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Part 3Reporting duties

40Report on the interim target

(1)The Scottish Ministers must lay before the Scottish Parliament a report containing the following information in respect of the year 2020.

(2)The report must state whether the interim target has been met.

(3)If the interim target has not been met, the report must explain why.

(4)In respect of each greenhouse gas, the report must state the amount of net Scottish emissions for 2020.

(5)The report must also—

(a)state the amount of the net Scottish emissions account for 2020;

(b)state the cumulative amount of the net Scottish emissions account for the period 2010–2020;

(c)state the total amount of carbon units—

(i)that have been credited to or debited from the net Scottish emissions account for 2020;

(ii)that have been purchased in 2020;

(iii)that have been held and not surrendered in 2020;

(d)give details of the number and type of those carbon units.

(6)In subsections (4) and (5), the amount means the amount set out in the report for 2020 made under section 33.

(7)The report may contain such other information as the Scottish Ministers consider appropriate.

(8)The report under this section must be laid before the Parliament no later than 31 October 2022.