A4 Budget-setting regulations 5 (1) The Scottish Ministers must, by regulations, set Scottish carbon budgets so that every year between 2026 and the net-zero emissions target year is covered by a budget. (2) A budget for a period— (a) may be set by expressing the prescribed number of tonnes of carbon 10 dioxide equivalent for the period either as a figure or as a method for 1 calculating a figure, and (b) may, in particular, be set by expressing the number as a proportion of the baseline multiplied by the number of years comprising the period. (3) The period covered by a Scottish carbon budget— 15 (a) is to be 5 years (for example 2026 to 2030), but (b) may be shorter in the case of the budget for the period that ends with the net-zero emissions target year. (4) In preparing a draft of regulations to be made under this section, the Scottish Ministers must have regard to— 20 (a) the target-setting criteria, and (b) the most up-to-date advice they have received from the relevant body. (5) As soon as reasonably practicable after laying before the Scottish Parliament for approval a draft of regulations under this section, the Scottish Ministers must publish a statement setting out in respect of each Scottish carbon budget 25 that would be set by the regulations— (a) the extent to which the proposed budget takes account of the target-setting criteria, and (b) whether the proposed budget is consistent with the most up-to-date advice the Ministers have received from the relevant body and, if it is not, the 30 reasons why.