Article 3U.K.Obligation to prepare and maintain LULUCF accounts
1.For each accounting period specified in Annex I, Member States shall prepare and maintain accounts that accurately reflect all emissions and removals resulting from the activities on their territory falling within the following categories:
(a)afforestation;
(b)reforestation;
(c)deforestation;
(d)forest management.
2.[F1For the accounting period beginning on 1 January 2021 , and thereafter, Member States shall prepare and maintain annual accounts that accurately reflect all emissions and removals resulting from the activities on their territory falling within the following categories:
(a) cropland management;
(b) grazing land management.]
As regards the annual accounts for emissions and removals resulting from cropland management and grazing land management, for the accounting period from 1 January 2013 to 31 December 2020, the following shall apply:
(a)From 2016 to 2018, Member States shall report to the Commission by 15 March each year on the systems in place and being developed to estimate emissions and removals from cropland management and grazing land management. Member States should report on how these systems are in accordance with IPCC methodologies and UNFCCC reporting requirements on greenhouse gas emissions and removals.
(b)Member States shall, prior to 1 January 2022, provide and submit to the Commission by 15 March each year initial, preliminary and non-binding annual estimates of emissions and removals from cropland management and grazing land management using, where appropriate, IPCC methodologies. Member States should use at least the methodology described as Tier 1 as specified in the relevant IPCC guidelines. Member States are encouraged to use these estimates to identify key categories and develop country-specific Tier 2 and Tier 3 key methodologies for the robust and accurate estimation of emissions and removals.
(c)Member States shall, no later than 15 March 2022, submit their final annual estimates for accounting of cropland management and grazing land management.
(d)A Member State may request a derogation in order to delay the deadline referred to in point (c), where the determination of the final estimates for accounting of cropland management and grazing land management cannot reasonably be achieved within the timescale set out in this paragraph for at least one of the following reasons:
the accounting required can only be achieved in phases exceeding the timescale, for reasons of technical feasibility;
completing the accounting within the timescale would be disproportionately expensive.
Member States wishing to benefit from the derogation shall submit a reasoned request to the Commission by 15 January 2021.
Where the Commission considers that the request is justified, it shall grant the derogation for a maximum period of three calendar years from 15 March 2022. It shall otherwise reject the request, explaining the reasons for its decision.
If necessary, the Commission may request additional information to be submitted within a reasonable time period specified.
The request for a derogation shall be deemed to have been granted where the Commission has raised no objections within six months of receiving the Member State’s original request or the additional information requested.
3.For each accounting period specified in Annex I, Member States may also prepare and maintain accounts that accurately reflect emissions and removals resulting from revegetation and wetland drainage and rewetting.
4.The accounts referred to in paragraphs 1, 2 and 3 shall cover emissions and removals of the following greenhouse gases:
(a)carbon dioxide (CO2);
(b)methane (CH4);
(c)nitrous oxide (N2O).
5.Member States shall include in their accounts a particular activity referred to in paragraphs 1, 2 and 3, where accounts have been prepared and maintained in accordance with this Decision, as of the onset of the activity or from 1 January 2013, whichever is the later.
Textual Amendments
F1 Deleted by Regulation (EU) 2018/841 of the European Parliament and of the Council of 30 May 2018 on the inclusion of greenhouse gas emissions and removals from land use, land use change and forestry in the 2030 climate and energy framework, and amending Regulation (EU) No 525/2013 and Decision No 529/2013/EU (Text with EEA relevance).