Carbon Accounting Scheme (Scotland) Amendment Regulations 2019 (S.S.I. No. 121 of 2019)

(a) whether the amount of emissions in respect of Scotland from aviation activities in 2017 is more or less than the aviation cap, and

(b) whether the amount of carbon units surrendered in respect of other activities in Scotland as a result of the operation of the EU ETS in the relevant period for 2017 is more or less than the fixed installation cap. (4) If the amount of emissions in respect of Scotland from aviation activities in 2017 is— (a) more than the aviation cap, an amount of carbon units equal to the excess must be credited to the net Scottish emissions account for 2017, or (b) less than the aviation cap, an amount of carbon units equal to the shortfall must be debited from the net Scottish emissions account for 2017. (a) 2009 asp 12. (b) S.S.I. 2010/216, as amended by S.I. 2011/1043, S.S.I. 2015/189, S.S.I. 2016/46, S.S.I. 2017/121 and S.S.I. 2018/40. (5) If the amount of carbon units surrendered in respect of other activities in Scotland as a result of the operation of the EU ETS in the relevant period for 2017 is— (a) more than the fixed installation cap, an amount of carbon units equal to the excess must be credited to the net Scottish emissions account for 2017, or (b) less than the fixed installation cap, an amount of carbon units equal to the shortfall must be debited from the net Scottish emissions account for 2017. (6) In this regulation— “aviation activities” means aviation activities listed in Annex I, “aviation cap” means 1,365,013 tonnes of carbon dioxide equivalent(a), “fixed installation cap” means 15,642,605 tonnes of carbon dioxide equivalent, “other activities” means activities listed in Annex I other than aviation activities, and “relevant period” means for 2017, the 16 months preceding 1 May 2018.”. (3) In regulation 9 (register of transactions), after paragraph (7) insert— “(8) In relation to carbon units to be credited or debited under regulation 8E, the register must contain details of the— (a) date on which the calculation under regulation 8E(1) was performed, (b) date of surrender,

(c) figures used in that calculation, and

(d) amount of units credited to or debited from the net Scottish emissions account.”. R CUNNINGHAM A member of the Scottish Government St Andrew’s House, Edinburgh 27th March 2019 (a) The aviation cap is the sum of the domestic aviation cap (443,255 tonnes of carbon dioxide equivalent) and the international aviation cap (921,758 tonnes of carbon dioxide equivalent). 2 EXPLANATORY NOTE (This note is not part of the Regulations) These Regulations amend the Carbon Accounting Scheme (Scotland) Regulations 2010 (“the 2010 Regulations”). The 2010 Regulations make provision about carbon units and carbon accounting for the purposes of Part 1 of the Climate Change (Scotland) Act 2009 (“the 2009 Act”). Regulation 2(2) inserts a provision into the 2010 Regulations to provide a method for determining whether an amount of carbon units is to be credited to or debited from the net Scottish emissions account for 2017. The “net Scottish emissions account” has the meaning given by section 13 of the 2009 Act. Regulation 2(3) inserts a provision into the 2010 Regulations to set out the information to be included for 2017 in the register of transactions maintained by the Scottish Ministers. No business and regulatory impact assessment has been prepared for these Regulations as no impact upon business, charities or voluntary bodies is foreseen. © Crown copyright 2019 Printed and published in the UK by The Stationery Office Limited under the authority and superintendence of Jeff James, the Queen’s Printer for Scotland. 3 £4.90 S201903281000 04/2019 19585 http://www.legislation.gov.uk/id/ssi/2019/121