SCHEDULE 7Hospitals and small emitters

PART 4Emissions targets

Emissions targets for 2026-2030 allocation periodI117

1

This paragraph applies for the purpose of calculating an installation's emissions targets for the scheme years in the 2026-2030 allocation period under—

a

paragraph 11(1)(f)(ii) and (iv);

b

paragraph 21.

2

Where a regulated activity begins to be carried out at the installation before 2024, the installation's emissions target for a scheme year is the installation's relevant emissions multiplied by the reduction factor for the scheme year.

3

For the purpose of sub-paragraph (2), the relevant emissions of an installation are—

a

where a regulated activity begins to be carried out at the installation before 2021, the sum of the installation's reportable emissions in 2021, 2022 and 2023 divided by 3;

b

where a regulated activity begins to be carried out at the installation in 2021, the sum of the installation's reportable emissions in 2022 and 2023 divided by 2;

c

where a regulated activity begins to be carried out at the installation in 2022, the installation's reportable emissions in 2023;

d

where a regulated activity begins to be carried out at the installation in 2023, the installation's reportable emissions in 2024.

4

Where a regulated activity begins to be carried out at the installation in 2024, the installation's emissions target—

a

for the 2026 scheme year is the 2026 estimate multiplied by the reduction factor for the 2026 scheme year;

b

for every other scheme year (the “relevant scheme year”) in the 2026-2030 allocation period is the installation's reportable emissions in the 2025 scheme year multiplied by the reduction factor for the relevant scheme year.

5

Where a regulated activity begins to be carried out at the installation in the period beginning on 1st January 2025 and ending on 31st October 2025, the installation's emissions target—

a

for the 2026 scheme year is the 2026 estimate multiplied by the reduction factor for the 2026 scheme year;

b

for the 2027 scheme year is the 2026 estimate multiplied by the reduction factor for the 2027 scheme year;

c

for every other scheme year (the “relevant scheme year”) in the 2026-2030 allocation period is the installation's reportable emissions in the 2026 scheme year multiplied by the reduction factor for the relevant scheme year.

6

In sub-paragraphs (4) and (5), “2026 estimate” means the estimate of the installation's reportable emissions in the 2026 scheme year provided under—

a

in the case of a hospital-qualifying installation, paragraph 6(3)(b);

b

in any other case, paragraph 6(6).

7

For the purpose of this paragraph, the reduction factor for a scheme year set out in column 1 of table E is the value set out in the corresponding entry in column 2.

Table E

Column 1

Column 2

Scheme year

Reduction factor

2026

0.8882

2027

0.8602

2028

0.8322

2029

0.8043

2030

0.7763

8

In this paragraph, a reference to reportable emissions is a reference to reportable emissions—

a

verified F1as satisfactory in accordance with the Verification Regulation 2018; F2...

F3aa

determined under article 45; or

b

where relevant, set out in an emissions report accompanied by the declaration referred to in paragraph 11(2)(b)(ii).

9

This paragraph is subject to paragraph 14.