The Scottish Parliament agreed to move to a system of carbon budgets (similar to the system used in UK legislation) as part of the Climate Change (Emissions Reduction Targets) (Scotland) Act. 

Carbon budgets set limits on the amount of greenhouse gas emitted over a given time. The Scottish Government must now set four five-yearly carbon budgets, to cover the period 2026-2045, when Scotland has committed to achieve net zero emissions. This replaces an approach of basing interim targets on a percentage reduction in greenhouse gases following a straight line towards zero net emissions in 2045. The first carbon budget will cover the period 2026-2030.

On 21 May 2025, the Scottish Government received advice from the Climate Change Committee, the UK’s independent advisory body, on setting carbon budgets.

The Scottish Government must now lay carbon budget-setting regulations before a draft Climate Change Plan can be considered.

Once the regulations are laid, they will be referred to the Committee for consideration and debate. If they are approved, the Committee will next lead a cross-committee effort to scrutinise the draft Climate Change Plan. 

The Plan will set out the Scottish Government’s detailed proposals for ensuring Scotland meets the greenhouse gas limits set out in the regulations.