"While we welcome the areas where progress to meet targets has been made, we share the concerns that the UK CCC latest report flags up of 'considerable uncertainty' in the Scottish government's draft climate plan and the need to increase the rate of policy implementation if we are to deliver our climate targets, " Mr Ballantine said.

BBC: The coal fuelled Ferrybridge power station

The draft plan would make the tax system more efficient while boosting revenue by lowering the top income tax rate to as low as 23%, from 35% now (and 39.6% if George Bush's tax cuts expire) while shrinking many tax credits and exemptions, such as for mortgage interest.

ECONOMIST: The president's deficit commission