Biofuels, Bioliquids and Biomass Fuels (Sustainability Criteria) Regulations, 2021 (L.N. 505 of 2021)

1. (1) The title of these regulations is the Biofuels, Bioliquids Citation and scope. and Biomass Fuels (Sustainability Criteria) Regulations, 2021. (2) These regulations give effect to Articles 29, 30 and 31 of Directive (EU) 2018/2001 of the European Parliament and of the Council of 11 December 2018 on the promotion of the use of energy from renewable sources (recast).

2. (1) Unless otherwise required under these regulations, Interpretation. the definitions prescribed under the Regulator for Energy and Water Cap. 545. Services Act, and the Promotion of Energy from Renewable Sources L.N. 503 of 2021. Regulations, 2021 shall apply. (2) For the purposes of these regulations and unless the context otherwise requires: "Act" means the Regulator for Energy and Water Services Act; Cap. 545. "actual value" means the greenhouse gas emissions saving for some or all of the steps of a specific biofuel, bioliquid or biomass fuel production process, calculated in accordance with the methodology laid down in Part C of the First Schedule or Part B of the Second Schedule; "agricultural, aquaculture, fisheries and forestry residues" means residues that are directly generated by agriculture, aquaculture, fisheries and forestry and that do not include residues from related industries or processing; "agricultural biomass" means biomass produced from agriculture; Verżjoni Elettronika B 4372 "biowaste" means biodegradable garden and park waste, food and kitchen waste from households, restaurants, caterers and retail premises and comparable waste from food processing plants; "default value" means a value derived from a typical value by the application of pre-determined factors and that may in circumstances specified in these regulations, be used in place of an actual value; "Directive" means Directive (EU) 2018/2001 of the European Parliament and of the Council of 11 December 2018 on the promotion of the use of energy from renewable sources (recast); "energy" means all forms of available energy, including electricity, heating, cooling, liquefied petroleum gas, any fuel for heating and cooling, coal and transport fuels; "energy content" means the lower calorific value of fuel; "energy consumer" means a natural or legal person who consumes or purchases energy for own use and not for wholesale or retail purposes; "energy supplier" means an authorised supplier wholesaling or retailing energy or products thereof; "forest biomass" means biomass produced from forestry; "forest regeneration" means the re-establishment of a forest stand by natural or artificial means following the removal of the previous stand by felling or as a result of natural causes, including fire or storm; "Minister" means the minister responsible for energy; "Regulator" means the Regulator for Energy and Water Services as established by article 3 of the Act; "sourcing area" means the geographically defined area from which the forest biomass feedstock is sourced, from which reliable and independent information is available and where conditions are sufficiently homogeneous to evaluate the risk of the sustainability and legality characteristics of the forest biomass; "typical value" means an estimate of the greenhouse gas emissions and greenhouse gas emissions savings saving for a particular biofuel, bioliquid or biomass fuel production pathway which is representative of the Union consumption. Verżjoni Elettronika B 4373

3. (1) Energy from biofuels, bioliquids and biomass fuels Sustainability shall be taken into account for the purposes referred to in paragraphs and greenhouse gas emissions (a), (b) and (c) of this sub-regulation only if they fulfil the savings criteria for biofuels, sustainability and the greenhouse gas emissions saving criteria laid bioliquids and biomass. down in sub-regulations (6) to (13): (a) contributing towards the Union target set in Article 3(1) of the Directive and the renewable energy share of Malta as its contribution thereto; (b) measuring compliance with renewable energy obligations; (c) eligibility for financial support for the consumption of biofuels, bioliquids and biomass fuels. (2) Biofuels, bioliquids and biomass fuels which are produced from waste and residues, other than agricultural, aquaculture, fisheries and forestry residues, are required to fulfil only the greenhouse gas emissions saving criteria laid down in sub-regulations (12) and (13) in order to be taken into account for the purposes referred to in paragraphs (a), (b) and (c) of sub-regulation (1): Provided that this sub-regulation shall also apply to waste and residues that are first processed into a product before being further processed into biofuels, bioliquids and biomass fuels. (3) Electricity, heating and cooling produced from municipal solid waste shall not be subject to the greenhouse gas emissions saving criteria laid down in sub-regulations (12) and (13). (4) Biomass fuels shall fulfil the sustainability and greenhouse gas emissions saving criteria laid down in sub-regulations (6) to (13) if used in installations producing electricity, heating and cooling or fuels with a total rated thermal input equal to or exceeding twenty megawatts (20MW) in the case of solid biomass fuels, and with a total rated thermal input equal to or exceeding two megawatts (2MW) in the case of gaseous biomass fuels: Provided that the Minister may require that the sustainability and greenhouse gas emissions saving criteria be applicable to installations with lower total rated thermal input. (5) The sustainability and the greenhouse gas emissions saving criteria laid down in sub-regulations (6) to (13) shall apply irrespective of the geographical origin of the biomass. (6) Biofuels, bioliquids and biomass fuels produced from Verżjoni Elettronika B 4374 waste and residues derived not from forestry but from agricultural land shall not be taken into account for the purposes referred to in paragraphs (a), (b) and (c) of sub-regulation (1) unless either the operators or the national authorities of the country in which they are produced have monitoring or management plans in place in order to address the impacts on soil quality and soil carbon, and the information about how those impacts are monitored and managed is being reported pursuant to Article 30(3) of the Directive. (7) Biofuels, bioliquids and biomass fuels produced from agricultural biomass taken into account for the purposes referred to in paragraphs (a), (b) and (c) of sub-regulation (1) shall not be made from raw material obtained from land with a high biodiversity value, namely land that had one of the following statuses in or after January 2008, whether or not the land continues to have that status: (a) primary forest and other wooded land, namely forest and other wooded land of native species, where there is no clearly visible indication of human activity and the ecological processes are not significantly disturbed; or (b) highly biodiverse forest and other wooded land which is species-rich and not degraded, or has been identified as being highly biodiverse by the relevant competent authority, unless evidence is provided that the production of that raw material did not interfere with those nature protection purposes; or (c) areas designated: (i) by law or by the relevant competent authority for nature protection purposes; or (ii) for the protection of rare, threatened or endangered ecosystems or species recognised by international agreements or included in lists drawn up by intergovernmental organisations or the International Union for the Conservation of Nature, subject to their recognition in accordance with the first sub-paragraph of Article 30(4) of the Directive; unless evidence is provided that the production of that raw material did not interfere with those nature protection purposes; or (d) highly biodiverse grassland spanning more than one Verżjoni Elettronika B 4375 hectare that is: (i) natural, namely grassland that would remain grassland in the absence of human intervention and that maintains the natural species composition and ecological characteristics and processes; or (ii) non-natural, namely grassland that would cease to be grassland in the absence of human intervention and that is species-rich and not degraded and has been identified as being highly biodiverse by the relevant competent authority, unless evidence is provided that the harvesting of the raw material is necessary to preserve its status as highly biodiverse grassland. (8) Biofuels, bioliquids and biomass fuels produced from agricultural biomass taken into account for the purposes referred to in paragraphs (a), (b) and (c) of sub-regulation (1) shall not be made from raw material obtained from land with high-carbon stock, namely land that had one of the following statuses in January 2008 and no longer has that status: (a) wetlands, namely land that is covered with or saturated by water permanently or for a significant part of the year;or (b) continuously forested areas, namely land spanning more than one hectare with trees higher than five metres and a canopy cover of more than thirty per cent (30%), or trees able to reach those thresholds in situ; or (c) land spanning more than one hectare with trees higher than five (5) metres and a canopy cover of between ten and thirty per cent (10% - 30%), or trees able to reach those thresholds in situ, unless evidence is provided that the carbon stock of the area before and after conversion is such that, when the methodology laid down in Part C of the First Schedule is applied, the conditions laid down in sub-regulations (12) and (13) would be fulfilled: Provided that this sub-regulation shall not apply if, at the time the raw material was obtained, the land had the same status as it had in January 2008. (9) Biofuels, bioliquids and biomass fuels produced from agricultural biomass taken into account for the purposes referred to in paragraphs (a), (b) and (c) of sub-regulation (1) shall not be made from Verżjoni Elettronika B 4376 raw material obtained from land that was peatland in January 2008, unless evidence is provided that the cultivation and harvesting of that raw material does not involve drainage of previously undrained soil. (10) Biofuels, bioliquids and biomass fuels produced from forest biomass taken into account for the purposes referred to in paragraphs (a), (b) and (c) of sub-regulation (1) shall meet the following criteria to minimise the risk of using forest biomass derived from unsustainable production: (a) the country in which forest biomass was harvested has national or sub-national laws applicable in the area of harvest as well as monitoring and enforcement systems in place ensuring: (i) the legality of harvesting operations; (ii) forest regeneration of harvested areas; (iii) that areas designated by international or national law or by the relevant competent authority for nature protection purposes, including in wetlands and peatlands, are protected; (iv) that harvesting is carried out considering maintenance of soil quality and biodiversity with the aim of minimising negative impacts; and (v) that harvesting maintains or improves the long- term production capacity of the forest; and (b) when the evidence referred to in paragraph (a) of this sub-regulation is not available, the biofuels, bioliquids and biomass fuels produced from forest biomass shall be taken into account for the purposes referred to in paragraphs (a), (b) and (c) of sub-regulation (1) if management systems are in place at forest sourcing area level ensuring: (i) the legality of harvesting operations; (ii) forest regeneration of harvested areas; (iii) that areas designated by international or national law or by the relevant competent authority for nature protection purposes, including in wetlands and peatlands, are protected unless evidence is provided that the harvesting of that raw material does not interfere with those nature protection purposes; Verżjoni Elettronika B 4377 (iv) that harvesting is carried out considering the maintenance of soil quality and biodiversity with the aim of minimising negative impacts; and (v) that harvesting maintains or improves the long- term production capacity of the forest. (11) Biofuels, bioliquids and biomass fuels produced from forest biomass taken into account for the purposes referred to in paragraphs (a), (b) and (c) of sub-regulation (1) shall meet the following land-use, land-use change and forestry (LULUCF) criteria: (a) the country or regional economic integration organisation of origin of the forest biomass is a Party to the Paris Agreement and (i) it has submitted a nationally determined contribution (NDC) to the United Nations Framework Convention on Climate Change (UNFCCC), covering emissions and removals from agriculture, forestry and land use which ensures that changes in carbon stock associated with biomass harvest are accounted towards the country's commitment to reduce or limit greenhouse gas emissions as specified in the nationally determined contribution; or (ii) it has national or sub-national laws in place, in accordance with Article 5 of the Paris Agreement, applicable in the area of harvest, to conserve and enhance carbon stocks and sinks, and providing evidence that reported LULUCF-sector emissions do not exceed removals; (b) where the evidence referred to in paragraph (a) of this sub-regulation is not available, the biofuels, bioliquids and biomass fuels produced from forest biomass shall be taken into account for the purposes referred to in paragraphs (a), (b) and (c) of sub-regulation (1) if management systems are in place at forest sourcing area level to ensure that carbon stocks and sinks levels in the forest are maintained, or strengthened over the long term. (12) The greenhouse gas emission savings from the use of biofuels, bioliquids and biomass fuels taken into account for the purposes referred to in sub-regulation (1) shall be: (a) at least fifty per cent (50%) for biofuels, biogas consumed in the transport sector, and bioliquids produced in Verżjoni Elettronika B 4378 installations in operation on or before 5th October 2015; (b) at least sixty per cent (60%) for biofuels, biogas consumed in the transport