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Public Bodies Reporting Duties 2022 - Carbon Emissions

Perth and Kinross Council · 16 November 2022
Back to Climate Change and Sustainability Committee — 16 November 2022 and its agenda

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PERTH AND KINROSS COUNCIL 
CLIMATE CHANGE AND SUSTAINABILITY COMMITTEE 
16 November 2022 
PUBLIC BODIES CLIMATE CHANGE DUTIES REPORTING 2022 – CARBON
EMISSIONS 
Report by Executive Director (Communities)
(Report No. 22/282) 
1. PURPOSE 
1.1 This report provides an overview of the Council’s annual climate change
Public Bodies Climate Change Duty (PBCCD) Reporting submission. It
includes an update on the Council’s carbon footprint and emissions trends for
the reporting year 2021/22 along with benchmarking information to inform
decisions and ensure effective performance monitoring. Based on this
evidence, the report to the Scottish Government has been developed for
submission. 
2. RECOMMENDATIONS 
2.1 It is recommended that the Committee: 
(i) notes the contents of the report, along with the contents of the Public
Bodies Climate Change Duty Report to the Scottish Government
(Appendix A). 
(ii) notes the progress in developing benchmarking information and the
need to use it to provide an evidence-based platform to inform
decisions and monitor performance. 
(iii) requests officers to develop a detailed decarbonisation trajectory
before November 2023 to enable more detailed plans to be included in
future year submissions. 
(iv) requests officers to develop a robust Scope 3 reporting methodology
for the Council by November 2023. 
3. STRUCTURE OF REPORT 
3.1 This report is structured over the following sections: 
• Section 4: Background/Main Issues 
• Section 5: Conclusion  
• Appendices

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4. BACKGROUND / MAIN ISSUES 
4.1 Perth & Kinross Council, as a listed public body in Schedule 1 of the Climate
Change (Duties of Public Bodies; Reporting Requirements) (Scotland) Order
2015 as amended by the Climate Change (Duties of Public Bodies: Reporting
Requirements) (Scotland) Amendment Order 2020, is required to report
annually via the Sustainable Scotland Network Report to the Scottish
Government. This is required in order that Perth & Kinross Council complies
with its climate change duties as established under Section 44 of the Climate
Change (Scotland) Act 2009, and as stated in Schedule 2 of the 2015 Order. 
4.2 In addition to the above, the 2020 Amendment Order set out additional
reporting requirements from 2021/22 in response to the global climate
emergency and Scotland’s net zero targets, as well as the interim targets as
set out in the legislation. The compliance reports must now address additional
sections that include, but are not limited to, the Council’s target date for
achieving zero direct emissions; how the Council will align its spending plans
and use of resources to deliver its emissions reduction targets; and how the
Council will publish its progress to achieving its emissions reductions targets. 
4.3 Public Bodies Climate Change Duty (PBCCD) Reporting on carbon emissions
is key for the Council to understand how much progress is being made, but
also to benchmark our performance with other public sector bodies. 
4.4 Since the Council’s first report in the pilot year 2014/15, the Council’s carbon
footprint has been steadily decreasing until this year. This is illustrated in the
table below. The baseline year has been set as 2015/16 as per the reporting
guidance, as in 2014/15 only Scope 1 & 2 emissions were calculated. For
greater clarity, the Scope 1 data has been sub-divided down to energy and
transport. The trend over time is shown visually in Graph 1 and by sector for
2021/22 in Graph 2.   
Table 1: Perth & Kinross Council’s Carbon Footprint with updated values
(tCO2e) 
Reporting
Year 
Scope 1
Total 
Scope 1
Energy
Scope 1
Transport
Scope 2  Scope 3  Total
Footprint  
2015/16  9,033 9,033 Not
reported
14,676 14,995 38,705 
2016/17  8,339  8,339 Not
reported
12,661  18,859  39,859 
2017/18  8,593  8,593 Not
reported
9,967  19,153  37,713 
2018/19  10,189  7,573 2,607 5,314 20,488 35,982
2019/20  10,722  8,038 2,684 6823 19,560  37,105
2020/21  10,163 7,830 2,333 5,106 19,337  34,605
2021/22  10,670  8,081 2,589 5,217  20,122  36,008 
Note: In some of the earlier PBCCD submissions, emissions were not included
in the relevant categories and some were erroneously excluded.  The above
table reflects the corrected and updated values.

