Scottish Budget 2024 to 2025: high level carbon assessment
Estimate of the consumption-based carbon emissions associated with planned budget expenditure.
2. High-level Carbon Assessment of 2024-25 Budget
2.1. Portfolio Expenditure and Associated Emissions
19. Total estimated emissions attributable to the 2024-25 Budget are 8.6 Mt CO2-equivalent. Table 2 shows overall spend and emissions by the individual portfolios and how these emissions arise. Emissions remain broadly proportional to spend, except for Rural Affairs, Land Reform and Islands, where emissions per unit of spend are higher. NHS Recovery, Health and Social Care, Deputy First Minister and Finance, and Social Justice are the largest Budget items, and therefore are associated with the highest emissions.
20. Expenditure is shown net of income, in line with the Budget, and emissions are calculated on that basis.[4]
21. Direct emissions account for 34 per cent of the total; indirect emissions for a further 17 per cent. Around 48 per cent of emissions attributable to Budget expenditure are generated outside Scotland and are embedded in imported goods and services.
2.2. Emissions by Industry Source
22. Total emissions broken down by industry are shown in Figure 1. Some 28 per cent of the Scottish Government's carbon footprint is caused by the use of Energy, Water and Waste, followed by Manufacturing (20 per cent) and Agriculture, Forestry and Fishing (18 per cent).
![A Pie chart showing slices of emissions by sector as a result of overall government spending. In order of largest to smallest these slices are Energy, Water and Waste (27.9%), Manufacturing (20.1%), Agriculture, Forestry and Fishing (17.6%), Transport and Communication (16.9%), Public Administration, Etc (8.1%), Mining & Quarrying (4.6%), Distributing and Catering (1.9%), Construction (1.4%), Finance and Business (1.2%), Other services (0.3%).](/binaries/content/gallery/publications/research-analysis/2023/12/scottish-budget-2024-25-high-level-carbon-assessment/SCT12231015481_g01.png)
2.3. Domestic and Imported Emissions
23. In addition to direct and indirect domestic emissions, the assessment takes into account the emissions generated outside of Scotland in the production of imported goods purchased as a result of Government spending (e.g. food, machinery, IT equipment).
24. Figure 2c demonstrates that imported emissions make up around a half of emissions from Budget spend. There is however a difference between the sources of domestic and imported emissions. Expenditure on Energy, Water and Waste accounts for the largest share of domestic emissions (followed by Agriculture, Forestry and Fishing), while expenditure on Manufacturing generates the largest share of imported emissions (followed by Energy, Water and Waste).
Figure 2: Domestic and Imported Emissions - All portfolios
![A Pie chart showing slices of emissions by sector as a result of overall government spending. In order of largest to smallest these slices are Energy, Water and Waste (33.2%), Agriculture, Forestry and Fishing (25.4%), Transport and Communication (16.3%), Public Administration, Etc (15.2%), Manufacturing (4.5%), Construction (1.7%), Distributing and Catering (1.6%), Finance and Business (1.1%), Other services (0.6%), Mining & Quarrying (0.5%).](/binaries/content/gallery/publications/research-analysis/2023/12/scottish-budget-2024-25-high-level-carbon-assessment/SCT12231015481_g02.png)
![A Pie chart showing slices representing the proportion of the Scottish Government’s Imported emissions arising from each sector. Manufacturing (36.8%), Energy, Water and Waste (22.1%), Transport and Communication (17.5%), Agriculture, Forestry and Fishing (9.3%), Mining & Quarrying (8.9%), Distributing and Catering (2.3%), Finance and Business (1.4%), Construction (1.1%), Public Administration, Etc (0.5%), Other services (0.1%).](/binaries/content/gallery/publications/research-analysis/2023/12/scottish-budget-2024-25-high-level-carbon-assessment/SCT12231015481_g03.png)
![A Pie chart showing slices of the Scottish Government’s direct domestic, indirect domestic and imported emissions. Imported emissions accounted for the largest share of emissions, accounting for around 48.4% of emissions (4174.6 thousand tonnes of Co2 equivalent)Direct emissions are the next largest share of emissions, accounting for around 34.3% of emissions (2956.4 thousand tonnes of Co2 equivalent)Indirect emissions are the smallest share of emissions, accounting for around 17.2% of emissions (1485.9 thousand tonnes of Co2 equivalent)](/binaries/content/gallery/publications/research-analysis/2023/12/scottish-budget-2024-25-high-level-carbon-assessment/SCT12231015481_g04.png)
![A stacked bar chart showing the direct and domestic and imported emissions of each industrial sector. Agriculture, Forestry and Fishing produces the largest amount of emissions with around 1126.5 thousand tonnes of Co2 equivalent. Around 388.5 thousand tonnes of which are domestic. Mining & Quarring produces the next largest amount of emissions with around 24.2 thousand tonnes of Co2 equivalent. Around 370.6 thousand tonnes of which are domestic. Manufacturing produces the third largest amount of emissions with around 199.1 thousand tonnes of Co2 equivalent. Around 1536.5 thousand tonnes of which are domestic. Energy, Water and Waste produces the fourth largest amount of emissions with around 1475.5 thousand tonnes of Co2 equivalent. Around 924.6 thousand tonnes of which are domestic.](/binaries/content/gallery/publications/research-analysis/2023/12/scottish-budget-2024-25-high-level-carbon-assessment/SCT12231015481_g05.png)
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Email: Edward.Mchardy@gov.scot
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