Explanatory note

These Regulations amend the Carbon Accounting Scheme (Scotland) Regulations 2010 (“the 2010 Regulations”). The 2010 Regulations make provision about carbon units and carbon accounting for the purposes of Part 1 of the Climate Change (Scotland) Act 2009.

Regulation 2(2) inserts regulation 8D to provide a method for determining whether an amount of carbon units is to be credited to or debited from the net Scottish emissions account for 2016^f1.

Regulation 2(3) inserts a provision to set out the information to be included in a register for 2016.

No business and regulatory impact assessment has been prepared for these Regulations as no impact upon business, charities or voluntary bodies is foreseen.