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4.5  The scopes mentioned in Table 1 above refer to: 
i. Scope 1 emissions are direct emissions from sources owned or
controlled by the Council, e.g., emissions from fleet or oil-fired boilers.
ii. Scope 2 emissions are from the generation of purchased electricity.
iii. Scope 3 emissions are all other indirect emissions which relate to the
Council’s activities, including waste, homeworking, or emissions
associated with electricity which is lost in the Transmission and
Distribution system used for delivering purchased electricity. 
Graph 1: Perth & Kinross Council’s Carbon Footprint (tCO2e) 
Graph 2: Perth & Kinross Council’s Carbon Footprint divided by Sector 
4.6 As 2020/21 was a unique year and, as such, it is not unexpected that the
Council’s total carbon footprint increased in 2021/22. This year-on-year
increase is largely attributed to return to business-as-usual levels of vehicle
use across Council’s fleet and property estate. When comparing the latest
figures to the Council’s emissions to pre-Covid emissions of 2019/20, the
Homeworking (Scope 3) 1%
Energy (Scopes
1,2&3)
38%
Waste (Scope 3)
53%
Transport (Scopes 1&3)
8%
PKC EMISSIONS BY SECTOR 2021/22

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levels are relatively similar.  A slight increase in Scope 1 emissions from
energy has been attributed to the conflicting nature of increased ventilation
and heating. 
4.7 Positively, there is a decreasing trend in Scope 2 emissions when comparing
2021/22 emissions to 2019/20. This is attributed to energy efficiency
improvements, reduced electricity consumption associated with lower building
occupancy and a decreased grid intensity factor. 
4.8  The increase in Scope 3 emissions is primarily associated with increased
collection of ‘Refuse Commercial and Industrial’ to landfill, due to both an
increase in volume collected and also an updated emissions factor from
DEFRA that is significantly higher than the previous value. 
4.9 Overall combined Scope 1,2 and 3 emissions decreased by 3% between
2019/20 and 2021/22. This is less than the identified value of 8% per year
needed to meet decarbonisation targets. 
4.10 With regards to renewable energy, generation, consumption and export of
renewable energy including renewable electricity and heat has increased over
the last few years. This year, the Council is also reporting on renewable heat
generated by ground source heat pumps, an energy technology that has not
been reported previously. 
4.11 In this year’s report, there was a new requirement to set the interim and net
zero emissions and energy targets. The net zero date for the Council has
been set as 2045 to align with the Climate Change Strategy and Action Plan
(Report No. 21/245 refers) of ‘Achieving Net Zero aligned with the Paris
Agreement and the Scottish Government Targets, with the ambition of
achieving them sooner.’ Sector specific targets in relation to energy as
provided in the same report have also been outlined. Following the completion
of priority climate action projects to develop a decarbonisation strategy for the
Council Estate and an EV Fleet transition plan, there will be scope to review
and set more detailed interim targets. 
Table 2: Perth & Kinross Council’s targets
Name of target Target
Baseline
figure
Units of
baseline
Target
completion
year
Net zero target net zero by 2045  43,308  tCO2e 2045/46
Emissions arising
from Council Estate
(non-domestic
properties)
achieve a 75%
emissions reduction
from public sector
buildings by 2030  17,585  tCO2e 2030/31
Energy consumption
reduction target for
non-domestic Perth
and Kinross Council
portfolio
3% annual reduction
for 2022/23  57,939,867  kWh 2022/23
Remove oil as fuel for
heating and hot water
in PKC estate
all sites with oil as
heat to be removed
by 2030  2,923,457  kWh 2030/31

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4.12 The second new requirement was to include ‘where applicable, targets for
reducing indirect emissions of greenhouse gases’.  This is covered at a high
level by the Council’s 2045 net zero commitment. In order to set a more
focused target, it is necessary to have a comprehensive baseline. To date, the
Council has been measuring and reporting on the indirect (Scope 3)
emissions for the fields requested by the PBCCD reporting template, but it is
recognised that there are several important Scope 3 emissions categories not
included in the report template which the Council should be considering when
reviewing a Scope 3 target. These include the emissions associated with staff
travel, purchased goods and services, and Council investments and pensions.
There is need to develop a robust Scope 3 reporting methodology for the
Council and it is proposed that such methodology should be developed by
November 2023. 
4.13 Our understanding of how to calculate Scope, 1, 2 and 3 emissions needs to
improve despite its complexity and ever changing criteria, as it provides an
evidence-based platform to inform decisions and monitor performance. 
5. CONCLUSION   
5.1  Perth & Kinross Council’s carbon footprint in 2021/22 has increased in
comparison to the previous reporting year. This is mainly attributed to the
comparison with 2020/21 where a significant drop in emissions was identified. 
This was as a result of the Covid-19 pandemic and its impact on the energy
and transport sectors. 
5.2  The latest comparable reporting year without the impacts of covid-19 was
2019/20 and, when comparing figures, a decrease in emissions is noticed.
However, the emissions reductions trend when comparing 2021/22 to 2019/20
is not sufficient to meet Perth & Kinross Council’s own climate targets as well
as statutory targets. (Report No. 21/245 refers). 
5.3 Public Bodies Climate Change Duty Reporting on climate action and carbon
emissions is key for the Council to understand how much progress is being
made.  It also allows us to benchmark our performance with other public
sector bodies. Our understanding of how to calculate Scope, 1, 2 and 3
emissions needs to improve despite its complexity and ever changing criteria. 
5.4 Working towards achieving the actions as outlined in the Action Plan must
remain a key priority for Perth & Kinross Council.  This is in order to
accelerate the decrease in emissions trends and comply with the net zero and
interim targets as set out in the legislation. 
Author
Name  Designation Contact Details
Eirini Kourtesi  Climate Change and Sustainable
Development Officer 
(01738) 475000
ComCommitteeReports@pkc.gov.uk 
Divindy Grant Climate Change and Sustainable
Development Team Leader

