The Scottish Parliament has set in law its carbon reduction targets for Scotland.
https://www.legislation.gov.uk/ssi/2025/281/contents/made
These Regulations are made under section A4(1) of the Climate Change (Scotland) Act 2009 (“the 2009 Act”) which requires the Scottish Ministers to set Scottish carbon budgets so that every year between 2026 and the net-zero emissions target year is covered by a budget. A Scottish carbon budget is the number of tonnes of carbon dioxide equivalent prescribed for a given period. The Scottish Ministers have a duty under section A3 of the 2009 Act to ensure that each Scottish carbon budget target is met.
A full explanation can be found at: https://www.gov.scot/publications/statement-accompany-climate-change-scotland-act-2009-scottish-carbon-budgets-amendment-regulations-2025/