There are 55,269 results relating to "laying accounts"
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Last updated:
26 October 2023
Audit Planning AGS to PAC SCPA 25 Oct 2023
The target audit completion dates pay due regard to administrative dates set by the Scottish Government for producing the accounts and the statutory date for laying the audited accounts in Parliament.
Last updated:
10 June 2024
Bill as Amended at Stage 2 Climate Change Emissions Reduction Targets Scotland Bill
Climate Change (Emissions Reduction Targets) (Scotland) Bill 11 Part 2—Emissions accounting P ART 2 E MISSIONS ACCOUNTING 13 Net Scottish emissions account: restriction on use of carbon units (1) In section 13 of the 2009 Act— 5 (a) subsections (2) to (4) are repealed, (b) in subsection (5)— (i) in paragraph (a), after “may”, insert “or may not”, and (ii) in paragraph (b), after “may”, insert “or may not”, and (c) after subsection (5), insert— 10 “(5A) But the amount of carbon units purchased by the Scottish Ministers that may, by virtue of regulations under subsection (5), be credited to the net Scottish emissions account for a period is zero, unless regulations under section 13A specify a higher limit in relation to that period.”. (2) In section 96(7) of the 2009 Act, paragraph (a) is repealed. 15 (3) Except to the extent that subsection (4) applies, carbon units which are surrendered as a result of the operation of a trading scheme (within the meaning of section 44 of the 2008 Act) may not be credited to or debited from the net Scottish emissions account for any period after 2017. (4) This subsection applies to the extent that regulations made under section 13(5) of the 20 2009 Act make provision about the circumstances in which carbon units referred to in subsection (3) may be credited to or debited from the net Scottish emissions account. (5) In this section, “the 2008 Act”, “carbon units” and “net Scottish emissions account” have the same meanings as in the 2009 Act. 14 Permitted use of carbon units purchased by the Scottish Ministers 25 (1) After section 13 of the 2009 Act, insert— “13A Permitted use of carbon units purchased by the Scottish Ministers (1) The Scottish Ministers may by regulations set a limit representing the maximum amount of carbon units purchased by them that may be credited to the net Scottish emissions account for a year. 30 (2) A limit set in regulations under subsection (1) for a target year must not exceed an amount which represents 20% of the planned reduction in the net Scottish emissions account for that year. (3) The planned reduction in the net Scottish emissions account for a target year is the difference between the following amounts, both being calculated 35 immediately before the regulations under subsection (1) are made— (a) the minimum amount by which the emissions reduction target for the target year requires the net Scottish emissions account to be lower than the baseline, and (b) the minimum amount by which the emissions reduction target for the 40 immediately preceding year requires the net Scottish emissions account to be lower than the baseline. 12 Climate Change (Emissions Reduction Targets) (Scotland) Bill Part 2—Emissions accounting (4) Regulations under subsection (1) may set a limit only for a year— (a) in respect of which the Scottish Ministers have not yet reported on under section 33, and (b) which ends no more than 10 years after the year in which the regulations 5 come into force. (2) In section 96(7) of the 2009 Act, after paragraph (a) insert— “(aa) regulations under section 13A(1) that do not propose an increase to any limit on the maximum amount of carbon units that may be credited to the net Scottish emissions account for a year,”. 10 (2A) In section 97 of the 2009 Act— (a) in subsection (1)— (i) the words from “the first” to the end become paragraph (a), (ii) after that paragraph insert “; or (b) regulations under section 13A(1) that propose an increase to any limit 15 on the maximum amount of carbon units that may be credited to the net Scottish emissions account for a year.”, (b) in subsection (2)— (i) the word “and” after paragraph (a) is repealed, (ii) after paragraph (b) insert “; and 20 (c) in the case of regulations mentioned in subsection (1)(b), a statement setting out whether the proposed limit is consistent with the most up- to-date advice they have received from the relevant body.”, (c) in subsection (7), after paragraph (b) insert “; and (c) in the case of regulations mentioned in subsection (1)(b), whether the 25 proposed limit is consistent with the most up-to-date advice they have received from the relevant body.”. (3) The following Orders are revoked— (a) the Climate Change (Limit on Carbon Units) (Scotland) Order 2010 (S.S.I. 2010/217), 30 (b) the Climate Change (Limit on Carbon Units) (Scotland) Order 2011 (S.S.I. 2011/440), (c) the Climate Change (Limit on Use of Carbon Units) (Scotland) Order 2016 (S.S.I. 2016/330). 15 International carbon reporting practice 35 (1) In section 17 of the 2009 Act, for subsection (3) substitute— “(3) The amount of Scottish emissions and Scottish removals of a greenhouse gas for a period must be determined, in so far as reasonably practicable, consistently with current international carbon reporting practice or, for the purposes of assessing and reporting in accordance with section 33, target- 40 relevant international carbon reporting practice.”.
Last updated:
10 June 2024
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Subsection (3) requires the Scottish Ministers to lay a copy of the list before the Scottish Parliament.
Last updated:
29 October 2024
SPBill51AS062024
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— 20 (a) have regard to the target-setting criteria, and (b) act in accordance with the most up-to-date advice they have received from the relevant body, unless exceptional reasons apply. (5) On the same day as laying...
Last updated:
5 November 2024
SPBill51BS062024
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— 20 (a) have regard to the target-setting criteria, and (ba) take into account...
Last updated:
2 April 2025
SPBill64S062025
Accountable officer 20 (1) The Parliamentary corporation must designate the Commissioner or a member of the Commissioner’s staff as the accountable officer. 10 (2) The functions of the accountable officer are— 1 (a) signing the accounts of the expenditure and receipts of the Commissioner, (b) ensuring the propriety and regularity of the finances of the Commissioner, (c) ensuring that the resources of the Commissioner are used economically, efficiently and effectively, and 15 (d) where the accountable officer is not the Commissioner, the duty set out in sub-paragraph (3). (3) The duty referred to in sub-paragraph (2)(d) is a duty, where the accountable officer is required to act in a way that the accountable officer considers would be inconsistent with the proper performance of the functions specified in sub-paragraph (2)(a) to (c), 20 to— (a) obtain written authority from the Commissioner before taking the action, and, (b) send a copy of that authority as soon as possible to the Auditor General for Scotland. (4) The accountable officer is answerable to the Scottish Parliament for the performance of 25 the functions specified in sub-paragraph (2).
Last updated:
11 June 2024
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Managers may invest a sum of money from their capital account or their income account in an interest-bearing account. 32.
Last updated:
10 June 2024
Delegated Powers Climate Change Emissions Reduction Targets Scotland Bill
Part 2 makes provision in relation to emissions accounting. In particular, a new rule provides that carbon units surrendered as a result of the operation of an emissions trading scheme may not be credited or debited from a net Scottish emissions account for a period after 2016.
Last updated:
27 June 2025
NZET Convener to CabSec_climate change plan timing
I note your response of 17 June and your further letter of 19 June, confirming the laying of the regulations on that day.
Last updated:
26 June 2025
NZET Convener to CabSec_climate change plan timing 26 June 2025
I note your response of 17 June and your further letter of 19 June, confirming the laying of the regulations on that day.
