PART 7Enforcement
CHAPTER 2Civil penalties
Ultra-small emitters: reportable emissions exceeding maximum amount59.
(1)
Subject to paragraph (3), where an installation’s reportable emissions in a scheme year for which the installation is an ultra-small emitter exceed the maximum amount, the operator of the installation is liable to a civil penalty.
(2)
The civil penalty is (RE – maximum amount) x CP, where—
RE is the installation’s reportable emissions in the scheme year;
CP is the carbon price for the scheme year.
(3)
A civil penalty under this article may be imposed only in respect of—
(a)
the first scheme year in an allocation period in which the installation’s reportable emissions exceed the maximum amount; and
(b)
if the following scheme year is in the same allocation period, that scheme year.
(4)
In this article, “maximum amount” has the meaning given in paragraph 1 of Schedule 8.