{
  "url": "https://openlegislation.uk/greenhouse-gas-emissions-trading-scheme-regulations-2012/regulation-87B",
  "json_url": "https://openlegislation.uk/greenhouse-gas-emissions-trading-scheme-regulations-2012/regulation-87B.json",
  "legislation": "uksi/2012/3038",
  "legislation_title": "The Greenhouse Gas Emissions Trading Scheme Regulations 2012",
  "legislation_url": "https://openlegislation.uk/greenhouse-gas-emissions-trading-scheme-regulations-2012",
  "path": "regulation/87B",
  "kind": "regulation",
  "number": "87B",
  "heading": "Unreported emissions arising before 2013",
  "text": "(1) 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.\n(2) This paragraph applies where—\n(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\n(b) P failed to surrender a number of allowances equal to the unreported emissions by 30th April in the year following Y.\n(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.\n(4) Regulation 51(1) above applies to a penalty under paragraph (3) as it applies to a penalty under Part 7.\n(5) In this regulation—\n(a) “allowance” includes—\n(i) where the excess emission penalty would arise under the 2010 Regulations, an aviation allowance; and\n(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;\n(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(c) “excess emissions penalty” means the penalty under regulation 39 of the 2005 Regulations or regulation 38(1)(a) of the 2010 Regulations;\n(d) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(e) “relevant year” means a calendar year prior to 2013;\n(ea) “verified annual reportable emissions” means—\n(i) reportable emissions that are verified pursuant to regulation 10 of the 2005 Regulations or regulation 21 of the 2010 Regulations;\n(ii) reportable emissions that are determined by the regulator under regulation 30 of the 2005 Regulations or regulation 22 of the 2010 Regulations;\n(f) “unreported emissions” means the emissions mentioned in paragraph (1);\n(g) “sterling equivalent” has the meaning given in regulation 54(7) above.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "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))"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "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))"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "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))"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "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))"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2012/3038/regulation/87B",
    "retrieved_at": "2026-10-29T01:11:20.029288+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}