# The Greenhouse Gas Emissions Trading Scheme Regulations 2012, Regulation 87B: Unreported emissions arising before 2013


(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.
(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;
(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(c) “excess emissions penalty” means the penalty under regulation 39 of the 2005 Regulations or regulation 38(1)(a) of the 2010 Regulations;
(d) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(e) “relevant year” means a calendar year prior to 2013;
(ea) “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.

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Source: https://www.legislation.gov.uk/uksi/2012/3038/regulation/87B (the official version)
Page: https://openlegislation.uk/greenhouse-gas-emissions-trading-scheme-regulations-2012/regulation-87B
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.