework of interim and annual targets and, instead, establish a carbon budget approach to emissions reduction target setting. This established 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. The net zero by 2045 target was unchanged.

1.1.5 The Climate Change (Scotland) Act 2009 (Scottish Carbon Budgets) Amendment Regulations 2025^[4] amended the 2009 Act by setting the levels of the Scottish carbon budgets for each five year period, through to the net zero emissions target year in 2045. These levels take into account the advice of the CCC in their Scotland’s Carbon Budgets report.^[5]

1.1.6 The Climate Change Plan was finalised on 24 March 2026 and covers the period from 2026-2040. This Plan updates on Scotland’s climate change ambitions and details the policies and proposals to achieve the first three of Scotland’s carbon budget targets (running from 2026-2030, 2031-2035, and 2036-2040) and make a major contribution towards achieving net-zero carbon emissions by 2045.

1.1.7 Alongside the Climate Change Plan, the Scottish Government is undertaking more detailed just transition planning covering sectors, sites and regions. This is to help ensure that the benefits of this transition are shared by all.

1.1.8 The Climate Change Plan (2026-2040) includes the following seven climate change sectors:

• energy supply
• transport (including international aviation and shipping),
• business and industrial process,
• residential and public (in relation to buildings in those sectors),
• waste management,
• land use, land use change and forestry (LULUCF), and
• agriculture.

1.1.9 The Climate Change Plan sets out a series of climate change mitigation measures and the policies and proposals to meet Scotland’s climate change statutory targets. CCP policies and proposals are also likely to have beneficial impacts for adapting to and improving resilience to the predicted effects of climate change as well as wider economic and societal benefits. Markets for new technologies are already leading to decreasing electric vehicle (EV) prices. The actions in the Plan will also lead to warmer homes, lower heating costs and lower running costs for road vehicles, while greater energy security will help shield us from international instability in energy supplies. The actions in the Climate Change Plan are likely to generate health benefits achieved through creating cleaner air, warmer homes, healthier food, health promoting natural and built environments, and high quality public services. These additional benefits of the climate mitigation actions set out in the Plan can prevent many of the anticipated health impacts of climate change, such as respiratory and cardiovascular diseases.