sector, and bioliquids produced in installations starting operation from 6 October 2015 until 31st December 2020; (c) at least sixty-five per cent (65%) for biofuels, biogas consumed in the transport sector, and bioliquids produced in installations starting operation from 1st January 2021; (d) at least seventy per cent (70%) for electricity, heating and cooling production from biomass fuels used in installations starting operation from 1st January 2021 until 31st December 2025, and eighty per cent (80%) for installations starting operation from 1st January 2026: Provided that an installation shall be considered to be in operation once the physical production of biofuels, biogas consumed in the transport sector and bioliquids, and the physical production of heating and cooling and electricity from biomass fuels has started. (13) The greenhouse gas emission savings from the use of biofuels, biogas consumed in the transport sector, bioliquids and biomass fuels used in installations producing heating, cooling and electricity shall be calculated in accordance with sub-regulation (1) of regulation 5. (14) Electricity from biomass fuels shall be taken into account for the purposes referred to in paragraphs (a), (b) and (c) of sub- regulation (1) only if it meets one or more of the following requirements: (a) it is produced in installations with a total rated thermal input below fifty megawatts (50MW); (b) for installations with a total rated thermal input from fifty to one hundred megawatts (50 to 100MW), it is produced applying high-efficiency cogeneration technology, or, for electricity-only installations, meeting an energy efficiency level associated with the best available techniques (BAT-AEELs) as defined in Commission Implementing Decision (EU) 2017/1442; (c) for installations with a total rated thermal input above one hundred megawatts (100MW), it is produced applying high- efficiency cogeneration technology, or, for electricity-only installations, achieving a net-electrical efficiency of at least Verżjoni Elettronika B 4379 thirty-six per cent (36%); (d) it is produced applying Biomass CO2 Capture and Storage: Provided that for the purposes of paragraphs (a), (b) and (c) of sub-regulation (1), electricity-only-installations shall be taken into account only if they do not use fossil fuels as a main fuel and only if there is no cost-effective potential for the application of high- efficiency cogeneration technology according to the assessment carried out in accordance with the Energy Efficiency Regulations. S.L. 545.33. (15) Sub-regulation (14) shall: (a) apply only to installations starting operation or converted to the use of biomass fuels after 25th December 2021 for the purposes of paragraphs (a) and (b) of sub-regulation (1); (b) be without prejudice to support granted under support schemes in accordance with regulation 4 of the Promotion of Energy from Renewable Sources Regulations, 2021 approved by L.N. 503 of 2021. 25 December 2021 for the purposes of paragraph (c) of sub- regulation (1); (c) not apply to electricity from installations which are the object of a specific notification to the Commission based on the duly substantiated existence of risks for the security of supply of electricity: Provided that the Minister may apply higher energy efficiency requirements to installations with lower rated thermal input. (16) For the purposes referred to in paragraphs (a), (b) and (c) of sub-regulation (1), and without prejudice to regulations 27 and 28 of the Promotion of Energy from Renewable Sources Regulations, 2021, L.N. 503 of 2021. the Regulator shall not refuse to take into account, on other sustainability grounds, biofuels and bioliquids obtained in compliance with this regulation, provided that this sub-regulation shall be without prejudice to public support granted under support schemes approved before 24th December 2018. (17) For the purposes referred to in paragraphs (a), (b) and (c) of sub-regulation (1), the Minister may establish additional sustainability criteria for biomass fuels. Verżjoni Elettronika B 4380 Verification of 4. (1) Where biofuels, bioliquids and biomass fuels, or compliance with the other fuels that are eligible for counting towards the amount of energy sustainability and greenhouse from renewable sources consumed in the transport sector for the gas emissions purposes of calculating the share of renewable energy within the final saving criteria. consumption of energy in the transport sector are to be taken into account for the purposes of calculating the share of renewable energy in heating and cooling and for the purpose of calculating the share of renewable energy in the transport sector, and for the purpose referred to in paragraphs (a), (b) and (c) of sub-regulation (1) of regulation 3, economic operators are required to show that the sustainability and greenhouse gas emissions saving criteria laid down in sub-regulations (6) to (13) of regulation 3 have been fulfilled, and for this purpose economic operators are required to use a mass balance system which: (a) allows consignments of raw material or fuels with differing sustainability and greenhouse gas emissions saving characteristics to be mixed for instance in a container, processing or logistical facility, transmission and distribution infrastructure or site; (b) allows consignments of raw material with differing energy content to be mixed for the purposes of further processing, provided that the size of consignments is adjusted according to their energy content; (c) requires information about the sustainability and greenhouse gas emissions saving characteristics and sizes of the consignments referred to in paragraph (a) to remain assigned to the mixture; and (d) provides for the sum of all consignments withdrawn from the mixture to be described as having the same sustainability characteristics, in the same quantities, as the sum of all consignments added to the mixture and requires that this balance be achieved over an appropriate period of time. (2) The mass balance system referred to in sub-regulation (1) shall ensure that each consignment is counted only once when calculating the gross final consumption of electricity from renewable sources, the gross final consumption of energy from renewable sources in the heating and cooling sector and the final consumption of energy from renewable sources in the transport sector for the purposes of calculating the gross final consumption of energy from renewable sources, and shall include information on whether support has been provided for the production of that consignment, and if so, on the type of support scheme. Verżjoni Elettronika B 4381 (3) Where a consignment is processed, information on the sustainability and greenhouse gas emissions saving characteristics of the consignment shall be adjusted and assigned to the output in accordance with the following rules: (a) when the processing of a consignment of raw material yields only one output that is intended for the production of biofuels, bioliquids or biomass fuels, renewable liquid and gaseous transport fuels of non-biological origin, or recycled carbon fuels, the size of the consignment and the related quantities of sustainability and greenhouse gas emissions saving characteristics shall be adjusted applying a conversion factor representing the ratio between the mass of the output that is intended for such production and the mass of the raw material entering the process; (b) when the processing of a consignment of raw material yields more than one output that is intended for the production of biofuels, bioliquids or biomass fuels, renewable liquid and gaseous transport fuels of non-biological origin, or recycled carbon fuels, for each output a separate conversion factor shall be applied and a separate mass balance shall be used. (4) Economic operators shall submit reliable information to the Regulator regarding the compliance with the greenhouse gas emissions savings thresholds from the use of renewable liquid and gaseous transport fuels of non-biological origin of at least seventy per cent (70%) from the 1st of January 2021 and with the sustainability and greenhouse gas emissions saving criteria laid down in sub-regulations (6) to (13) of regulation 3, and said economic operators shall make available to the Regulator when so requested, and to any competent authority within any relevant Member State, as the case may be, upon request, the data that were used to develop the information. (5) Economic operators shall arrange for an adequate standard of independent auditing of the information submitted, and shall provide to the Regulator evidence that this has been done. In order to comply with paragraph (a) of sub-regulation (10) of regulation 3, and paragraph (a) of sub-regulation (11) of regulation 3, the first or second party auditing may be used up to the first gathering point of the forest biomass. (6) The auditing referred to in sub-regulation (5) shall verify that the systems used by economic operators are accurate, reliable and protected against fraud, including verification ensuring that materials are not intentionally modified or discarded so that the consignment or part thereof could become a waste or residue. It shall evaluate the Verżjoni Elettronika B 4382 frequency and methodology of sampling and the robustness of the data. (7) The auditing referred to in sub-regulation (5) is to be complied with as follows: (a) Economic operators who are producers of biofuels, bioliquids or biomass fuels, renewable liquid and gaseous transport fuels of non-biological origin, or recycled carbon fuels shall ensure that auditing and verification is to be compiled: (i) under voluntary national or international schemes approved by the Commission; or (ii) under national schemes which the Minister may choose to set up pursuant to sub- regulation (10); and (b) Economic operators importing biofuels, bioliquids or biomass fuels, renewable liquid and gaseous transport fuels of non-biological origin, or recycled carbon fuels shall ensure that such auditing and verification is to be compiled: (i) under voluntary national or international schemes approved by the Commission; or (ii) under national schemes approved by Member States of the European Union which comply with the sustainability criteria contained in the Directive. (8) The obligations laid down in sub-regulations (4) to (7) shall apply regardless of whether the biofuels, bioliquids, biomass fuels, renewable liquid and gaseous transport fuels of non-biological origin, or recycled carbon fuels are produced within the Union or are imported. Information about the geographic origin and feedstock type of biofuels, bioliquids and biomass fuels per fuel supplier shall be made available to consumers on the websites of operators, suppliers or the relevant competent authorities and shall be updated on an annual basis. (9) The Regulator shall submit to the Minister, in aggregated form, the information referred to in sub-regulation (4), and such information shall be published in summary form preserving the confidentiality of commercially sensitive information. The Minister shall submit to the Commission, in aggregated form, the information referred to in sub-regulation (4). (10) The Minister may set up national schemes where compliance with the following is verified, through the involvement of Verżjoni Elettronika B 4383 competent national authorities, throughout the entire chain of custody: (a) the sustainability and greenhouse gas emissions saving criteria laid down in sub-regulations (6) to (13) of regulation 3; and (b) the greenhouse gas emissions savings thresholds for renewable liquid and gaseous transport fuels of non-biological origin and recycled carbon fuels of at least seventy per cent (70%) from the 1st of January 2021: Provided that the Minister may furthermore notify such national schemes to the Commission. (11) Where an economic operator provides evidence or data obtained in accordance with a voluntary, national or international scheme that has been the subject of a decision of the Commission, to the extent covered by that decision, the Regulator shall not require the supplier to provide further evidence of compliance with the sustainability and greenhouse gas emissions saving criteria laid down in sub-regulations (6) to (13) of regulation 3.

5. (1) For the purposes of sub-regulations (12) and (13) of Calculation of regulation 3, the greenhouse gas emissions saving from the use of the greenhouse gas impact of biofuel, bioliquids and biomass fuels shall be calculated in one of the biofuels, bioliquids and following ways: biomass fuels. (a) where a default value for greenhouse gas emissions saving for the production pathway is laid down in Part A or B of the First Schedule for biofuels and bioliquids and in Part A of the Second Schedule for biomass fuels where the el value for those biofuels or bioliquids calculated in accordance with item 7 of Part C of the First Schedule and for those biomass fuels calculated in accordance with item 7 of Part B of the Second Schedule is equal to or less than zero, by using that default value; (b) by using an actual value calculated in accordance with the methodology laid down in Part C of the First Schedule for biofuels and bioliquids and in Part B of the Second Schedule for biomass fuels; (c) by using a value calculated as the sum of the factors of the formulas referred to in item 1 of Part C of the First Schedule, where disaggregated default values in Part D or E of the First Schedule may be used for some factors, and actual values, calculated in accordance with the methodology laid down in Part C of the First Schedule, are used for all other factors; Verżjoni Elettronika B 4384 (d) by using a value calculated as the sum of the factors of the formulas referred to in item 1 of Part B of the Second Schedule, where disaggregated default values in Part C of the Second Schedule may be used for some factors, and actual values, calculated in accordance with the methodology laid down in Part B of the Second Schedule, are used for all other factors. (2) The Minister may submit to the Commission reports including information on the typical greenhouse gas emissions from the cultivation of agricultural raw materials of the areas classified as level 2 in the nomenclature of territorial units for statistics (NUTS) or as a more disaggregated NUTS level in accordance with Regulation (EC) No 1059/2003 of the European Parliament and of the Council. Those reports shall be accompanied by a description of the method and data sources used to calculate the level of emissions. That method shall take into account soil characteristics, climate and expected raw material yields. Administrative 6. (1) The Regulator may impose an administrative penalty penalties. upon any person who infringes any provision of these regulations or who fails to comply with any directive or decision given by the Regulator in ensuring compliance with these regulations. (2) An administrative penalty imposed under sub-regulation (1) shall not exceed one hundred thousand euro (€100,000). Repeal. 7. The Biofuels (Sustainability Criteria) Regulations are hereby repealed. Verżjoni Elettronika B 4385

