Current status: Answered by Gillian Martin on 20 June 2025
To ask the Scottish Government when it will publish its improved methodology for the climate change taxonomy for its Budget 2025-26.
In response to the Joint Budget Review conducted with the Parliament in 2022, the Scottish Government continues to improve the information available on the climate impacts of our decision-making.
This is the second year in which we have produced our enhanced taxonomic assessment of the full Budget providing a standardised approach to the classification of both resource and capital budget expenditure relative to their climate impact. We are committed to learning and improving how we do it and, while the overall approach to the taxonomy is the same as last year, to increase its rigour and robustness the key change to the process this year has been to bring in a wider range of official expertise through a more panel-based approach improving confidence in the assessment of budget lines.
The improved taxonomy methodology has been published on the Scottish Government website today. https://www.gov.scot/isbn/9781836916550