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Regulation 87B Unreported emissions arising before 2013F1F2

(F31)

Where paragraph (2) applies, a person (“P”) is not liable to an excess emissions penalty for a failure to surrender allowances in respect of those reportable emissions in a relevant year (“Y”) that exceed P's verified annual reportable emissions for that year.

(2)

This paragraph applies where—

(a)

the regulator becomes aware that P's reportable emissions in Y exceed P's verified annual reportable emissions in respect of that year; and

(b)

P failed to surrender a number of allowances equal to the unreported emissions by 30th April in the year following Y.

(3)

Where paragraph (2) applies, P is liable to the civil penalty of the sterling equivalent of 20 Euros for each allowance that P failed to surrender by 30th April in the year following Y in respect of the unreported emissions.

(4)

Regulation 51(1) above applies to a penalty under paragraph (3) as it applies to a penalty under Part 7.

(5)

In this regulation—

(a)

“allowance” includes—

(i)

where the excess emission penalty would arise under the 2010 Regulations, an aviation allowance; and

(ii)

within the limits allowed by regulation 27A of the 2005 Regulations or regulation 26 of the 2010 Regulations, a project credit as defined by regulation 27 of the 2010 Regulations;

F4(b)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(c)

“excess emissions penalty” means the penalty under regulation 39 of the 2005 Regulations or regulation 38(1)(a) of the 2010 Regulations;

F5(d)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(e)

“relevant year” means a calendar year prior to 2013;

(F6ea)

“verified annual reportable emissions” means—

(i)

reportable emissions that are verified pursuant to regulation 10 of the 2005 Regulations or regulation 21 of the 2010 Regulations;

(ii)

reportable emissions that are determined by the regulator under regulation 30 of the 2005 Regulations or regulation 22 of the 2010 Regulations;

(f)

“unreported emissions” means the emissions mentioned in paragraph (1);

(g)

“sterling equivalent” has the meaning given in regulation 54(7) above.

Annotations

Textual amendments

F1

Regulations revoked in so far as they continue to apply in relation to the UK Registry (1.5.2021) by The Greenhouse Gas Emissions (Kyoto Protocol Registry) Regulations 2021 (S.I. 2021/511), regs. 1, 12

F2

Reg. 87B inserted (31.1.2014) by The Greenhouse Gas Emissions Trading Scheme and National Emissions Inventory (Amendment) Regulations 2013 (S.I. 2013/3135), regs. 1, 4(5)

F3

Reg. 87B(1)(2) substituted (21.11.2019) by The Greenhouse Gas Emissions Trading Scheme (Amendment) (No. 3) Regulations 2019 (S.I. 2019/1440), regs. 1(2), 26(2) (as amended by S.I. 2020/18, regs. 1, 11(4) and S.I. 2020/1369, regs. 1(2), 44(a))

F4

Reg. 87B(5)(b) omitted (21.11.2019) by virtue of The Greenhouse Gas Emissions Trading Scheme (Amendment) (No. 3) Regulations 2019 (S.I. 2019/1440), regs. 1(2), 26(3)(a) (as amended by S.I. 2020/18, regs. 1, 11(4) and S.I. 2020/1369, regs. 1(2), 44(a))

F5

Reg. 87B(5)(d) omitted (21.11.2019) by virtue of The Greenhouse Gas Emissions Trading Scheme (Amendment) (No. 3) Regulations 2019 (S.I. 2019/1440), regs. 1(2), 26(3)(b) (as amended by S.I. 2020/18, regs. 1, 11(4) and S.I. 2020/1369, regs. 1(2), 44(a))

F6

Reg. 87B(5)(ea) inserted (21.11.2019) by The Greenhouse Gas Emissions Trading Scheme (Amendment) (No. 3) Regulations 2019 (S.I. 2019/1440), regs. 1(2), 26(3)(c) (as amended by S.I. 2020/18, regs. 1, 11(4) and S.I. 2020/1369, regs. 1(2), 44(a))