FIRST SCHEDULE (regulations 2, 3 and 5) Rules for calculating the greenhouse gas impacts of biofuels, other bioliquids and their fossil fuel comparators Part A TYPICAL AND DEFAULT VALUES FOR BIOFUELS IF PRODUCED WITH NO NET CARBON EMISSIONS FROM LAND- USE CHANGE Biofuel production pathway Greenhouse gas Greenhouse gas emissions emissions saving – saving – default value typical value sugar beet ethanol (no biogas from slop, 67% 59% natural gas as process fuel in conventional boiler) sugar beet ethanol (with biogas from slop, 77% 73% natural gas as process fuel in conventional boiler) sugar beet ethanol (no biogas from slop, 73% 68% natural gas as process fuel in CHP plant (*)) sugar beet ethanol (with biogas from slop, 79% 76% natural gas as process fuel in CHP plant (*)) sugar beet ethanol (no biogas from slop, 58% 47% lignite as process fuel in CHP plant (*)) sugar beet ethanol (with biogas from slop, 71% 64% lignite as process fuel in CHP plant (*)) corn (maize) ethanol (natural gas as 48% 40% process fuel in conventional boiler) corn (maize) ethanol, (natural gas as 55% 48% process fuel in CHP plant (*)) corn (maize) ethanol (lignite as process 40% 28% fuel in CHP plant (*)) corn (maize) ethanol (forest residues as 69% 68% process fuel in CHP plant (*)) other cereals excluding maize ethanol 47% 38% (natural gas as process fuel in conventional boiler) other cereals excluding maize ethanol 53% 46% (natural gas as process fuel in CHP plant (*)) other cereals excluding maize ethanol 37% 24% (lignite as process fuel in CHP plant (*)) Verżjoni Elettronika B 4386 other cereals excluding maize ethanol 67% 67% (forest residues as process fuel in CHP plant (*)) sugar cane ethanol 70% 70% the part from renewable sources of ethyl- Equal to that of the ethanol production pathway used tertio-butyl-ether (ETBE) the part from renewable sources of Equal to that of the ethanol production pathway used tertiary-amyl-ethyl-ether (TAEE) rape seed biodiesel 52% 47% sunflower biodiesel 57% 52% soybean biodiesel 55% 50% palm oil biodiesel (open effluent pond) 33% 20% palm oil biodiesel (process with methane 51% 45% capture at oil mill) waste cooking oil biodiesel 88% 84% animal fats from rendering biodiesel (**) 84% 78% hydrotreated vegetable oil from rape seed 51% 47% hydrotreated vegetable oil from 58% 54% sunflower hydrotreated vegetable oil from soybean 55% 51% hydrotreated vegetable oil from palm oil 34% 22% (open effluent pond) hydrotreated vegetable oil from palm oil 53% 49% (process with methane capture at oil mill) hydrotreated oil from waste cooking oil 87% 83% hydrotreated oil from animal fats from 83% 77% rendering (**) pure vegetable oil from rape seed 59% 57% pure vegetable oil from sunflower 65% 64% pure vegetable oil from soybean 63% 61% pure vegetable oil from palm oil (open 40% 30% effluent pond) pure vegetable oil from palm oil (process 59% 57% with methane capture at oil mill) pure oil from waste cooking oil 98% 98% (*) Default values for processes using CHP are valid only if all the process heat is supplied by CHP. (**) Applies only to biofuels produced from animal by-products classified as category 1 and 2 material in accordance with Regulation (EC) No 1069/2009 of the European Parliament and of the Council (1), for which emissions related to hygenisation as part of the rendering are not considered. (1) Regulation (EC) No 1069/2009 of the European Parliament and of the Council of 21 October 2009 laying down health rules as regards animal by-products and derived products not intended for human consumption and repealing Regulation (EC) No 1774/2002 (Animal by-products Regulation) (OJ L 300, 14.11.2009, p.1). Verżjoni Elettronika B 4387 Part B ESTIMATED TYPICAL AND DEFAULT VALUES FOR FUTURE BIOFUELS THAT WERE NOT ON THE MARKET OR WERE ON THE MARKET ONLY IN NEGLIGIBLE QUANTITIES IN 2016, IF PRODUCED WITH NO NET CARBON EMISSIONS FROM LAND- USE CHANGE Biofuel production pathway Greenhouse gas Greenhouse gas emissions saving - emissions saving - typical value default value wheat straw ethanol 85% 83% waste wood Fischer-Tropsch diesel 83% 83% in free-standing plant farmed wood Fischer-Tropsch 82% 82% diesel in free-standing plant waste wood Fischer-Tropsch petrol 83% 83% in free-standing plant farmed wood Fischer-Tropsch 82% 82% petrol in free-standing plant waste wood dimethylether (DME) 84% 84% in free-standing plant farmed wood dimethylether (DME) 83% 83% in free-standing plant waste wood methanol in free- 84% 84% standing plant farmed wood methanol in free- 83% 83% standing plant Fischer-Tropsch diesel from black- 89% 89% liquor gasification integrated with pulp mill Fischer-Tropsch petrol from black- 89% 89% liquor gasification integrated with pulp mill dimethylether (DME) from black- 89% 89% liquor gasification integrated with pulp mill Methanol from black-liquor 89% 89% gasification integrated with pulp mill the part from renewable sources of Equal to that of the methanol production pathway methyl-tertio-butyl-ether (MTBE) used Verżjoni Elettronika B 4388 Part C METHODOLOGY 1. Greenhouse gas emissions from the production and use of transport fuels, biofuels and bioliquids shall be calculated as follows: (a) greenhouse gas emissions from the production and use of biofuels shall be calculated as: E = eec + el + ep + etd + eu – esca – eccs – eccr, where E = total emissions from the use of the fuel; eec = emissions from the extraction or cultivation of raw materials; el = annualised emissions from carbon stock changes caused by land-use change; ep = emissions from processing; etd = emissions from transport and distribution; eu = emissions from the fuel in use; esca = emission savings from soil carbon accumulation via improved agricultural management; eccs = emission savings from CO 2 capture and geological storage; and eccr = emission savings from CO 2 capture and replacement. Emissions from the manufacture of machinery and equipment shall not be taken into account. (b) Greenhouse gas emissions from the production and use of bioliquids shall be calculated as for biofuels (E), but with the extension necessary for including the energy conversion to electricity and, or heat and cooling produced, as follows: (i) For energy installations delivering only heat: Verżjoni Elettronika B 4389 (ii) For energy installations delivering only electricity: Where ECh,el = Total greenhouse gas emissions from the final energy commodity. E = Total greenhouse gas emissions of the bioliquid before end- conversion ηel = The electrical efficiency, defined as the annual electricity produced divided by the annual bioliquid input based on its energy content ηh = The heat efficiency, defined as the annual useful heat output divided by the annual bioliquid input based on its energy content. (iii) For the electricity or mechanical energy coming from energy installations delivering useful heat together with electricity and/or mechanical energy: (iv) For the useful heat coming from energy installations delivering heat together with electricity and/or mechanical energy: where: ECh,el =Total greenhouse gas emissions from the final energy commodity. E =Total greenhouse gas emissions of the bioliquid before end-conversion. Verżjoni Elettronika B 4390 ηel =The electrical efficiency, defined as the annual electricity produced divided by the annual fuel input based on its energy content. ηh = The heat efficiency, defined as the annual useful heat output divided by the annual fuel input based on its energy content. Cel = Fraction of exergy in the electricity, and/or mechanical energy, set to 100 % (Cel = 1). Ch = Carnot efficiency (fraction of exergy in the useful heat). The Carnot efficiency, Ch, for useful heat at different temperatures is defined as: where Th = Temperature, measured in absolute temperature (kelvin) of the useful heat at point of delivery. T0 = Temperature of surroundings, set at 273.15 kelvin (equal to 0 °C) If the excess heat is exported for heating of buildings, at a temperature below 150°C (423.15 kelvin), Ch can alternatively be defined as follows: Ch = Carnot efficiency in heat at 150 °C (423.15 kelvin), which is: 0.3546 For the purposes of that calculation, the following definitions apply: (a) "cogeneration" means the simultaneous generation in one process of thermal energy and electricity and/or mechanical energy; (b "useful heat" means heat generated to satisfy an economical justifiable demand for heat, for heating and cooling purposes; (c) "economically justifiable demand" means the demand that does not exceed the needs for heat or cooling and which would otherwise be satisfied at market conditions. 2. Greenhouse gas emissions from biofuels and bioliquids shall be expressed as follows: (a) greenhouse gas emissions from biofuels, E, shall be Verżjoni Elettronika B 4391 expressed in terms of grams of CO2 equivalent per MJ of fuel, g CO2eq/MJ. (b) greenhouse gas emissions from bioliquids, EC, in terms of grams of CO2 equivalent per MJ of final energy commodity (heat or electricity), g CO2eq/MJ. When heating and cooling are co-generated with electricity, emissions shall be allocated between heat and electricity (as under 1(b)), irrespective if the heat is used for actual heating purposes or for cooling (Note 1). Where the greenhouse gas emissions from the extraction or cultivation of raw materials eec are expressed in unit g CO2eq/dry- ton of feedstock, the conversion to grams of CO2 equivalent per MJ of fuel, g CO2eq/MJ, shall be calculated as follows (Note 2): where: Fuel feedstock factora = [Ratio of MJ feedstock required to make 1MJ fuel] Emissions per dry-ton feedstock shall be calculated as follows: 3. Greenhouse gas emissions savings from biofuels and bioliquids shall be calculated as follows: (a) greenhouse gas emissions savings from biofuels: SAVING = (EF(t) – EB)/EF(t), where: Verżjoni Elettronika B 4392 EB = total emissions from the biofuel; and EF(t) = total emissions from the fossil fuel comparator for transport (b) greenhouse gas emissions savings from heat and cooling, and electricity being generated from bioliquids: SAVING = (ECF(h&c,el) – ECB(h&c,el))/ECF(h&c,el), where: ECB(h&c,el) = total emissions from the heat or electricity; and ECF(h&c,el) = total emissions from the fossil fuel comparator for useful heat or electricity. 4. The greenhouse gases taken into account for the purposes of item 1 shall be CO2, N2O and CH4. For the purposes of calculating CO2 equivalence, those gases shall be valued as follows: CO2 : 1 N2 O : 298 CH4 : 25 5. Emissions from the extraction or cultivation of raw materials, eec, shall include emissions from the extraction or cultivation process itself; from the collection, drying and storage of raw materials; from waste and leakages; and from the production of chemicals or products used in extraction or cultivation. Capture of CO2 in the cultivation of raw materials shall be excluded. Estimates of emissions from agriculture biomass cultivation may be derived from the use of regional averages for cultivation emissions included in the reports referred to in Article 31(4) of the Directive or the information on the disaggregated default values for cultivation emissions included in this Schedule, as an alternative to using actual values. In the absence of relevant information in those reports it is allowed to calculate averages based on local farming practises based for instance on data of a group of farms, as an alternative to using actual values. 6. For the purposes of the calculation referred to in paragraph (a) of item 1, greenhouse gas emissions savings from improved agriculture management, esca, such as shifting to reduced or zero- tillage, improved crop/rotation, the use of cover crops, including crop residue management, and the use of organic soil improver (e.g. compost, manure fermentation digestate), shall be taken into account only if solid and verifiable evidence is provided that the soil carbon has increased or that it is reasonable to expect to have increased over the period in which the raw materials concerned were cultivated while Verżjoni Elettronika B 4393 taking into account the emissions where such practices lead to increased fertiliser and herbicide use (Note 3). 7. Annualised emissions from carbon stock changes caused by land-use change, el, shall be calculated by dividing total emissions equally over twenty (20) years. For the calculation of those emissions, the following rule shall be applied: el = (CSR – CSA) × 3.664 × 1/20 × 1/P – eB, (Note 4) where: el =annualised greenhouse gas emissions from carbon stock change due to land-use change (measured as mass (grams) of CO2-equivalent per unit of biofuel or bioliquid energy (megajoules)). "Cropland" (1) and "perennial cropland" (2) shall be regarded as one land use; CSR =the carbon stock per unit area associated with the reference land-use (measured as mass (tonnes) of carbon per unit area, including both soil and vegetation). The reference land-use shall be the land-use in January 2008 or twenty (20) years before the raw material was obtained, whichever was the later; CSA =the carbon stock per unit area associated with the actual land-use (measured as mass (tonnes) of carbon per unit area, including both soil and vegetation). In cases where the carbon stock accumulates over more than one year, the value attributed to CSA shall be the estimated stock per unit area after twenty (20) years or when the crop reaches maturity, whichever the earlier; P =the productivity of the crop (measured as biofuel or bioliquid energy per unit area per year) and eB =bonus of 29 g CO2eq/MJ biofuel or bioliquid if biomass is obtained from restored degraded land under the conditions laid down in item 8. (1) Cropland as defined by IPCC. (2) Perennial crops are defined as multi-annual crops, the stem of which is usually not annually harvested such as short rotation coppice and oil palm. 8. The bonus of 29g CO2eq/MJ shall be attributed if evidence is provided that the land: (a) was not in use for agriculture or any other activity in January 2008; and (b) is severely degraded land, including such land that was formerly in agricultural use. The bonus of 29g CO2eq/MJ shall apply for a period of up to twenty (20) years from the date of conversion of the land to Verżjoni Elettronika B 4394 agricultural use, provided that a steady increase in carbon stocks as well as a sizable reduction in erosion phenomena for land falling under (b) are ensured. 