1 Citation and commencement
These Regulations may be cited as the Carbon Accounting Scheme (Scotland) Amendment Regulations 2018 and come into force on 30th March 2018.

2 Amendment of the Carbon Accounting Scheme (Scotland) Regulations 2010
1 The Carbon Accounting Scheme (Scotland) Regulations 2010 are amended in accordance with paragraphs (2) and (3).
S.S.I. 2010/216, as amended by S.I. 2011/1043, S.S.I. 2015/189, S.S.I. 2016/46 and S.S.I. 2017/121.
2 After regulation 8C insert—

“8D 1 The Scottish Ministers must in respect of 2016 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 2018.
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 2016 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 EUETS in the relevant period for 2016 is more or less than the fixed installation cap.
4 If the amount of emissions in respect of Scotland from aviation activities in 2016 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 2016; 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 2016.
5 If the amount of carbon units surrendered in respect of other activities in Scotland as a result of the operation of the EUETS in the relevant period for 2016 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 2016; 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 2016.
6 In this regulation—
“aviation activities” means aviation activities listed in Annex I;
“aviation cap” means 1,365,013 tonnes of carbon dioxide equivalent;
“fixed installation cap” means 13,707,475 tonnes of carbon dioxide equivalent;
“other activities” means activities listed in Annex I other than aviation activities; and
“relevant period” means for 2016, the 16 months preceding 1st May 2017.
The aviation cap is the sum of the domestic aviation cap (443,255 tonnes of carbon dioxide equivalent) and the international aviation cap (921,758 tonnes of carbon dioxide equivalent).”

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3 In regulation 9 (register of transactions), after paragraph (6) insert—

“7 In relation to carbon units to be credited or debited under regulation 8D, the register must contain details of the—
(a) date on which the calculation under regulation 8D(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.”

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ROSEANNA CUNNINGHAM A member of the Scottish Government St Andrew’s House, Edinburgh 6th February 2018