UK ETS Free Allocation Review – Final Business and Regulatory Impact Assessment
This Business and Regulatory Impact Assessment (BRIA) covers the potential impacts on Scottish businesses following proposed changes to the UK Emissions Trading Scheme (ETS) Free Allocation policy.
Declaration
I have read the Business and Regulatory Impact Assessment and I am satisfied that it represents a fair and reasonable view of the expected costs, benefits and impact of the policy, and that these have been taken into account when making the policy decision. I am satisfied that business impact has been assessed with the support of businesses in Scotland.
I am also satisfied that officials have considered the impact on consumers as required by the Consumer Scotland Act 2020 in completion of the Consumer Duty section of this BRIA.
Signed:
Gillian Martin
Date: 12/01/2026
Minister's name: Gillian Martin
Minister's title: Cabinet Secretary for Climate Action and Energy
Scottish Government Contact point: emissions.trading@gov.scot
Contact
Email: emissions.trading@gov.scot