Amendment of the Carbon Accounting Scheme (Scotland) Regulations 20102

1

The Carbon Accounting Scheme (Scotland) Regulations 20104 are amended in accordance with paragraphs (2) to (5).

2

In regulation 4(3) (carbon units), for the definition of “European Union allowance” substitute—

  • “European Union allowance” means an allowance for the purposes of the EU ETS;

3

In regulation 8B(4) omit “the relevant period for”.

4

After regulation 8B insert—

8C

1

The Scottish Ministers must in respect of 2015 calculate whether an amount of carbon units is to be credited to or debited from the net Scottish emissions account as a result of the operation of the EU ETS.

2

The calculation must be performed by 30th June 2017.

3

The Scottish Ministers, when carrying out the calculation, must determine—

a

whether the amount of emissions in respect of Scotland from aviation activities in 2015 is more or less than the aviation cap; and

b

whether the amount of carbon units surrendered in respect of other activities in Scotland as a result of the operation of the EU ETS in the relevant period for 2015 is more or less than the fixed installation cap.

4

If the amount of emissions in respect of Scotland from aviation activities in 2015 is—

a

more than the aviation cap, an amount of carbon units equal to the excess must be credited to the net Scottish emissions account for 2015; or

b

less than the aviation cap, an amount of carbon units equal to the shortfall must be debited from the net Scottish emissions account for 2015.

5

If the amount of carbon units surrendered in respect of other activities in Scotland as a result of the operation of the EU ETS in the relevant period for 2015 is—

a

more than the fixed installation cap, an amount of carbon units equal to the excess must be credited to the net Scottish emissions account for 2015; or

b

less than the fixed installation cap, an amount of carbon units equal to the shortfall must be debited from the net Scottish emissions account for 2015.

6

In this regulation—

  • “aviation activities” means aviation activities listed in Annex I;

  • “aviation cap” means 1,365,013 tonnes of carbon dioxide equivalent5;

  • “fixed installation cap” means 13,029,411 tonnes of carbon dioxide equivalent;

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

  • “relevant period” means for 2015, the 16 months preceding 1st May 2016.

5

In regulation 9 (register of transactions), after paragraph (5) insert—

6

In relation to carbon units to be credited or debited under regulation 8C, the register must contain details of the—

a

date on which the calculation under regulation 8C(1) was performed;

b

date of surrender;

c

figures used in that calculation; and

d

amount of units credited to or debited from the net Scottish emissions account.