The Scottish Parliament agreed to move to a system of carbon budgets (similar to the system used in UK legislation) as part of the . 
Carbon budgets set limits on the amount of greenhouse gas emitted over a given time. The Scottish Government must now set four five-yearly carbon budgets, to cover the period 2026-2045, when Scotland has committed to achieve net zero emissions. This replaces an approach of basing interim targets on a percentage reduction in greenhouse gases following a straight line towards zero net emissions in 2045. The first carbon budget covers the period 2026-2030.
On 21 May 2025, the Scottish Government received , the UK’s independent advisory body, on setting carbon budgets.
laid by the Scottish Government on 19 June set out that the Scottish Government accepts the advice on carbon budget levels. Alongside laying the regulations, the , which sets out in indicative terms, the policies and proposals that could be expected in the draft Climate Change Plan. This sets out that the Scottish Government intend to deviate from the CCC's advice in how they will achieve these emission reduction levels in both peatland restoration and agriculture.
The Committee on the Regulations on 30 September 2025. Following the Committee’s scrutiny and a chamber debate on 8 October, the Regulations were agreed to by the Parliament.
The draft Climate Change Plan was published on 6 November 2026, with more information on the Committee’s work on that available on another webpage.
The Committee launched a targeted Call for Views on 27 June which closed on 18 August.
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The inquiry was discussed at the following Committee meetings:
The Committee published its report on the Regulations on 30 September 2025.
The Committee has sent and received the following correspondence on Carbon budgets:
Letter from Cabinet Secretary for Climate Action and Energy, 7 January 2026
Letter from Cabinet Secretary for Climate Action and Energy, 19 June 2025
Letter from Cabinet Secretary for Climate Action and Energy, 17 June 2025
Letter to Cabinet Secretary for Climate Action and Energy, 11 June 2025
Letter from Cabinet Secretary for Net Zero and Energy, 9 June 2025
Letter to Acting Cabinet Secretary for Net Zero and Energy, 4 June 2025
Letter from the Cabinet Secretary for Net Zero and Energy, 30 May 2025