
1 

(1) These Regulations may be cited as the Climate Change (Nitrogen Balance Sheet) (Scotland) Regulations 2022 and come into force on the day after the day on which they are made.
(2) In these Regulations—
 “nitrogen” includes nitrous oxide and other oxides of nitrogen, ammonia and nitrates,
 “relevant year” means—
(a) 2023, and
(b) each subsequent year, ending with the year in which a report in relation to the net-zero emissions target year is laid before the Scottish Parliament under section 33(1) of the Climate Change (Scotland) Act 2009.
2 

(1) The Scottish Ministers must publish the nitrogen balance sheet on the day these Regulations come into force.
(2) The nitrogen balance sheet must include—
(a) the period or periods of time to which the information contained in it relates,
(b) all major nitrogen flows for the following sectors—
(i) agriculture and aquaculture (including food production),
(ii) business and industrial process,
(iii) energy (including the production and consumption of energy),
(iv) forestry,
(v) transport,
(vi) waste management (including food waste).
3 

(1) For the purposes of the nitrogen balance sheet and these Regulations, nitrogen use efficiency is a percentage figure calculated in accordance with paragraph (2).
(2) The percentage figure is calculated as follows—AB×100where—
 “A” is the sum total of nitrogen removed from the Scottish economy and environment as harvested crops, livestock produce and other nitrogen containing products, as reported in the nitrogen balance sheet, and
 “B” is the sum total of nitrogen input to the Scottish economy and environment, as reported in the nitrogen balance sheet
4 
The baseline figure for nitrogen use efficiency is 25%.
5 

(1) The Scottish Ministers must in each relevant year—
(a) review and update the nitrogen balance sheet,
(b) publish the updated nitrogen balance sheet, and
(c) lay before the Scottish Parliament a report containing the information in paragraph (2).
(2) Each report laid under paragraph (1)(c) must contain—
(a) a figure for nitrogen use efficiency, and the period of time to which that figure relates,
(b) any revised figure for nitrogen use efficiency in relation to a period of time preceding the period of time to which the report relates and the reason for the revision, and
(c) an assessment of—
(i) progress towards implementing proposals and policies relevant to improving nitrogen use efficiency in Scotland,
(ii) any future opportunities for improving nitrogen use efficiency in Scotland, and
(iii) how nitrogen use efficiency is expected to contribute to the achievement of future emissions reduction targets.
MICHAEL MATHESON
A member of the Scottish Government
St Andrew’s House,
Edinburgh
10th March 2022