Commentary on Sections Reporting on fuel poverty Section 11
64.Section 11 requires the 3-yearly reports to be both published and laid before the Scottish Parliament. This must be done before the end of the financial year in which the reporting period ends. In accordance with schedule 1 of the Interpretation and Legislative Reform (Scotland) Act 2010, “financial year” means a year ending with 31 March. This means that if, for example, the fuel poverty strategy is published in December 2019, the first reporting period will cover the period December 2019 to December 2022 and the first periodic report will need to be published by 31 March 2023 at the latest.