The Act Reports on annual targets: content
71.Section 34 specifies further information that must be contained in each annual target report. Subsection (3) requires that the report must state, among other things, the proportion of the reduction in the net Scottish emissions account which is accounted for by reductions in net Scottish emissions. Subsection (4) requires the report to include information on electricity consumption and generation, the average greenhouse gas emissions per megawatt hour of electricity generated, and the average greenhouse gas emissions per megawatt hour, and the estimated lifetime cumulative emissions, of any new electricity generation capacity greater than 50 megawatts. Subsection (5) requires that the report for each year in the period 2011 to 2050 must state the amount of the net Scottish emissions account for each preceding target year, and the cumulative amount of the net Scottish emissions account for the target year and all preceding target years.
72.Subsections (7) and (8) make provision regarding the adjustment of previously reported information, including specific reporting that must be made in the event of such an adjustment.