CaSH-STRaPPED Scottish universities are facing an unexpected bill of up to ?20 million after the introduction of a new tax to cut carbon emissions.  Research shows higher education institutions north of the Border will face the estimated charges between 2012 and 2016 under the UK-wide Carbon Reduction Commitment Energy Efficiency Scheme.  Businesses that use large amounts of energy will have to pay a sum of money to the Government depending on the amount of carbon they generate. The sum reduces as their energy efficiency improves.  Previously, the intention was to return some of the money to businesses involved, but the Westminster Government has now decided to keep all the funding to reinvest in low-carbon technologies.  although universities have publicly supported efforts to reduce carbon emissions , privately they will be concerned about the scale of the payouts.  The tax comes at a difficult time for higher education in Scotland with universities facing reductions in their teaching budget of nearly 11% for 2010/11. That means funding for universities will fall by ?69m, from ?678m to ?609m.  What makes the situation more acute is the fact tuition fee rises in England will take effect from 2012/13, giving universities there another stream of income to offset reductions in public spending.  Kevin Houston, a partner in Carbon Masters   a UK company that advises businesses on ways they can reduce carbon use   said the university sector would be hit hard. He has compiled a table of Scottish universities showing how their energy costs are likely to increase in the future, alongside carbon tax.  He s