PART 14Civil penalties

Inaccurate footprint reports and annual reports99

1

The penalties in paragraph (3) apply where a participant provides an inaccurate—

a

footprint report contrary to article 39; or

b

annual report contrary to article 47.

2

In paragraph (1), “inaccurate” means where any of the supplies or emissions reported differ by more than 5% from the supplies or emissions which should have been reported, ignoring any estimation adjustment under paragraph 26 or 27 of section 6 of Schedule 1.

3

The penalties are—

a

a financial penalty of £40 per tCO2 of so much of those supplies or emissions which were inaccurately reported; and

b

publication.

4

Where the provision of an inaccurate footprint report causes a participant to provide an inaccurate annual report, a penalty must be imposed only in respect of the former.