Local authority spend continues to be excluded from the classification because of the complexity of breakdown
Scottish Government. (2023, December 19). Scottish Budget: 2024 to 2025. Retrieved from https://www.gov.scot/publications/scottish-budget-2024-25/ [accessed 22 December 2023], Annex J: Climate Change Assessment of the BudgetFigure 22: Capital and resource spending taxonomies, 2024-25Scottish GovernmentCapital
The new taxonomy categorises 42% of spending as positive, 51% as neutral and 7% as negative.