Official Report, 21 November 2023, col 11 and 31 and written submissions including Aberdeenshire Council, Dundee City Council and Circular Communities Scotland. Indeed, as part of our evidence taking on the Bill and in our inquiry into the role of local government and its cross-sectoral partners in financing and delivering a net-zero Scotland, we noted that urban, rural and island local authorities faced vastly different challenges and priorities which made pursuit of uniformity challenging.vNet Zero, Energy and Transport Committee. 1st Report, 2023 (Session 6).