9. "Severely degraded land" means land that, for a significant period of time, has either been significantly salinated or presented significantly low organic matter content and has been severely eroded. 10. The Commission shall review, by 31 December 2020, guidelines for the calculation of land carbon stocks (Note 5) drawing on the 2006 IPCC Guidelines for National Greenhouse Gas Inventories – volume 4 and in accordance with Regulation (EU) No 525/2013 and Regulation (EU) 2018/841 of the European Parliament and of the Council (Note 6). The Commission guidelines shall serve as the basis for the calculation of land carbon stocks for the purposes of the Directive. 11. Emissions from processing, ep, shall include emissions from the processing itself; from waste and leakages; and from the production of chemicals or products used in processing including the CO2 emissions corresponding to the carbon contents of fossil inputs, whether or not actually combusted in the process. In accounting for the consumption of electricity not produced within the fuel production plant, the greenhouse gas emissions intensity of the production and distribution of that electricity shall be assumed to be equal to the average emission intensity of the production and distribution of electricity in a defined region. By way of derogation from this rule, producers may use an average value for an individual electricity production plant for electricity produced by that plant, if that plant is not connected to the electricity grid. Emissions from processing shall include emissions from drying of interim products and materials where relevant. 12. Emissions from transport and distribution, etd, shall include emissions from the transport of raw and semi-finished materials and from the storage and distribution of finished materials. Emissions from transport and distribution to be taken into account under item 5 shall not be covered by this item. 13. Emissions of the fuel in use, eu, shall be taken to be zero for biofuels and bioliquids. Emissions of non-CO2 greenhouse gases (N2O and CH4) of the fuel in use shall be included in the eu factor for bioliquids. Verżjoni Elettronika B 4395 14. Emission savings from CO2 capture and geological storage, eccs, that have not already been accounted for in ep, shall be limited to emissions avoided through the capture and storage of emitted CO2 directly related to the extraction, transport, processing and distribution of fuel if stored in compliance with Directive 2009/31/EC of the European Parliament and of the Council (Note 7). 15. Emission savings from CO2 capture and replacement, eccr, shall be related directly to the production of biofuel or bioliquid they are attributed to, and shall be limited to emissions avoided through the capture of CO2 of which the carbon originates from biomass and which is used to replace fossil-derived CO2 in production of commercial products and services. 16. Where a cogeneration unit – providing heat and/or electricity to a fuel production process for which emissions are being calculated – produces excess electricity and/or excess useful heat, the greenhouse gas emissions shall be divided between the electricity and the useful heat according to the temperature of the heat (which reflects the usefulness (utility) of the heat). The useful part of the heat is found by multiplying its energy content with the Carnot efficiency, Ch, calculated as follows: where: Th = Temperature, measured in absolute temperature (kelvin) of the useful heat at point of delivery. T0 = Temperature of surroundings, set at 273.15 kelvin (equal to 0°C) If the excess heat is exported for heating of buildings, at a temperature below 150°C (423.15 kelvin), Ch can alternatively be defined as follows: Ch = Carnot efficiency in heat at 150°C (423.15 kelvin), which is: 0.3546 For the purposes of that calculation, the actual efficiencies shall be used, defined as the annual mechanical energy, electricity and heat produced respectively divided by the annual energy input. For the purposes of that calculation, the following definitions apply: Verżjoni Elettronika B 4396 (a) "cogeneration" shall mean the simultaneous generation in one process of thermal energy and electrical and/or mechanical energy; (b) "useful heat" shall mean heat generated to satisfy an economical justifiable demand for heat, for heating or cooling purposes; (c) "economically justifiable demand" shall mean the demand that does not exceed the needs for heat or cooling and which would otherwise be satisfied at market conditions. 17. Where a fuel production process produces, in combination, the fuel for which emissions are being calculated and one or more other products (co-products), greenhouse gas emissions shall be divided between the fuel or its intermediate product and the co- products in proportion to their energy content (determined by lower heating value in the case of co-products other than electricity and heat). The greenhouse gas intensity of excess useful heat or excess electricity is the same as the greenhouse gas intensity of heat or electricity delivered to the fuel production process and is determined from calculating the greenhouse intensity of all inputs and emissions, including the feedstock and CH4 and N2O emissions, to and from the cogeneration unit, boiler or other apparatus delivering heat or electricity to the fuel production process. In the case of cogeneration of electricity and heat, the calculation is performed following item 16. 18. For the purposes of the calculation referred to in item 17, the emissions to be divided shall be eec+ el+ esca+ those fractions of ep, etd, eccs, and eccr that take place up to and including the process step at which a co-product is produced. If any allocation to co-products has taken place at an earlier process step in the life-cycle, the fraction of those emissions assigned in the last such process step to the intermediate fuel product shall be used for those purposes instead of the total of those emissions. In the case of biofuels and bioliquids, all co-products shall be taken into account for the purposes of that calculation. No emissions shall be allocated to wastes and residues. Co-products that have a negative energy content shall be considered to have an energy content of zero for the purposes of the calculation. Wastes and residues, including tree tops and branches, straw, husks, cobs and nut shells, and residues from processing, including crude glycerine (glycerine that is not refined) and bagasse, shall be considered to have zero life-cycle greenhouse gas emissions up to the process of collection of those materials irrespectively of whether they Verżjoni Elettronika B 4397 are processed to interim products before being transformed into the final product. In the case of fuels produced in refineries, other than the combination of processing plants with boilers or cogeneration units providing heat and/or electricity to the processing plant, the unit of analysis for the purposes of the calculation referred to in item 17 shall be the refinery. 19. For biofuels, for the purposes of the calculation referred to in item 3, the fossil fuel comparator EF(t) shall be 94g CO2eq/MJ. For bioliquids used for the production of electricity, for the purposes of the calculation referred to in item 3, the fossil fuel comparator ECF(e) shall be 183g CO2eq/MJ. For bioliquids used for the production of useful heat, as well as for the production of heating and/or cooling, for the purposes of the calculation referred to in item 3, the fossil fuel comparator ECF(h&c) shall be 80g CO2eq/MJ. Notes to Part C of this Schedule (Note 1) Heat or waste heat is used to generate cooling (chilled air or water) through absorption chillers. Therefore, it is appropriate to calculate only the emissions associated to the heat produced per MJ of heat, irrespectively if the end-use of the heat is actual heating or cooling via absorption chillers. (Note 2) The formula for calculating greenhouse gas emissions from the extraction or cultivation of raw materials eec describes cases where feedstock is converted into biofuels in one step. For more complex supply chains, adjustments are needed for calculating greenhouse gas emissions from the extraction or cultivation of raw materials eec for intermediate products. (Note 3) Measurements of soil carbon can constitute such evidence, e.g. by a first measurement in advance of the cultivation and subsequent ones at regular intervals several years apart. In such a case, before the second measurement is available, increase in soil carbon would be estimated on the basis of representative experiments or soil models. From the second measurement onwards, the measurements would constitute the basis for determining the existence of an increase in soil carbon and its magnitude. (Note 4) The quotient obtained by dividing the molecular weight of CO2 (44.010 g/mol) by the molecular weight of carbon (12.011 g/ Verżjoni Elettronika B 4398 mol) is equal to 3.664. (Note 5) Commission Decision 2010/335/EU of 10 June 2010 on guidelines for the calculation of land carbon stocks for the purpose of Annex V to Directive 2009/28/EC (OJL 151, 17.6.2010, p.19). (Note 6) Regulation (EU) 2018/841 of the European Parliament and of the Council of 30 May 2018 on the inclusion of greenhouse gas emissions and removals from land use, land use change and forestry in the 2030 climate and energy framework, and amending Regulation (EU) No 525/2013 and Decision No 529/2013/EU (OJL 156, 19.6.2018, p.1). (Note 7) Directive 2009/31/EC of the European Parliament and of the Council of 23 April 2009 on the geological storage of carbon dioxide and amending Council Directive 85/337/EEC, European Parliament and Council Directives 2000/60/EC, 2001/80/EC, 2004/35/ EC, 2006/12/EC, 2008/1/EC and Regulation (EC) No 1013/2006 (OJL 140, 5.6.2009, p.114). Part D DISAGGREGATED DEFAULT VALUES FOR BIOFUELS AND BIOLIQUIDS Disaggregated default values for cultivation: "eec" as defined in Part C of this Schedule, including soil N2O emissions Biofuel and bioliquid Greenhouse gas Greenhouse gas production pathway emissions – typical value emissions – default value (g CO2eq/MJ) (g CO2eq/MJ) sugar beet ethanol 9.6 9.6 corn (maize) ethanol 25.5 25.5 other cereals excluding corn 27.0 27.0 (maize) ethanol sugar cane ethanol 17.1 17.1 the part from renewable Equal to that of the ethanol production pathway used sources of ETBE the part from renewable Equal to that of the ethanol production pathway used sources of TAEE rape seed biodiesel 32.0 32.0 sunflower biodiesel 26.1 26.1 soybean biodiesel 21.2 21.2 palm oil biodiesel 26.0 26.0 waste cooking oil biodiesel 0 0 animal fats from rendering 0 0 biodiesel (*1) Verżjoni Elettronika B 4399 hydrotreated vegetable oil 33.4 33.4 from rape seed hydrotreated vegetable oil 26.9 26.9 from sunflower hydrotreated vegetable oil 22.1 22.1 from soybean hydrotreated vegetable oil 27.3 27.3 from palm oil hydrotreated oil from waste 0 0 cooking oil hydrotreated oil from animal 0 0 *1 fats from rendering ( ) pure vegetable oil from rape 33.4 33.4 seed pure vegetable oil from 27.2 27.2 sunflower pure vegetable oil from 22.2 22.2 soybean pure vegetable oil from palm 27.1 27.1 oil pure oil from waste cooking 0 0 oil (*1) Applies only to biofuels produced from animal by-products classified as category 1 and 2 material in accordance with Regulation (EC) No 1069/2009, for which emissions related to hygenisation as part of the rendering are not considered. Disaggregated default values for cultivation: "eec" – for soil N2O emissions only (these are already included in the disaggregated values for cultivation emissions in the "eec" table) Biofuel and bioliquid Greenhouse gas Greenhouse gas production pathway emissions – typical value emissions – default value (g CO2eq/MJ) (g CO2eq/MJ) sugar beet ethanol 4.9 4.9 corn (maize) ethanol 13.7 13.7 other cereals excluding corn 14.1 14.1 (maize) ethanol sugar cane ethanol 2.1 2.1 the part from renewable Equal to that of the ethanol production pathway used sources of ETBE the part from renewable Equal to that of the ethanol production pathway used sources of TAEE rape seed biodiesel 17.6 17.6 sunflower biodiesel 12.2 12.2 soybean biodiesel 13.4 13.4 palm oil biodiesel 16.5 16.5 Verżjoni Elettronika B 4400 waste cooking oil biodiesel 0 0 animal fats from rendering 0 0 biodiesel (*1) hydrotreated vegetable oil 18.0 18.0 from rape seed hydrotreated vegetable oil 12.5 12.5 from sunflower hydrotreated vegetable oil 13.7 13.7 from soybean hydrotreated vegetable oil 16.9 16.9 from palm oil hydrotreated oil from waste 0 0 cooking oil hydrotreated oil from animal 0 0 fats from rendering (*1) pure vegetable oil from rape 17.6 17.6 seed pure vegetable oil from 12.2 12.2 sunflower pure vegetable oil from 13.4 13.4 soybean pure vegetable oil from palm 16.5 16.5 oil pure oil from waste cooking 0 0 oil (*1) Note: applies only to biofuels produced from animal by-products classified as category 1 and 2 material in accordance with Regulation (EC) No 1069/2009, for which emissions related to hygenisation as part of the rendering are not considered. Disaggregated default values for processing: "ep" as defined in Part C of this Schedule Biofuel and bioliquid production Greenhouse gas Greenhouse gas pathway emissions – emissions – default typical value value (g CO2eq/MJ) (g CO2eq/MJ) sugar beet ethanol (no biogas from slop, 18.8 26.3 natural gas as process fuel in conventional boiler) sugar beet ethanol (with biogas from 9.7 13.6 slop, natural gas as process fuel in conventional boiler) sugar beet ethanol (no biogas from slop, 13.2 18.5 natural gas as process fuel in CHP plant (*1)) Verżjoni Elettronika B 4401 sugar beet ethanol (with biogas from 7.6 10.6 slop, natural gas as process fuel in CHP plant (*1)) sugar beet ethanol (no biogas from slop, 27.4 38.3 lignite as process fuel in CHP plant (*1)) sugar beet ethanol (with biogas from 15.7 22.0 slop, lignite as process fuel in CHP plant (*1)) corn (maize) ethanol (natural gas as 20.8 29.1 process fuel in conventional boiler) corn (maize) ethanol, (natural gas as 14.8 20.8 process fuel in CHP plant (*1)) corn (maize) ethanol (lignite as process 28.6 40.1 *1 fuel in CHP plant ( )) corn (maize) ethanol (forest residues as 1.8 2.6 *1 process fuel in CHP plant ( )) other cereals excluding maize ethanol 21.0 29.3 (natural gas as process fuel in conventional boiler) other cereals excluding maize ethanol 15.1 21.1 (natural gas as process fuel in CHP plant (*1)) other cereals excluding maize ethanol 30.3 42.5 (lignite as process fuel in CHP plant (*1)) other cereals excluding maize ethanol 1.5 2.2 (forest residues as process fuel in CHP plant (*1)) sugar cane ethanol 1.3 1.8 the part from renewable sources of Equal to that of the ethanol production ETBE pathway used the part from renewable sources of Equal to that of the ethanol production TAEE pathway used rape seed biodiesel 11.7 16.3 sunflower biodiesel 11.8 16.5 soybean biodiesel 12.1 16.9 palm oil biodiesel (open effluent pond) 30.4 42.6 palm oil biodiesel (process with 13.2 18.5 methane capture at oil mill) waste cooking oil biodiesel 9.3 13.0 animal fats from rendering 13.6 19.1 biodiesel (*2) hydrotreated vegetable oil from rape 10.7 15.0 seed Verżjoni Elettronika B 4402 hydrotreated vegetable oil from 10.5 14.7 sunflower hydrotreated vegetable oil from 10.9 15.2 soybean hydrotreated vegetable oil from palm 27.8 38.9 oil (open effluent pond) hydrotreated vegetable oil from palm 9.7 13.6 oil (process with methane capture at oil mill) hydrotreated oil from waste cooking oil 10.2 14.3 hydrotreated oil from animal fats from 14.5 20.3 rendering (*2) pure vegetable oil from rape seed 3.7 5.2 pure vegetable oil from sunflower 3.8 5.4 pure vegetable oil from soybean 4.2 5.9 pure vegetable oil from palm oil (open 22.6 31.7 effluent pond) pure vegetable oil from palm oil 4.7 6.5 (process with methane capture at oil mill) pure oil from waste cooking oil 0.6 0.8 *1 ( ) Default values for processes using CHP are valid only if all the process heat is supplied by CHP. (*2) Note: applies only to biofuels produced from animal by-products classified as category 1 and 2 material in accordance with Regulation (EC) No 1069/2009, for which emissions related to hygenisation as part of the rendering are not considered. Disaggregated default values for oil extraction only (these are already included in the disaggregated values for processing emissions in the "ep" table) Biofuel and bioliquid production Greenhouse gas Greenhouse gas pathway emissions – emissions – default typical value value (g CO2eq/MJ) (g CO2eq/MJ) rape seed biodiesel 3.0 4.2 sunflower biodiesel 2.9 4.0 soybean biodiesel 3.2 4.4 palm oil biodiesel (open effluent 20.9 29.2 pond) palm oil biodiesel (process with 3.7 5.1 methane capture at oil mill) waste cooking oil biodiesel 0 0 Verżjoni Elettronika B 4403 animal fats from rendering 4.3 6.1 *1 biodiesel ( ) hydrotreated vegetable oil from rape 3.1 4.4 seed hydrotreated vegetable oil from 3.0 4.1 sunflower hydrotreated vegetable oil from 3.3 4.6 soybean hydrotreated vegetable oil from palm 21.9 30.7 oil (open effluent pond) hydrotreated vegetable oil from palm 3.8 5.4 oil (process with methane capture at oil mill) hydrotreated oil from waste cooking 0 0 oil hydrotreated oil from animal fats 4.3 6.0 *1 from rendering ( ) pure vegetable oil from rape seed 3.1 4.4 pure vegetable oil from sunflower 3.0 4.2 pure vegetable oil from soybean 3.4 4.7 pure vegetable oil from palm oil 21.8 30.5 (open effluent pond) pure vegetable oil from palm oil 3.8 5.3 (process with methane capture at oil mill) pure oil from waste cooking oil 0 0 (*1) Note: applies only to biofuels produced from animal by-products classified as category 1 and 2 material in accordance with Regulation (EC) No 1069/2009, for which emissions related to hygenisation as part of the rendering are not considered. Disaggregated default values for transport and distribution: "etd" as defined in Part C of this Schedule Biofuel and bioliquid production Greenhouse gas Greenhouse gas pathway emissions – emissions – default typical value value (g CO2eq/MJ) (g CO2eq/MJ) sugar beet ethanol (no biogas from slop, 2.3 2.3 natural gas as process fuel in conventional boiler) sugar beet ethanol (with biogas from 2.3 2.3 slop, natural gas as process fuel in conventional boiler) sugar beet ethanol (no biogas from slop, 2.3 2.3 natural gas as process fuel in CHP plant (*1)) Verżjoni Elettronika B 4404 sugar beet ethanol (with biogas from 2.3 2.3 slop, natural gas as process fuel in CHP plant (*1)) sugar beet ethanol (no biogas from slop, 2.3 2.3 lignite as process fuel in CHP plant (*1)) sugar beet ethanol (with biogas from 2.3 2.3 slop, lignite as process fuel in CHP plant (*1)) corn (maize) ethanol (natural gas as 2.2 2.2 *1 process fuel in CHP plant ( )) corn (maize) ethanol (natural gas as 2.2 2.2 process fuel in conventional boiler) corn (maize) ethanol (lignite as process 2.2 2.2 *1 fuel in CHP plant ( )) corn (maize) ethanol (forest residues as 2.2 2.2 process fuel in CHP plant (*1)) other cereals excluding maize ethanol 2.2 2.2 (natural gas as process fuel in conventional boiler) other cereals excluding maize ethanol 2.2 2.2 (natural gas as process fuel in CHP plant (*1)) other cereals excluding maize ethanol 2.2 2.2 (lignite as process fuel in CHP plant (*1)) other cereals excluding maize ethanol 2.2 2.2 (forest residues as process fuel in CHP plant (*1)) sugar cane ethanol 9.7 9.7 the part from renewable sources of Equal to that of the ethanol production ETBE pathway used the part from renewable sources of Equal to that of the ethanol production TAEE pathway used rape seed biodiesel 1.8 1.8 sunflower biodiesel 2.1 2.1 soybean biodiesel 8.9 8.9 palm oil biodiesel (open effluent pond) 6.9 6.9 palm oil biodiesel (process with 6.9 6.9 methane capture at oil mill) waste cooking oil biodiesel 1.9 1.9 animal fats from rendering 1.6 1.6 biodiesel (*1) hydrotreated vegetable oil from rape 1.7 1.7 seed Verżjoni Elettronika B 4405 hydrotreated vegetable oil from 2.0 2.0 sunflower hydrotreated vegetable oil from 9.2 9.2 soybean hydrotreated vegetable oil from palm 7.0 7.0 oil (open effluent pond) hydrotreated vegetable oil from palm 7.0 7.0 oil (process with methane capture at oil mill) hydrotreated oil from waste cooking oil 1.7 1.7 hydrotreated oil from animal fats from 1.5 1.5 rendering (*2) pure vegetable oil from rape seed 1.4 1.4 pure vegetable oil from sunflower 1.7 1.7 pure vegetable oil from soybean 8.8 8.8 pure vegetable oil from palm oil (open 6.7 6.7 effluent pond) pure vegetable oil from palm oil 6.7 6.7 (process with methane capture at oil mill) pure oil from waste cooking oil 1.4 1.4 *1 ( ) Default values for processes using CHP are valid only if all the process heat is supplied by CHP. (*2) Note: applies only to biofuels produced from animal by-products classified as category 1 and 2 material in accordance with Regulation (EC) No 1069/2009, for which emissions related to hygenisation as part of the rendering are not considered. Disaggregated default values for transport and distribution of final fuel only. These are already included in the table of "transport and distribution emissions etd" as defined in Part C of this Schedule, but the following values are useful if an economic operator wishes to declare actual transport emissions for crops or oil transport only). Biofuel and bioliquid production Greenhouse gas Greenhouse gas pathway emissions – emissions – default typical value value (g CO2eq/MJ) (g CO2eq/MJ) sugar beet ethanol (no biogas from slop, 1.6 1.6 natural gas as process fuel in conventional boiler) sugar beet ethanol (with biogas from 1.6 1.6 slop, natural gas as process fuel in conventional boiler) Verżjoni Elettronika B 4406 sugar beet ethanol (no biogas from slop, 1.6 1.6 natural gas as process fuel in CHP plant (*1)) sugar beet ethanol (with biogas from 1.6 1.6 slop, natural gas as process fuel in CHP plant (*1)) sugar beet ethanol (no biogas from slop, 1.6 1.6 *1 lignite as process fuel in CHP plant ( )) sugar beet ethanol (with biogas from 1.6 1.6 slop, lignite as process fuel in CHP plant (*1)) corn (maize) ethanol (natural gas as 1.6 1.6 process fuel in conventional boiler) corn (maize) ethanol (natural gas as 1.6 1.6 *1 process fuel in CHP plant ( )) corn (maize) ethanol (lignite as process 1.6 1.6 fuel in CHP plant (*1)) corn (maize) ethanol (forest residues as 1.6 1.6 process fuel in CHP plant (*1)) other cereals excluding maize ethanol 1.6 1.6 (natural gas as process fuel in conventional boiler) other cereals excluding maize ethanol 1.6 1.6 (natural gas as process fuel in CHP plant (*1)) other cereals excluding maize ethanol 1.6 1.6 (lignite as process fuel in CHP plant (*1)) other cereals excluding maize ethanol 1.6 1.6 (forest residues as process fuel in CHP plant (*1)) sugar cane ethanol 6.0 6.0 the part of ethyl-tertio-butyl-ether Will be considered to be equal to that of the (ETBE) from renewable ethanol ethanol production pathway used the part of tertiary-amyl-ethyl-ether Will be considered to be equal to that of the (TAEE) from renewable ethanol ethanol production pathway used rape seed biodiesel 1.3 1.3 sunflower biodiesel 1.3 1.3 soybean biodiesel 1.3 1.3 palm oil biodiesel (open effluent pond) 1.3 1.3 palm oil biodiesel (process with methane 1.3 1.3 capture at oil mill) waste cooking oil biodiesel 1.3 1.3 *2 animal fats from rendering biodiesel ( ) 1.3 1.3 hydrotreated vegetable oil from rape 1.2 1.2 seed Verżjoni Elettronika B 4407 hydrotreated vegetable oil from 1.2 1.2 sunflower hydrotreated vegetable oil from soybean 1.2 1.2 hydrotreated vegetable oil from palm oil 1.2 1.2 (open effluent pond) hydrotreated vegetable oil from palm oil 1.2 1.2 (process with methane capture at oil mill) hydrotreated oil from waste cooking oil 1.2 1.2 hydrotreated oil from animal fats from 1.2 1.2 rendering (*2) pure vegetable oil from rape seed 0.8 0.8 pure vegetable oil from sunflower 0.8 0.8 pure vegetable oil from soybean 0.8 0.8 pure vegetable oil from palm oil (open 0.8 0.8 effluent pond) pure vegetable oil from palm oil 0.8 0.8 (process with methane capture at oil mill) pure oil from waste cooking oil 0.8 0.8 (*1) Default values for processes using CHP are valid only if all the process heat is supplied by CHP. (*2) Note: applies only to biofuels produced from animal by-products classified as category 1 and 2 material in accordance with Regulation (EC) No 1069/2009, for which emissions related to hygenisation as part of the rendering are not considered. Total for cultivation, processing, transport and distribution Biofuel and bioliquid production Greenhouse gas Greenhouse gas pathway emissions – emissions – default typical value value (g CO2eq/MJ) (g CO2eq/MJ) sugar beet ethanol (no biogas from slop, 30.7 38.2 natural gas as process fuel in conventional boiler) sugar beet ethanol (with biogas from 21.6 25.5 slop, natural gas as process fuel in conventional boiler) sugar beet ethanol (no biogas from slop, 25.1 30.4 natural gas as process fuel in CHP plant (*1)) sugar beet ethanol (with biogas from 19.5 22.5 slop, natural gas as process fuel in CHP plant (*1)) Verżjoni Elettronika B 4408 sugar beet ethanol (no biogas from slop, 39.3 50.2 lignite as process fuel in CHP plant (*1)) sugar beet ethanol (with biogas from 27.6 33.9 slop, lignite as process fuel in CHP plant (*1)) corn (maize) ethanol (natural gas as 48.5 56.8 process fuel in conventional boiler) corn (maize) ethanol, (natural gas as 42.5 48.5 *1 process fuel in CHP plant ( )) corn (maize) ethanol (lignite as process 56.3 67.8 fuel in CHP plant (*1)) corn (maize) ethanol (forest residues as 29.5 30.3 process fuel in CHP plant (*1)) other cereals excluding maize ethanol 50.2 58.5 (natural gas as process fuel in conventional boiler) other cereals excluding maize ethanol 44.3 50.3 (natural gas as process fuel in CHP plant (*1)) other cereals excluding maize ethanol 59.5 71.7 (lignite as process fuel in CHP plant (*1)) other cereals excluding maize ethanol 30.7 31.4 (forest residues as process fuel in CHP plant (*1) sugar cane ethanol 28.1 28.6 the part from renewable sources of Equal to that of the ethanol production ETBE pathway used the part from renewable sources of Equal to that of the ethanol production TAEE pathway used rape seed biodiesel 45.5 50.1 sunflower biodiesel 40.0 44.7 soybean biodiesel 42.2 47.0 palm oil biodiesel (open effluent pond) 63.3 75.5 palm oil biodiesel (process with 46.1 51.4 methane capture at oil mill) waste cooking oil biodiesel 11.2 14.9 animals fats from rendering 15.2 20.7 biodiesel (*1) hydrotreated vegetable oil from rape 45.8 50.1 seed hydrotreated vegetable oil from 39.4 43.6 sunflower hydrotreated vegetable oil from 42.2 46.5 soybean Verżjoni Elettronika B 4409 hydrotreated vegetable oil from palm 62.1 73.2 oil (open effluent pond) hydrotreated vegetable oil from palm 44.0 47.9 oil (process with methane capture at oil mill) hydrotreated oil from waste cooking oil 11.9 16.0 hydrotreated oil from animal fats from 16.0 21.8 rendering (*2) pure vegetable oil from rape seed 38.5 40.0 pure vegetable oil from sunflower 32.7 34.3 pure vegetable oil from soybean 35.2 36.9 pure vegetable oil from palm oil (open 56.4 65.5 effluent pond) pure vegetable oil from palm oil 38.5 40.3 (process with methane capture at oil mill) pure oil from waste cooking oil 2.0 2.2 *1 ( ) Default values for processes using CHP are