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Approved 
Name Designation Date
Barbara Renton  Executive Director
(Communities)
8 November 2022 
APPENDICES 
• Appendix A – PKC PBCCD 2022 - Draft

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ANNEX 
1. IMPLICATIONS, ASSESSMENTS, CONSULTATION AND COMMUNICATION 
Strategic Implications Yes / None
Community Plan / Single Outcome Agreement  Y
Corporate Plan  Y
Resource Implications  
Financial  N
Workforce N
Asset Management (land, property, IST) N
Assessments  
Equality Impact Assessment N
Strategic Environmental Assessment N
Sustainability (community, economic, environmental) Y
Legal and Governance  Y
Risk N
Consultation 
Internal  Y
External  N
Communication 
Communications Plan  N 
1. Strategic Implications  
Community Plan/Single Outcome Agreement 
1.1 The activities detailed in the report supports the delivery of Perth and Kinross
Community Plan/Single Outcome Agreement in terms of the following
priorities: 
(i) Giving every child the best start in life; 
(ii) Developing educated, responsible, and informed citizens; 
(iii) Promoting a prosperous, inclusive, and sustainable economy; 
(iv) Supporting people to lead independent, healthy and active lives; and 
(v) Creating a safe and sustainable place for future generations. 
1.2 This report relates to (v) Creating a safe and sustainable place for future
generations. 
Corporate Plan 
1.3 The activities detailed in the report supports the achievement of the Council’s
Corporate Plan Priorities: 
(i) Giving every child the best start in life; 
(ii) Developing educated, responsible, and informed citizens; 
(iii) Promoting a prosperous, inclusive, and sustainable economy; 
(iv) Supporting people to lead independent, healthy and active lives; and 
(v) Creating a safe and sustainable place for future generations.

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1.4  This report relates to (v) Creating a safe and sustainable place for future
generations. 
2. Resource Implications 
Financial 
2.1 There are no financial implications arising from the recommendations in the
report. 
Workforce 
2.2 There are no workforce implications arising from the recommendations in the
report. 
Asset Management (land, property, IT) 
2.3 There are no asset management implications arising from the
recommendations in the report. 
3. Assessments 
Equality Impact Assessment 
3.1 Under the Equality Act 2010, the Council is required to eliminate
discrimination, advance equality of opportunity, and foster good relations
between equality groups. Carrying out Equality Impact Assessments for plans
and policies allows the Council to demonstrate that it is meeting these duties. 
3.2 The information contained within this report has been considered under the 
Corporate Equalities Impact Assessment Process (EqIA) and has been
assessed as not relevant for the purposes of EqIA. 
Strategic Environmental Assessment 
3.3 The Environmental Assessment (Scotland) Act 2005 places a duty on the
Council to identify and assess the environmental consequences of its
proposals. 
3.4 The proposals have been considered under the Act and no action is required
as the Act does not apply to the matters presented in this report. This is
because the Committee are requested to note the contents of the report only
and the Committee are not being requested to approve, adopt or agree to an
action or to set the framework for future decisions. 
Sustainability 
3.5 Under the provisions of the Local Government in Scotland Act 2003 the
Council has to discharge its duties in a way which contributes to the
achievement of sustainable development. Under the Climate Change

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(Scotland) Act 2009 the Council also has a duty relating to climate change
and, in exercising its functions must act: 
• in the way best calculated to delivery of the Act’s emissions reduction
targets;
• in the way best calculated to deliver any statutory adaptation
programmes; and
• in a way that it considers most sustainable. 
3.6 The information contained within this report has been considered against the
Council’s Principles for Sustainable Development and the report aims to
ensure compliance with the reporting requirements under the Acts. 
Legal and Governance 
3.7 The Head of Legal and Governance has been consulted. 
4. Consultation 
Internal 
4.1 There has been no other internal consultation. 
2. BACKGROUND PAPERS 
2.1 No background papers, as defined by Section 50D of the Local Government
(Scotland) Act 1973 (other than any containing confidential or exempt
information) were relied on to a material extent in preparing the above report.