Recommendation 12

As highlighted by the Scottish Fiscal Commission's report, climate mitigation policies that meet the carbon budgets will require significant upfront public sector investment. The annual budget process is therefore crucial to ensure that the policies and proposals outlined in the CCP can be delivered in line with the projections. To allow the Parliament to properly scrutinise this the Scottish Government should set out the linkages between the final Plan and the annual budget process using the tools developed through the Joint Budget Review.