valid only if all the process heat is supplied by CHP. (*2) Note: applies only to biofuels produced from animal by-products classified as category 1 and 2 material in accordance with Regulation (EC) No 1069/2009, for which emissions related to hygenisation as part of the rendering are not considered. Part E ESTIMATED DISAGGREGATED DEFAULT VALUES FOR FUTURE BIOFUELS AND BIOLIQUIDS THAT WERE NOT ON THE MARKET OR WERE ONLY ON THE MARKET IN NEGLIGIBLE QUANTITIES IN 2016 Disaggregated default values for cultivation: "eec" as defined in Part C of this Schedule, including N2O emissions (including chipping of waste or farmed wood) Biofuel and bioliquid production Greenhouse gas Greenhouse gas pathway emissions – emissions – default typical value value (g CO2eq/MJ) (g CO2eq/MJ) wheat straw ethanol 1.8 1.8 waste wood Fischer-Tropsch diesel in 3.3 3.3 free-standing plant farmed wood Fischer-Tropsch diesel 8.2 8.2 in free-standing plant waste wood Fischer-Tropsch petrol in 3.3 3.3 free-standing plant Verżjoni Elettronika B 4410 farmed wood Fischer-Tropsch petrol 8.2 8.2 in free-standing plant waste wood dimethylether (DME) in 3.1 3.1 free-standing plant farmed wood dimethylether (DME) in 7.6 7.6 free-standing plant waste wood methanol in free-standing 3.1 3.1 plant farmed wood methanol in free- 7.6 7.6 standing plant Fischer-Tropsch diesel from black- 2.5 2.5 liquor gasification integrated with pulp mill Fischer-Tropsch petrol from black- 2.5 2.5 liquor gasification integrated with pulp mill dimethylether (DME) from black- 2.5 2.5 liquor gasification integrated with pulp mill Methanol from black-liquor 2.5 2.5 gasification integrated with pulp mill the part from renewable sources of Equal to that of the methanol production MTBE pathway used Disaggregated default values for soil N2O emissions (included in disaggregated default values for cultivation emissions in the "eec" table) Biofuel and bioliquid production Greenhouse gas Greenhouse gas pathway emissions – emissions – default typical value value (g CO2eq/MJ) (g CO2eq/MJ) wheat straw ethanol 0 0 waste wood Fischer-Tropsch diesel 0 0 in free-standing plant farmed wood Fischer-Tropsch diesel 4.4 4.4 in free-standing plant waste wood Fischer-Tropsch petrol 0 0 in free-standing plant farmed wood Fischer-Tropsch petrol 4.4 4.4 in free-standing plant waste wood dimethylether (DME) in 0 0 free-standing plant farmed wood dimethylether (DME) 4.1 4.1 in free-standing plant waste wood methanol in free- 0 0 standing plant Verżjoni Elettronika B 4411 farmed wood methanol in free- 4.1 4.1 standing plant Fischer-Tropsch diesel from black- 0 0 liquor gasification integrated with pulp mill Fischer-Tropsch petrol from black- 0 0 liquor gasification integrated with pulp mill dimethylether (DME) from black- 0 0 liquor gasification integrated with pulp mill Methanol from black-liquor 0 0 gasification integrated with pulp mill the part from renewable sources of Equal to that of the methanol production MTBE pathway used Disaggregated default values for processing: "ep" as defined in Part C of this Schedule Biofuel and bioliquid production Greenhouse gas Greenhouse gas pathway emissions – emissions – default typical value value (g CO2eq/MJ) (g CO2eq/MJ) wheat straw ethanol 4.8 6.8 waste wood Fischer-Tropsch diesel in 0.1 0.1 free-standing plant farmed wood Fischer-Tropsch diesel 0.1 0.1 in free-standing plant waste wood Fischer-Tropsch petrol in 0.1 0.1 free-standing plant farmed wood Fischer-Tropsch petrol 0.1 0.1 in free-standing plant waste wood dimethylether (DME) in 0 0 free-standing plant farmed wood dimethylether (DME) in 0 0 free-standing plant waste wood methanol in free-standing 0 0 plant farmed wood methanol in free- 0 0 standing plant Fischer-Tropsch diesel from black- 0 0 liquor gasification integrated with pulp mill Fischer-Tropsch petrol from black- 0 0 liquor gasification integrated with pulp mill Verżjoni Elettronika B 4412 dimethylether (DME) from black- 0 0 liquor gasification integrated with pulp mill methanol from black-liquor 0 0 gasification integrated with pulp mill the part from renewable sources of Equal to that of the methanol production MTBE pathway used Disaggregated default values for transport and distribution: "etd" as defined in Part C of this Schedule Biofuel and bioliquid production Greenhouse gas Greenhouse gas pathway emissions – emissions – default typical value value (g CO2eq/MJ) (g CO2eq/MJ) wheat straw ethanol 7.1 7.1 waste wood Fischer-Tropsch diesel 12.2 12.2 in free-standing plant farmed wood Fischer-Tropsch 8.4 8.4 diesel in free-standing plant waste wood Fischer-Tropsch petrol 12.2 12.2 in free-standing plant farmed wood Fischer-Tropsch 8.4 8.4 petrol in free-standing plant waste wood dimethylether (DME) 12.1 12.1 in free-standing plant farmed wood dimethylether (DME) 8.6 8.6 in free-standing plant waste wood methanol in free- 12.1 12.1 standing plant farmed wood methanol in free- 8.6 8.6 standing plant Fischer-Tropsch diesel from black- 7.7 7.7 liquor gasification integrated with pulp mill Fischer-Tropsch petrol from black- 7.9 7.9 liquor gasification integrated with pulp mill dimethylether (DME) from black- 7.7 7.7 liquor gasification integrated with pulp mill methanol from black-liquor 7.9 7.9 gasification integrated with pulp mill the part from renewable sources of Equal to that of the methanol production MTBE pathway used Verżjoni Elettronika B 4413 Disaggregated default values for transport and distribution of final fuel only. These are already included in the table of "transport and distribution emissions etd" as defined in Part C of this Schedule, but the following values are useful if an economic operator wishes to declare actual transport emissions for feedstock transport only). Biofuel and bioliquid production Greenhouse gas Greenhouse gas pathway emissions – emissions – default typical value value (g CO2eq/MJ) (g CO2eq/MJ) wheat straw ethanol 1.6 1.6 waste wood Fischer-Tropsch diesel in 1.2 1.2 free-standing plant farmed wood Fischer-Tropsch diesel 1.2 1.2 in free-standing plant waste wood Fischer-Tropsch petrol in 1.2 1.2 free-standing plant farmed wood Fischer-Tropsch petrol 1.2 1.2 in free-standing plant waste wood dimethylether (DME) in 2.0 2.0 free-standing plant farmed wood dimethylether (DME) in 2.0 2.0 free-standing plant waste wood methanol in free-standing 2.0 2.0 plant farmed wood methanol in free- 2.0 2.0 standing plant Fischer-Tropsch diesel from black- 2.0 2.0 liquor gasification integrated with pulp mill Fischer-Tropsch petrol from black- 2.0 2.0 liquor gasification integrated with pulp mill dimethylether (DME) from black- 2.0 2.0 liquor gasification integrated with pulp mill methanol from black-liquor 2.0 2.0 gasification integrated with pulp mill the part from renewable sources of Equal to that of the methanol production MTBE pathway used Verżjoni Elettronika B 4414 Total for cultivation, processing, transport and distribution Biofuel and bioliquid production Greenhouse gas Greenhouse gas pathway emissions – emissions – default typical value value (g CO2eq/MJ) (g CO2eq/MJ) wheat straw ethanol 13.7 15.7 waste wood Fischer-Tropsch diesel in 15.6 15.6 free-standing plant farmed wood Fischer-Tropsch diesel 16.7 16.7 in free-standing plant waste wood Fischer-Tropsch petrol in 15.6 15.6 free-standing plant farmed wood Fischer-Tropsch petrol 16.7 16.7 in free-standing plant waste wood dimethylether (DME) in 15.2 15.2 free-standing plant farmed wood dimethylether (DME) in 16.2 16.2 free-standing plant waste wood methanol in free-standing 15.2 15.2 plant farmed wood methanol in free- 16.2 16.2 standing plant Fischer-Tropsch diesel from black- 10.2 10.2 liquor gasification integrated with pulp mill Fischer-Tropsch petrol from black- 10.4 10.4 liquor gasification integrated with pulp mill dimethylether (DME) from black- 10.2 10.2 liquor gasification integrated with pulp mill methanol from black-liquor 10.4 10.4 gasification integrated with pulp mill the part from renewable sources of Equal to that of the methanol production MTBE pathway used Verżjoni Elettronika B 4415

SECOND SCHEDULE (regulations 2, 3 and 5) Rules for calculating the greenhouse gas impact of biomass fuels and their fossil fuel comparators Part A TYPICAL AND DEFAULT VALUES OF GREENHOUSE GAS EMISSIONS SAVINGS FOR BIOMASS FULELS IF PRODUCED WITH NO NET-CARBON EMISSIONS FROM LAND USE CHANGE WOODCHIPS Biomass fuel Transport Greenhouse gas Greenhouse gas emissions production system distance emissions savings – savings – default value typical value Heat Electricity Heat Electricity Woodchips from forest 1 to 500 km 93% 89% 91% 87% residues 500 to 2500 89% 84% 87% 81% km 2500 to 10000 82% 73% 78% 67% km Above 10000 67% 51% 60% 41% km Woodchips from short 2500 to 10000 77% 65% 73% 60% rotation coppice km (Eucalyptus) Woodchips from short 1 to 500 km 89% 83% 87% 81% rotation coppice (Poplar 500 to 2500 85% 78% 84% 76% – Fertilised) km 2500 to 10000 78% 67% 74% 62% km Above 10000 63% 45% 57% 35% km Woodchips from short 1 to 500 km 91% 87% 90% 85% rotation coppice (Poplar 500 to 2500 88% 82% 86% 79% – No fertilisation) km 2500 to 10000 80% 70% 77% 65% km Above 10000 65% 48% 59% 39% km Verżjoni Elettronika B 4416 Woodchips from 1 to 500 km 93% 89% 92% 88% stemwood 500 to 2500 90% 85% 88% 82% km 2500 to 10000 82% 73% 79% 68% km Above 10000 67% 51% 61% 42% km Woodchips from industry 1 to 500 km 94% 92% 93% 90% residues 500 to 2500 91% 87% 90% 85% km 2500 to 10000 83% 75% 80% 71% km Above 10000 69% 54% 63% 44% km WOOD PELLETS (*1) Biomass fuel production system Transport Greenhouse gas Greenhouse gas distance emissions savings – emissions savings – typical value default value Heat Electricity Heat Electricity Wood briquettes or pellets Case 1 1 to 500 km 58% 37% 49% 24% from forest residues 500 to 2500 58% 37% 49% 25% km 2500 to 55% 34% 47% 21% 10000 km Above 50% 26% 40% 11% 10000 km Case 2a 1 to 500 km 77% 66% 72% 59% 500 to 2500 77% 66% 72% 59% km 2500 to 75% 62% 70% 55% 10000 km Above 69% 54% 63% 45% 10000 km Case 3a 1 to 500 km 92% 88% 90% 85% 500 to 2500 92% 88% 90% 86% km 2500 to 90% 85% 88% 81% 10000 km Above 84% 76% 81% 72% 10000 km Verżjoni Elettronika B 4417 Wood briquettes or pellets Case 1 2500 to 52% 28% 43% 15% from short rotation 10000 km coppice (Eucalyptus) Case 2a 2500 to 70% 56% 66% 49% 10000 km Case 3a 2500 to 85% 78% 83% 75% 10000 km Wood briquettes or pellets Case 1 1 to 500 km 54% 32% 46% 20% from short rotation 500 to 52% 29% 44% 16% coppice (Poplar – 10000 km Fertilised) Above 47% 21% 37% 7% 10000 km Case 2a 1 to 500 km 73% 60% 69% 54% 500 to 71% 57% 67% 50% 10000 km Above 66% 49% 60% 41% 10000 km Case 3a 1 to 500 km 88% 82% 87% 81% 500 to 86% 79% 84% 77% 10000 km Above 80% 71% 78% 67% 10000 km Wood briquettes or pellets Case 1 1 to 500 km 56% 35% 48% 23% from short rotation 500 to 54% 32% 46% 20% coppice (Poplar – No 10000 km fertilisation) Above 49% 24% 40% 10% 10000 km Case 2a 1 to 500 km 76% 64% 72% 58% 500 to 74% 61% 69% 54% 10000 km Above 68% 53% 63% 45% 10000 km Case 3a 1 to 500 km 91% 86% 90% 85% 500 to 89% 83% 87% 81% 10000 km Above 83% 75% 81% 71% 10000 km Verżjoni Elettronika B 4418 Stemwood Case 1 1 to 500 km 57% 37% 49% 24% 500 to 2500 58% 37% 49% 25% km 2500 to 55% 34% 47% 21% 10000 km Above 50% 26% 40% 11% 10000 km Case 2a 1 to 500 km 77% 66% 73% 60% 500 to 2500 77% 66% 73% 60% km 2500 to 75% 63% 70% 56% 10000 km Above 70% 55% 64% 46% 10000 km Case 3a 1 to 500 km 92% 88% 91% 86% 500 to 2500 92% 88% 91% 87% km 2500 to 90% 85% 88% 83% 10000 km Above 84% 77% 82% 73% 10000 km Wood briquettes or pellets Case 1 1 to 500 km 75% 62% 69% 55% from wood industry 500 to 2500 75% 62% 70% 55% residues km 2500 to 72% 59% 67% 51% 10000 km Above 67% 51% 61% 42% 10000 km Case 2a 1 to 500 km 87% 80% 84% 76% 500 to 2500 87% 80% 84% 77% km 2500 to 85% 77% 82% 73% 10000 km Above 79% 69% 75% 63% 10000 km Case 3a 1 to 500 km 95% 93% 94% 91% 500 to 2500 95% 93% 94% 92% km 2500 to 93% 90% 92% 88% 10000 km Above 88% 82% 85% 78% 10000 km Verżjoni Elettronika B 4419 (*1) Case 1 refers to processes in which a natural gas boiler is used to provide the process heat to the pellet mill. Electricity for the pellet mill is supplied from the grid; Case 2a refers to processes in which a woodchips boiler, fed with pre-dried chips, is used to provide process heat. Electricity for the pellet mill is supplied from the grid; Case 3a refers to processes in which a CHP, fed with pre-dried woodchips, is used to provide electricity and heat to the pellet mill. AGRICULTURE PATHWAYS Biomass fuel Transport Greenhouse gas emissions Greenhouse gas emissions production system distance savings – typical value savings – default value Heat Electricity Heat Electricity Agricultural Residues 1 to 500 km 95% 92% 93% 90% 3 500 to 2500 km 89% 83% 86% 80% with density < 0.2 t/m 2500 to 10000 77% 66% 73% 60% (*1) km Above 10000 km 57% 36% 48% 23% Agricultural Residues 1 to 500 km 95% 92% 93% 90% 3 500 to 2500 km 93% 89% 92% 87% with density > 0.2 t/m 2500 to 10000 88% 82% 85% 78% (*2) km Above 10000 km 78% 68% 74% 61% Straw pellets 1 to 500 km 88% 82% 85% 78% 500 to 10000 km 86% 79% 83% 74% Above 10000 km 80% 70% 76% 64% Bagasse briquettes 500 to 10000 km 93% 89% 91% 87 % Above 10000 km 87% 81% 85% 77% Palm Kernel Meal Above 10000 km 20% -18% 11% -33% Palm Kernel Meal (no Above 10000 km 46% 20% 42% 14% CH4 emissions from oil mill) (*1) This group of materials includes agricultural residues with a low bulk density and it comprises materials such as straw bales, oat hulls, rice husks and sugar cane bagasse bales (not exhaustive list). (*2) The group of agricultural residues with higher bulk density includes materials such as corn cobs, nut shells, soybean hulls, palm kernel shells (not exhaustive list). Verżjoni Elettronika B 4420 BIOGAS FOR ELECTRICITY (*1) Biogas production Technological Greenhouse gas Greenhouse gas system option emissions savings – emissions savings – typical value default value Wet manure Case 1 Open digestate (2) 146% 94% (1) Close digestate (3) 246% 240% Case 2 Open digestate 136% 85% Close digestate 227% 219% Case 3 Open digestate 142% 86% Close digestate 243% 235% Maize whole Case 1 Open digestate 36% 21% plant (4) Close digestate 59% 53% Case 2 Open digestate 34% 18% Close digestate 55% 47% Case 3 Open digestate 28% 10% Close digestate 