# The Carbon Accounting Scheme (Scotland) Regulations 2010, Regulation 4: Carbon units


(1) A carbon unit for the purposes of the Climate Change (Scotland) Act 2009 is a unit of the following kind:—
(a) assigned amount unit;
(b) European Union allowance;
(c) certified emission reduction; and
(d) emission reduction unit.
(2) A carbon unit has a value of 1 tonne of carbon dioxide equivalent.
(3) In this regulation—
“assigned amount unit” means a unit issued—
(a) under Article 7(3) of Decision No 280/2004/EC of the European Parliament and of the Council concerning a mechanism for monitoring Community greenhouse gas emissions and for implementing the Kyoto Protocol; or
(b) by a party to the Kyoto Protocol which is not subject to that Decision;
“European Union allowance” means an assigned amount unit converted into an allowance for the purposes of the EU ETS in accordance with Article 45 of the Registries Regulation;
“certified emission reduction ” means a unit issued under Article 12 of the Kyoto Protocol and the Decisions adopted under the UNFCCC or the Kyoto Protocol; and
“emission reduction unit” means a unit issued under Article 6 of the Kyoto Protocol and the Decisions adopted under the UNFCCC or the Kyoto Protocol.

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Source: https://www.legislation.gov.uk/sdsi/2010/9780111008881/regulation/4 (the official version)
Page: https://openlegislation.uk/draft-carbon-accounting-scheme-scotland-regulations-2010/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.