[34AAnnual report on emissions reductionS
This section has no associated Explanatory Notes
(1)The Scottish Ministers must following each year lay before the Scottish Parliament a report in relation to that year.
(2)But subsection (1) does not apply in relation to a year if—
(a)it is the final year of a period covered by a Scottish carbon budget,
(b)it has been reported on under section 33, or
(c)it is a year that is—
(i)earlier than the first year to be reported on under section 33, or
(ii)later than the net-zero emissions target year.
(3)The report must be laid before the Parliament as soon as reasonably practicable after the information to be contained in the report becomes available.
(4)The report—
(a)must state—
(i)the percentage by which the net Scottish emissions account for the year is lower than the baseline, and
(ii)the information mentioned in section 34(1), read subject to the modification that references to each year, and the final year, covered by the report are to be read as references to the year covered by the report, and
(b)may contain such other information as the Scottish Ministers consider appropriate.
(5)The Scottish Ministers must use current international carbon reporting practice for the purposes of assessing and reporting on the matters mentioned in subsection (4).
(6)If the methods used to determine net Scottish emissions of greenhouse gases change and that change is such as to require adjustment of an amount for a year covered by a report under section 33 or a previous report under this section, the report must—
(a)specify the adjustment required and state the adjusted amount, and
(b)explain why the adjustment is required.
(7)An adjustment under subsection (6) must, in so far as practicable, be made in accordance with current international carbon reporting practice.]