52% 43% Biowaste Case 1 Open digestate 47% 26% Close digestate 84% 78% Case 2 Open digestate 43% 21% Close digestate 77% 68% Case 3 Open digestate 38% 14% Close digestate 76% 66% Verżjoni Elettronika B 4421 (*1) Case 1 refers to pathways in which electricity and heat required in the process are supplied by the CHP engine itself. Case 2 refers to pathways in which the electricity required in the process is taken from the grid and the process heat is supplied by the CHP engine itself. In some Member States, operators are not allowed to claim the gross production for subsidies and case 1 is the more likely configuration. Case 3 refers to pathways in which the electricity required in the process is taken from the grid and the process heat is supplied by a biogas boiler. This case applies to some installations in which the CHP engine is not on-site and biogas is sold (but not upgraded to biomethane). (1) The values for biogas production from manure include negative emissions for emissions saved from raw manure management. The value of esca considered is equal to – 45 g CO2eq/MJ manure used in anaerobic digestion. (2) Open storage of digestate accounts for additional emissions of CH4 and N2O. The magnitude of those emissions changes with ambient conditions, substrate types and the digestion efficiency. (3) Close storage means that the digestate resulting from the digestion process is stored in a gas-tight tank and that the additional biogas released during storage is considered to be recovered for production of additional electricity or biomethane. No greenhouse gas emissions are included in that process. (4) Maize whole plant means maize harvested as fodder and ensiled for preservation. BIOGAS FOR ELECTRICITY – MIXTURES OF MANURE AND MAIZE Biogas production Technological option Greenhouse gas Greenhouse gas system emissions savings – emissions savings – typical value default value Manure – Case 1 Open digestate 72% 45% Maize Close digestate 120% 114% Case 2 Open digestate 67% 40% 80% - 20% Close digestate 111% 103% Case 3 Open digestate 65% 35% Close digestate 114% 106% Verżjoni Elettronika B 4422 Manure – Case 1 Open digestate 60% 37% Maize Close digestate 100% 94% Case 2 Open digestate 57% 32% 70% - 30% Close digestate 93% 85% Case 3 Open digestate 53% 27% Close digestate 94% 85% Manure – Case 1 Open digestate 53% 32% Maize Close digestate 88% 82% Case 2 Open digestate 50% 28% 60% - 40% Close digestate 82% 73% Case 3 Open digestate 46% 22% Close digestate 81% 72% BIOMETHANE FOR TRANSPORT (*1) Biomethane Technological Greenhouse gas Greenhouse gas production options emissions savings – emissions savings – system typical value default value Wet manure Open digestate, no 117% 72% off-gas combustion Open digestate, off- 133% 94% gas combustion Close digestate, no 190% 179% off-gas combustion Close digestate, 206% 202% off-gas combustion Maize whole Open digestate, no 35% 17% plant off-gas combustion Open digestate, off- 51% 39% gas combustion Close digestate, no 52% 41% off-gas combustion Close digestate, 68% 63% off-gas combustion Biowaste Open digestate, no 43% 20% off-gas combustion Open digestate, off- 59% 42% gas combustion Close digestate, no 70% 58% off-gas combustion Close digestate, 86% 80% off-gas combustion Verżjoni Elettronika B 4423 (*1) The greenhouse gas emissions savings for biomethane only refer to compressed biomethane relative to the fossil fuel comparator for transport of 94 g CO2eq/MJ. BIOMETHANE – MIXTURES OF MANURE AND MAIZE (*1) Biomethane Technological Greenhouse gas Greenhouse gas production options emissions savings – emissions savings – system typical value default value Manure – Maize Open digestate, no 62% 35% 80% - 20% off-gas combustion (1) Open digestate, off- 78% 57% gas combustion (2) Close digestate, no 97% 86% off-gas combustion Close digestate, off- 113% 108% gas combustion Manure – Maize Open digestate, no 53% 29% 70% - 30% off-gas combustion Open digestate, off- 69% 51% gas combustion Close digestate, no 83% 71% off-gas combustion Close digestate, off- 99% 94% gas combustion Manure – Maize Open digestate, no 48% 25% 60% - 40% off-gas combustion Open digestate, off- 64% 48% gas combustion Close digestate, no 74% 62% off-gas combustion Close digestate, off- 90% 84% gas combustion Verżjoni Elettronika B 4424 (*1) The greenhouse gas emissions savings for biomethane only refer to compressed biomethane relative to the fossil fuel comparator for transport of 94 g CO2eq/MJ. (1) This category includes the following categories of technologies for biogas upgrade to biomethane: Pressure Swing Adsorption (PSA), Pressure Water Scrubbing (PWS), Membranes, Cryogenic, and Organic Physical Scrubbing (OPS). It includes an emission of 0.03 MJ CH4/MJ biomethane for the emission of methane in the off- gases. (2) This category includes the following categories of technologies for biogas upgrade to biomethane: Pressure Water Scrubbing (PWS) when water is recycled, Pressure Swing Adsorption (PSA), Chemical Scrubbing, Organic Physical Scrubbing (OPS), Membranes and Cryogenic upgrading. No methane emissions are considered for this category (the methane in the off-gas is combusted, if any). Part B METHODOLOGY 1. Greenhouse gas emissions from the production and use of biomass fuels, shall be calculated as follows: (a) Greenhouse gas emissions from the production and use of biomass fuels before conversion into electricity, heating and cooling, shall be calculated as: E = eec + el + ep + etd + eu – esca – eccs – eccr, Where E = total emissions from the production of the fuel before energy conversion; eec = emissions from the extraction or cultivation of raw materials; el = annualised emissions from carbon stock changes caused by land-use change; ep = emissions from processing; etd = emissions from transport and distribution; eu = emissions from the fuel in use; esca = emission savings from soil carbon accumulation via improved agricultural management; eccs = emission savings from CO2 capture and geological storage; and eccr = emission savings from CO 2 capture and replacement. Verżjoni Elettronika B 4425 Emissions from the manufacture of machinery and equipment shall not be taken into account. (b) In the case of co-digestion of different substrates in a biogas plant for the production of biogas or biomethane, the typical and default values of greenhouse gas emissions shall be calculated as: where: E = greenhouse gas emissions per MJ biogas or biomethane produced from co- digestion of the defined mixture of substrates Sn = Share of feedstock n in energy content En = Emission in g CO2/MJ for pathway n as provided in Part D of this Schedule (*) where: Pn = energy yield [MJ] per kilogram of wet input of feedstock n (**) Wn = weighting factor of substrate n defined as: where: In = Annual input to digester of substrate n [tonne of fresh matter] AMn = Average annual moisture of substrate n [kg water/kg fresh matter] SMn = Standard moisture for substrate n (***). Verżjoni Elettronika B 4426 (*) For animal manure used as substrate, a bonus of 45g CO2eq/MJ manure (– 54kg CO2eq/t fresh matter) is added for improved agricultural and manure management. (**) The following values of Pn shall be used for calculating typical and default values: P(Maize): 4.16 [MJbiogas/kg wet maize @ 65% moisture] P(Manure): 0.50 [MJbiogas/kg wet manure @ 90% moisture] P(Biowaste) 3.41 [MJbiogas/kg wet biowaste @ 76% moisture] (***) The following values of the standard moisture for substrate SMn shall be used: SM(Maize): 0.65 [kg water/kg fresh matter] SM(Manure): 0.90 [kg water/kg fresh matter] SM(Biowaste): 0.76 [kg water/kg fresh matter] (c) In the case of co-digestion of n substrates in a biogas plant for the production of electricity or biomethane, actual greenhouse gas emissions of biogas and biomethane are calculated as follows: where: E = total emissions from the production of the biogas or biomethane before energy conversion; Sn = Share of feedstock n, in fraction of input to the digester; eec,n = emissions from the extraction or cultivation of feedstock n; etd,feedstock,n = emissions from transport of feedstock n to the digester; el,n = annualised emissions from carbon stock changes caused by land-use change, for feedstock n; esca = emission savings from improved agricultural management of feedstock n (*); ep = emissions from processing; Verżjoni Elettronika B 4427 etd,product = emissions from transport and distribution of biogas and/or biomethane; eu = emissions from the fuel in use, that is greenhouse gases emitted during combustion; eccs = emission savings from CO 2 capture and geological storage; and eccr = emission savings from CO2 capture and replacement. (*) For escaa bonus of 45g CO2eq/MJ manure shall be attributed for improved agricultural and manure management in the case animal manure is used as a substrate for the production of biogas and biomethane. (d) Greenhouse gas emissions from the use of biomass fuels in producing electricity, heating and cooling, including the energy conversion to electricity and/or heat or cooling produced, shall be calculated as follows: (i) For energy installations delivering only heat: (ii) For energy installations delivering only electricity: where: ECh,el = Total greenhouse gas emissions from the final energy commodity. E = Total greenhouse gas emissions of the fuel before end-conversion. ηel = The electrical efficiency, defined as the annual electricity produced divided by the annual fuel input, based on its energy content. ηh = The heat efficiency, defined as the annual useful heat output divided by the annual fuel input, based on its energy content. (iii) For the electricity or mechanical energy coming from energy installations delivering useful heat together Verżjoni Elettronika B 4428 with electricity and/or mechanical energy: (iv) For the useful heat coming from energy installations delivering heat together with electricity and/or mechanical energy: where: ECh,el = Total greenhouse gas emissions from the final energy commodity. E = Total greenhouse gas emissions of the fuel before end-conversion. ηel = The electrical efficiency, defined as the annual electricity produced divided by the annual energy input, based on its energy content. ηh = The heat efficiency, defined as the annual useful heat output divided by the annual energy input, based on its energy content. Cel = Fraction of exergy in the electricity, and/or mechanical energy, set to 100% (Cel = 1). Ch = Carnot efficiency (fraction of exergy in the useful heat). The Carnot efficiency, Ch, for useful heat at different temperatures is defined as: where: Th = Temperature, measured in absolute temperature (kelvin) of the useful heat at point of delivery. T0 = Temperature of surroundings, set at 273.15 kelvin (equal to 0°C). Verżjoni Elettronika B 4429 If the excess heat is exported for heating of buildings, at a temperature below 150°C (423.15 kelvin), Ch can alternatively be defined as follows: Ch = Carnot efficiency in heat at 150°C (423.15 kelvin), which is: 0.3546 For the purposes of that calculation, the following definitions apply: (i) "cogeneration" shall mean the simultaneous generation in one process of thermal energy and electricity and/ or mechanical energy; (ii) "useful heat" shall mean heat generated to satisfy an economical justifiable demand for heat, for heating or cooling purposes; (iii) "economically justifiable demand" shall mean the demand that does not exceed the needs for heat or cooling and which would otherwise be satisfied at market conditions. 2. Greenhouse gas emissions from biomass fuels shall be expressed as follows: (a) greenhouse gas emissions from biomass fuels, E, shall be expressed in terms of grams of CO2 equivalent per MJ of biomass fuel, g CO2eq/MJ; (b) greenhouse gas emissions from heating or electricity, produced from biomass fuels, EC, shall be expressed in terms of grams of CO2 equivalent per MJ of final energy commodity (heat or electricity), g CO2eq/MJ. When heating and cooling are co-generated with electricity, emissions shall be allocated between heat and electricity (as under paragraph (d) of item 1), irrespective if the heat is used for actual heating purposes or for cooling. (Note 1) Where the greenhouse gas emissions from the extraction or cultivation of raw materials eec are expressed in unit g CO2eq/dry-ton of feedstock, the conversion to grams of CO2 equivalent per MJ of fuel, g CO2eq /MJ, shall be calculated as follows (Note 2) Verżjoni Elettronika B 4430 where: Fuel feedstock factora = [Ratio of MJ feedstock required to make 1MJ fuel] Emissions per dry-ton feedstock shall be calculated as follows: 3. Greenhouse gas emissions savings from biomass fuels shall be calculated as follows: (a) greenhouse gas emissions savings from biomass fuels used as transport fuels: SAVING = (EF(t) – EB)/EF(t) where EB = total emissions from biomass fuels used as transport fuels; and EF(t) = total emissions from the fossil fuel comparator for transport (b) greenhouse gas emissions savings from heat and cooling, and electricity being generated from biomass fuels: SAVING = (ECF(h&c,el) – ECB(h&c,el))/ECF (h&c,el), where ECB(h&c,el) = total emissions from the heat or electricity, ECF(h&c,el) = total emissions from the fossil fuel comparator for useful heat or electricity. Verżjoni Elettronika B 4431 4. The greenhouse gases taken into account for the purposes of item1 shall be CO2, N2O and CH4. For the purposes of calculating CO2 equivalence, those gases shall be valued as follows: CO2: 1 N2O: 298 CH4: 25 5. Emissions from the extraction, harvesting or cultivation of raw materials, eec, shall include emissions from the extraction, harvesting or cultivation process itself; from the collection, drying and storage of raw materials; from waste and leakages; and from the production of chemicals or products used in extraction or cultivation. Capture of CO2 in the cultivation of raw materials shall be excluded. Estimates of emissions from agriculture biomass cultivation may be derived from the regional averages for cultivation emissions included in the reports referred to in Article 31(4) of the Directive or the information on the disaggregated default values for cultivation emissions included in this Schedule, as an alternative to using actual values. In the absence of relevant information in those reports it is allowed to calculate averages based on local farming practises based for instance on data of a group of farms, as an alternative to using actual values. Estimates of emissions from cultivation and harvesting of forestry biomass may be derived from the use of averages for cultivation and harvesting emissions calculated for geographical areas at national level, as an alternative to using actual values. 