Scottish Budget 2023-24: high level carbon assessment

Estimate of the consumption-based carbon emissions associated with planned budget expenditure.


2. High-level Carbon Assessment of 2023-24 Budget

2.1. Portfolio Expenditure and Associated Emissions

17. Total estimated emissions attributable to the 2023-24 Budget are 8.8 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 and Islands, where emissions per unit of spend are slightly higher. Social Justice, Housing and Local Government, as well as Health and Social Care are the largest Budget items, with the highest emissions.

18. Expenditure is shown net of income, in line with the Budget, and emissions are calculated on that basis.[4]

19. Direct emissions account for 33 per cent of the total; indirect emissions for a further 19 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

20. Total emissions broken down by industry are shown in Figure 1. Some 26 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).

Figure 1 – Overall Government spending – Industry sectors share of emissions (domestic direct and indirect, plus imported GHG emissions)
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(26.1%), Manufacturing (20.1%), Agriculture, Forestry, and Fishing (17.9%), Transport and Communication (16.3%), Public Administration (8.6%), Mining & Quarrying (5.2%), Construction (2.3%), Distribution and Catering (1.9%), Finance and Business (1.3%) and Other services (0.4%)

2.3. Domestic and Imported Emissions

21. 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).

22. 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 2a: Domestic Emissions by Industrial Sector
A Pie chart showing slices representing the proportion of the Scottish Government’s domestic emissions arising from each sector. 
In order of largest to smallest these slices are: Energy, Water, and Waste (31.6%), Agriculture, Forestry and Fishing (26.2%), Public Administration, etc (16.1%), Transport and Communication (15.1%), Manufacturing (4.2%), Construction (2.8%), Distribution and Catering (1.5%), Finance and Business (1.2%), Mining & Quarrying (0.7%), Other Services (0.6%).
Figure 2b: Imported Emissions by Industrial Sector
A Pie chart showing slices representing the proportion of the Scottish Government’s Imported emissions arising from each sector. In order of largest to smallest these slices are: Manufacturing (36.9%), Energy, Water and Waste (20.3%), Transport and communication (17.6%), Mining & Quarrying (10.1%), Agriculture, Forestry and Fishing (9.0%), Distribution and Catering (2.4%), Construction (1.7%), Finance and Business (1.4%), Public Administration (0.5%), Other services (0.1%)
Figure 2c: Imported Emissions by Industrial Sector
A Pie chart showing slices of the Scottish Government’s direct domestic, indirect domestic and imported emissions. Imported emissions account for the majority of emissions, accounting for around 48.6% of emissions (4,288.0 thousand tonnes of <abbr title=CO2 equivalent). Direct domestic emissions are the next largest, accounting for around 32.9% of emissions (2,901.5 thousand tonnes of CO2 equivalent) Indirect domestic emissions are the smallest share of emissions, accounting for 18.6% of emissions (1,641.6 thousand tonnes of CO2 equivalent) ">
Figure 2d: Domestic and imported emissions by Industry Sector
A stacked bar chart showing the direct and domestic and imported emissions of each industrial sector. 
Energy, Water and Waste produces the largest amount of emissions with around 2,300 thousand tonnes of Co2 equivalent. Around 1,400 thousand tonnes of which are domestic. 
Manufacturing produces the next largest amount of emissions with around 1800 thousand tonnes of Co2 equivalent. Around 200 thousand tonnes of which are domestic. 
Agriculture, Forestry and Fishing is the third largest with around 1,600 thousand tonnes of Co2 equivalent. Around 1,200 thousand tonnes of which are domestic.
Transport and communication is the fourth largest with around 1,400 thousand tonnes of Co2 equivalent. Around 700 thousand tonnes of which are domestic.

Contact

Email: sasha.maguire@gov.scot

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