This report explores how climate change could affect the Scottish Government’s fiscal sustainability. It considers the potential effects on Scottish public finances from damage created by climate change; the costs of adapting to a changing environment and taking action to meet Scotland’s statutory emissions targets to reach net-zero by 2045. We also discuss the data and information we’d need from the Scottish and UK governments to produce projections of climate change funding and spending.

This occasional paper sets out the Commission’s approach to setting policy baselines, and includes a conclusion on the consultation on how to set policy baselines we launched in May 2023.

This supplementary publication analyses the Scottish Government’s 2024-25 Budget spending plans. The publication uses the Classifications of Functions of Government (COFOG) to compare areas of public spending between years.