The Carbon Accounting Scheme (Scotland) Amendment Regulations 2021

Jurisdiction: Scotland

Commencement: 10th November 2021


  • The Carbon Accounting Scheme (Scotland) Regulations 2010

Mini Summary

The Carbon Accounting Scheme (Scotland) Regulations 2010 introduce a scheme for carbon accounting for the purposes of the Climate Change (Scotland) Act 2009. The Regulations introduce a carbon accounting system which will be used to monitor compliance with targets set for reducing greenhouse gas emissions.


The Regulations set out the following as carbon units;

  • Assigned amount units
  • EU allowances
  • Certified emissions reductions; and
  • Emissions reduction units.

Each carbon unit has a value of 1 tonne of carbon dioxide equivalent.

The Regulations require that Scottish Ministers must open a carbon account ‘the Scottish credit account’, in which Scotland’s carbon credits may be held, by the 1st August 2010. Scottish Ministers may only transfer a carbon unit from the Scottish credit account to either the UK national cancellation account or the UK credit account.

The Regulations make provisions for the circumstances in which carbon units may be credited to the net Scottish emissions account (NSEA) and carbon units referred to include both those used by participating in the EU Emissions Trading Scheme and the national credit scheme. The Scottish Ministers set the circumstances in which carbon units are to be credited to and debited from the net carbon account as a result of the operation of European Union Emissions Trading Scheme in respect of each year in the period 2010 – 2016.

Scottish Ministers are required to maintain a register containing information in respect of carbon units credited to and debited from the NSEA.


A technical change is made to the definition of ‘registry administrator’ to reflect changes already made to associated legislation due to the UK’s exit from the EU.
There are no changes to duties.

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