Paragraph 15 Surrender of allowances by maritime operatorsF1
A person who is a maritime operator in relation to a scheme year must surrender an amount of allowances equal to—
50% of its maritime emissions arising in that scheme year (expressed in tonnes of carbon dioxide equivalent) from voyages—
starting at a port of call in Northern Ireland and ending at a port of call in Great Britain;
starting at a port of call in Great Britain and ending at a port of call in Northern Ireland;
100% of maritime emissions arising in that scheme year (expressed in tonnes of carbon dioxide equivalent) from any other maritime activity.
The obligation to surrender referred to in sub-paragraph (1) must be satisfied—
on or before 30th April 2028 in relation to maritime emissions in the 2026 scheme year;
in relation to maritime emissions in any other scheme year, on or before 30th April in the following year.