Section 10(2)

The matters to be taken into account are— scientific knowledge about climate change; technology relevant to climate change; economic circumstances, and in particular the likely impact of the decision on the economy and the competitiveness of particular sectors of the economy; fiscal circumstances, and in particular the likely impact of the decision on taxation, public spending and public borrowing; social circumstances, and in particular the likely impact of the decision on fuel poverty; energy policy, and in particular the likely impact of the decision on energy supplies and the carbon and energy intensity of the economy; differences in circumstances between England, Wales, Scotland and Northern Ireland; circumstances at European and international level; the estimated amount of reportable emissions from international aviation and international shipping for the budgetary period or periods in question.

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Source: legislation.gov.uk · retrieved 2026-07-30