Emily Nurse of the CCC said this had been their advice to the Scottish Government before the Bill had been introduced but added that it could 'work either way'.iiNet Zero, Energy and Transport Committee, Official Report, 10 September 2024, Col 22 Some witnesses also thought alignment would allow for more efficient work for the CCC.iiNet Zero, Energy and Transport Committee, Official Report, 10 September 2024, Col 44 and Official Report, 17 September 2024, Col 21The Scottish Fiscal Commission highlighted the value of consistency and said non-alignment was an additional layer of complexity.iiNet Zero, Energy and Transport Committee, Official Report, 10 September 2024, Col 23 They also stressed the links between UK Government action and associated spend.iiNet Zero, Energy and Transport Committee, Official Report, 10 September 2024, Col 5
Alternative views suggested Scotland's earlier net zero target and distinct decarbonisation pathway could warrant a different approach to timing of the budgets.