1. For the reasons behind the adoption of this approach please see Section 1.5 of the 2010-11 assessment ( http://www.gov.scot/Publications/2009/09/17102339/0).
2. See Annex B for a fuller discussion of this issue.
3. Non-cash items are excluded from the assessment where they do not lead to extra demand for goods and services. Because these items are excluded, the Draft Budget total shown here is lower than that in the Draft Budget itself, and lower than in Table 1.
4. This methodology excludes impacts upon carbon dioxide from affecting soils – e.g. ploughing, planting, woodland sequestration. The carbon footprint for the Rural Affairs, Food & Environment portfolio does not include the emissions relating to spending financed by EU funds because the Draft Budget only shows net expenditure i.e. expenditure that is not funded through sources of income like EU funds.
5. This assessment does not take into account the impact of the EU Emissions Trading Scheme ( EU ETS).