Scotland published its Climate Change Plan: 2026–2040

The Scottish Government published its most recent climate change strategy, Scotland's Climate Change Plan: 2026 to 2040, in March 2026¹. The plan sits under Scotland's climate change legislation, which sets a target date for net zero emissions of all greenhouse gases by 2045². The Scottish Government states that meeting Scotland's targets requires "a rapid transformation across all sectors of our economy and society"².

Scotland's target differs from the rest of the UK. England, Wales and Northern Ireland will reach net zero by 2050, while Scotland has set its own target to become a net zero economy by 2045¹. The UK-wide net zero target, a 100% reduction in greenhouse gas emissions by 2050 against a 1990 baseline, is legally binding under the Climate Change Act 2008¹.

Scotland moved to a carbon budget framework in November 2024, when the Scottish Parliament passed the Climate Change (Emissions Reduction Targets) (Scotland) Act 2024². Carbon budgets cover a five-year period and, according to the Scottish Government, provide a more reliable framework for assessing sustained progress than the previous system of interim and annual targets, which it says proved highly vulnerable to year-to-year fluctuations such as a particularly warm or cold winter, or the COVID-19 pandemic². Following the Climate Change Committee's Scotland's Carbon Budgets advice on 21 May 2025, the Scottish Government set Scotland's carbon budgets at the levels recommended in that advice, through regulations that came into force on 10 October 2025².

The plan was published against a backdrop of scrutiny of UK-wide progress. The Climate Change Committee's 2026 progress report to Parliament, issued on 24 June 2026, said the government "is not moving fast enough to reduce greenhouse gas emissions and protect households and businesses from volatile fossil fuel prices"¹. The committee said the government should adopt a "more ambitious plan to electrify" the country, noting that slow progress in electrification could make it more likely the UK will miss its emissions reductions targets¹. It concluded the UK could still hit its emissions reductions targets and remain on track for net zero by 2050, but that significant risks could derail progress without urgent policy action¹.

The UK's seventh carbon budget (CB7), covering 2038 to 2042, was agreed in both Houses following parliamentary scrutiny, committing the UK to emissions reductions of 87% from 1990 levels by 2042¹. The government has said it will publish a delivery plan setting out how it will meet the reductions required for that budget¹.

Why it matters for households

Scotland's plan and its 2045 net zero target shape the policy environment for home energy in Scotland, including the pace at which heating, energy efficiency and electricity supply are expected to change. The carbon budget framework that replaced annual targets is intended to smooth assessment of progress, which affects how consistently policies affecting homes are pursued over a five-year period rather than year by year². The Climate Change Committee's warning that slow electrification raises the risk of missed targets points to the electricity system and the fuels used in homes as areas where delivery is being watched¹. The committee also framed slow progress as a risk to households and businesses from volatile fossil fuel prices¹. The plan itself does not set out household-level obligations in the material published by the Scottish Government, and no household cost figures for the plan have been reported².

What happens next

The UK Government has not yet responded to the Climate Change Committee's June 2026 progress report, but has said it will publish a new delivery plan setting out plans to achieve the reductions required for the seventh carbon budget¹. The Scottish Government has announced its intention to renew the Just Transition Commission for the next parliamentary term, with a refreshed remit to support delivery².

Sources2 cited

1. [](https://researchbriefings.files.parliament.uk/documents/CBP-9888/CBP-9888.pdf), researchbriefings.files.parliament.uk
2. Climate change - gov.scot, gov.scot