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.