The targets are revisited at this time by the CCC to ensure they are still both feasible and stretching, despite the methodology changes, and are in line with the latest climate science. This method is enshrined in the 2009 Act and means that, following receipt of the CCC’s target advice, reporting from the 2021 annual target will be based on the most up-to-date inventory methods used in the latest 1990-2020 Scottish inventory published in June 2022.