No - we do not expect anyone to be including a budget line on offsetting/insetting. Please read our Scottish Government-led approach on offsetting/insetting in this document: Creative Scotland’s Approach to Offsetting and Insetting
This approach confirms the need to prioritise mitigation and adaptation work ahead of offsetting/insetting:
"At Creative Scotland, our funding criteria for the environmental sustainability strategic priority outlines our expectation for funding applicants to prioritise a) emissions reduction work (mitigation) and b) adaptation, i.e. think about resilience and to act in response to the impact of climate risks on your building, organisations, and practice."