[F18A.(1) The Scottish Ministers shall in respect of 2013 calculate whether any carbon unit is to be credited to or debited from the net Scottish emissions account as a result of the operation of the EU ETS.S

(2) The calculation under this regulation must be performed by 30th June 2015.

(3) The Scottish Ministers, when carrying out the calculation mentioned in paragraph (1), must determine—

(a)for aviation activities, whether the amount of emissions in respect of Scotland from aviation activities in the relevant period for 2013 is more or less than the aviation cap; and

(b)for other activities, whether the amount of carbon units surrendered in respect of Scotland as a result of the operation of the EUETS in the relevant period for 2013 is more or less than the fixed installation cap.

(4) Where the figure for emissions from aviation activities in respect of Scotland in the 2013 national inventory is—

(a)more than the aviation cap, an amount of carbon units equal to the excess is to be credited to the net Scottish emissions account for 2013; or

(b)less than the aviation cap, an amount of carbon units equal to the shortfall is to be debited from the net Scottish emissions account for 2013.

(5) Where the amount of carbon units surrendered in 2013 in respect of other activities is—

(a)more than the fixed installation cap for 2013, an amount of carbon units equal to the excess is to be credited to the net Scottish emissions account for 2013; or

(b)less than the fixed installation cap for 2013, an amount of carbon units equal to the shortfall is to be debited from the net Scottish emissions account for 2013.

(6) In this regulation—

“2013 national inventory” means the “2013 UK Greenhouse Gas Emissions, Final Figures” as published by the Department of Energy and Climate Change on 3rd February 2015;

“Annex I” means Annex I of Directive 2003/87 of the European Parliament and of the Council of 13th October 2003 establishing a scheme for greenhouse gas emission allowance trading within the Community and amending Council Directive 96/61/EC;

“aviation activity” means an aviation activity listed in Annex I;

“aviation cap” means the sum of the domestic aviation cap plus the international aviation cap;

“domestic aviation cap” means 443,255;

“fixed installation cap” means 16,325,296;

“international aviation cap” means 921,758;

“other activities” means activities listed in Annex I other than aviation activity; and

“relevant period” means for 2013, the 16 months preceding 1st May 2014.]