6. For the purposes of the calculation referred to in paragraph (a) of item 1, emission savings from improved agriculture management, esca, such as shifting to reduced or zero-tillage, improved crop/rotation, the use of cover crops, including crop residue management, and the use of organic soil improver (e.g. compost, manure fermentation digestate), shall be taken into account only if solid and verifiable evidence is provided that the soil carbon has increased or that it is reasonable to expect to have increased over the period in which the raw materials concerned were cultivated while taking into account the emissions where such practices lead to increased fertiliser and herbicide use (Note 3). 7. Annualised emissions from carbon stock changes caused by land-use change, el, shall be calculated by dividing total emissions equally over twenty (20) years. For the calculation of those emissions the following rule shall be applied: Verżjoni Elettronika B 4432 el = (CSR – CSA) × 3.664 × 1/20 × 1/P – eB, (Note 4) where el = annualised greenhouse gas emissions from carbon stock change due to land-use change (measured as mass of CO2-equivalent per unit biomass fuel energy). "Cropland" (Note 5) and "perennial cropland" (Note 6) shall be regarded as one land use; CSR = the carbon stock per unit area associated with the reference land use (measured as mass (tonnes) of carbon per unit area, including both soil and vegetation). The reference land use shall be the land use in January 2008 or twenty (20) years before the raw material was obtained, whichever was the later; CSA = the carbon stock per unit area associated with the actual land use (measured as mass (tonnes) of carbon per unit area, including both soil and vegetation). In cases where the carbon stock accumulates over more than one year, the value attributed to CSA shall be the estimated stock per unit area after twenty (20) years or when the crop reaches maturity, whichever the earlier; P = the productivity of the crop (measured as biomass fuel energy per unit area per year); and eB = bonus of 29g CO2eq/MJ biomass fuel if biomass is obtained from restored degraded land under the conditions laid down in item 8. 8. The bonus of 29g CO2eq/MJ shall be attributed if evidence is provided that the land: (a) was not in use for agriculture in January 2008 or any other activity; and (b) is severely degraded land, including such land that was formerly in agricultural use. The bonus of 29g CO2eq/MJ shall apply for a period of up to twenty (20) years from the date of conversion of the land to agricultural use, provided that a steady increase in carbon stocks as well as a sizable reduction in erosion phenomena for land falling under (b) are ensured. 9. "Severely degraded land" means land that, for a significant period of time, has either been significantly salinated or presented significantly low organic matter content and has been severely eroded. 10. In accordance with item 10 of Part C of the First Schedule, Commission Decision 2010/335/EU (Note 7), which provides for guidelines for the calculation of land carbon stocks in relation to the Directive, drawing on the 2006 IPCC Guidelines for National Greenhouse Gas Inventories – volume 4, and in accordance with Regulations (EU) No 525/2013 and (EU) 2018/841, shall serve as the Verżjoni Elettronika B 4433 basis for the calculation of land carbon stocks. 11. Emissions from processing, ep, shall include emissions from the processing itself; from waste and leakages; and from the production of chemicals or products used in processing, including the CO2 emissions corresponding to the carbon contents of fossil inputs, whether or not actually combusted in the process. In accounting for the consumption of electricity not produced within the solid or gaseous biomass fuel production plant, the greenhouse gas emissions intensity of the production and distribution of that electricity shall be assumed to be equal to the average emission intensity of the production and distribution of electricity in a defined region. By way of derogation from this rule, producers may use an average value for an individual electricity production plant for electricity produced by that plant, if that plant is not connected to the electricity grid. Emissions from processing shall include emissions from drying of interim products and materials where relevant. 12. Emissions from transport and distribution, etd, shall include emissions from the transport of raw and semi-finished materials and from the storage and distribution of finished materials. Emissions from transport and distribution to be taken into account under item 5 shall not be covered by this item. 13. Emissions of CO2 from fuel in use, eu, shall be taken to be zero for biomass fuels. Emissions of non-CO2 greenhouse gases (CH4 and N2O) from the fuel in use shall be included in the eu factor. 14. Emission savings from CO2 capture and geological storage, eccs, that have not already been accounted for in ep, shall be limited to emissions avoided through the capture and storage of emitted CO2 directly related to the extraction, transport, processing and distribution of biomass fuel if stored in compliance with Directive 2009/31/EC. 15. Emission savings from CO2 capture and replacement, eccr, shall be related directly to the production of biomass fuel they are attributed to, and shall be limited to emissions avoided through the capture of CO2 of which the carbon originates from biomass and which is used to replace fossil-derived CO2 in production of commercial products and services. 16. Where a cogeneration unit – providing heat and, or electricity to a biomass fuel production process for which emissions are being calculated – produces excess electricity and/or excess useful Verżjoni Elettronika B 4434 heat, the greenhouse gas emissions shall be divided between the electricity and the useful heat according to the temperature of the heat (which reflects the usefulness (utility) of the heat). The useful part of the heat is found by multiplying its energy content with the Carnot efficiency, Ch, calculated as follows: where: Th = Temperature, measured in absolute temperature (kelvin) of the useful heat at point of delivery. T0 = Temperature of surroundings, set at 273.15 kelvin (equal to 0°C). If the excess heat is exported for heating of buildings, at a temperature below 150°C (423.15 kelvin), Ch can alternatively be defined as follows: Ch = Carnot efficiency in heat at 150 °C (423.15 kelvin), which is: 0.3546 For the purposes of that calculation, the actual efficiencies shall be used, defined as the annual mechanical energy, electricity and heat produced respectively divided by the annual energy input. For the purposes of that calculation, the following definitions apply: (a) "cogeneration" shall mean the simultaneous generation in one process of thermal energy and electrical and/or mechanical energy; (b) "useful heat" shall mean heat generated to satisfy an economical justifiable demand for heat, for heating or cooling purposes; (c) "economically justifiable demand" shall mean the demand that does not exceed the needs for heat or cooling and which would otherwise be satisfied at market conditions. 17. Where a biomass fuel production process produces, in combination, the fuel for which emissions are being calculated and one or more other products ("co-products"), greenhouse gas emissions shall be divided between the fuel or its intermediate product and the co-products in proportion to their energy content (determined by lower Verżjoni Elettronika B 4435 heating value in the case of co-products other than electricity and heat). The greenhouse gas intensity of excess useful heat or excess electricity is the same as the greenhouse gas intensity of heat or electricity delivered to the biomass fuel production process and is determined from calculating the greenhouse gas intensity of all inputs and emissions, including the feedstock and CH4 and N2O emissions, to and from the cogeneration unit, boiler or other apparatus delivering heat or electricity to the biomass fuel production process. In the case of cogeneration of electricity and heat, the calculation is performed following item16. 18. For the purposes of the calculations referred to in item 17, the emissions to be divided shall be eec+ el+ esca+ those fractions of ep, etd, eccs and eccr that take place up to and including the process step at which a co-product is produced. If any allocation to co-products has taken place at an earlier process step in the life-cycle, the fraction of those emissions assigned in the last such process step to the intermediate fuel product shall be used for those purposes instead of the total of those emissions. In the case of biogas and biomethane, all co-products shall be taken into account for the purposes of that calculation. No emissions shall be allocated to wastes and residues. Co-products that have a negative energy content shall be considered to have an energy content of zero for the purposes of the calculation. Wastes and residues, including tree tops and branches, straw, husks, cobs and nut shells, and residues from processing, including crude glycerine (glycerine that is not refined) and bagasse, shall be considered to have zero life-cycle greenhouse gas emissions up to the process of collection of those materials irrespectively of whether they are processed to interim products before being transformed into the final product. In the case of biomass fuels produced in refineries, other than the combination of processing plants with boilers or cogeneration units providing heat and/or electricity to the processing plant, the unit of analysis for the purposes of the calculation referred to in item 17 shall be the refinery. 19. For biomass fuels used for the production of electricity, for the purposes of the calculation referred to in item 3, the fossil fuel comparator ECF(el) shall be 183g CO2eq/MJ electricity or 212g CO2eq/MJ electricity for the outermost regions. For biomass fuels used for the production of useful heat, as well as for the production of heating and/or cooling, for the purposes of the Verżjoni Elettronika B 4436 calculation referred to in item 3, the fossil fuel comparator ECF(h) shall be 80g CO2eq/MJ heat. For biomass fuels used for the production of useful heat, in which a direct physical substitution of coal can be demonstrated, for the purposes of the calculation referred to in item 3, the fossil fuel comparator ECF(h) shall be 124g CO2eq/MJ heat. For biomass fuels used as transport fuels, for the purposes of the calculation referred to in item 3, the fossil fuel comparator EF(t) shall be 94g CO2eq/MJ. Notes to Part B of this Schedule (Note 1) Heat or waste heat is used to generate cooling (chilled air or water) through absorption chillers. Therefore, it is appropriate to calculate only the emissions associated to the heat produced, per MJ of heat, irrespectively if the end-use of the heat is actual heating or cooling via absorption chillers. (Note 2)The formula for calculating greenhouse gas emissions from the extraction or cultivation of raw materials eec describes cases where feedstock is converted into biofuels in one step. For more complex supply chains, adjustments are needed for calculating greenhouse gas emissions from the extraction or cultivation of raw materials eec for intermediate products. (Note 3) Measurements of soil carbon can constitute such evidence, e.g. by a first measurement in advance of the cultivation and subsequent ones at regular intervals several years apart. In such a case, before the second measurement is available, increase in soil carbon would be estimated on the basis of representative experiments or soil models. From the second measurement onwards, the measurements would constitute the basis for determining the existence of an increase in soil carbon and its magnitude. (Note 4) The quotient obtained by dividing the molecular weight of CO2 (44.010 g/mol) by the molecular weight of carbon (12.011g/ mol) is equal to 3.664. (Note 5) Cropland as defined by IPCC. (Note 6) Perennial crops are defined as multi-annual crops, the stem of which is usually not annually harvested such as short rotation coppice and oil palm. (Note 7) Commission Decision 2010/335/EU of 10 June 2010 on guidelines for the calculation of land carbon stocks for the purpose of Verżjoni Elettronika B 4437

Annex V to Directive 2009/28/EC (OJL151, 17.6.2010, p.19). Part C DISAGGREGATED DEFAULT VALUES FOR BIOMASS FUELS Wood briquettes or pellets Biomass fuel Transpor Greenhouse gas emissions – typical value Greenhouse gas emissions – default production t distance (g CO2eq/MJ) value system (g CO2eq/MJ) Cultivati Processi Transp Non- Cultiva Processi Trans Non- on ng ort CO2 emissi tion ng port CO2 emiss ons from ions from the fuel in the fuel in use use Wood chips 1 to 500 0.0 1.6 3.0 0.4 0.0 1.9 3.6 0.5 from forest km residues 500 to 0.0 1.6 5.2 0.4 0.0 1.9 6.2 0.5 2500 km 2500 to 0.0 1.6 10.5 0.4 0.0 1.9 12.6 0.5 10000 km Above 0.0 1.6 20.5 0.4 0.0 1.9 24.6 0.5 10000 km Wood chips 2500 to 4.4 0.0 11.0 0.4 4.4 0.0 13.2 0.5 from SRC 10000 km (Eucalyptus) Wood chips 1 to 500 3.9 0.0 3.5 0.4 3.9 0.0 4.2 0.5 from SRC km (Poplar – 500 to 3.9 0.0 5.6 0.4 3.9 0.0 6.8 0.5 fertilised) 2500 km 2500 to 3.9 0.0 11.0 0.4 3.9 0.0 13.2 0.5 10000 km Above 3.9 0.0 21.0 0.4 3.9 0.0 25.2 0.5 10000 km Wood chips 1 to 500 2.2 0.0 3.5 0.4 2.2 0.0 4.2 0.5 from SRC km (Poplar – Not 500 to 2.2 0.0 5.6 0.4 2.2 0.0 6.8 0.5 fertilised) 2500 km 2500 to 2.2 0.0 11.0 0.4 2.2 0.0 13.2 0.5 10000 km Above 2.2 0.0 21.0 0.4 2.2 0.0 25.2 0.5 10000 km Verżjoni Elettronika B 4438 Wood chips 1 to 500 1.1 0.3 3.0 0.4 1.1 0.4 3.6 0.5 from km stemwood 500 to 1.1 0.3 5.2 0.4 1.1 0.4 6.2 0.5 2500 km 2500 to 1.1 0.3 10.5 0.4 1.1 0.4 12.6 0.5 10000 km Above 1.1 0.3 20.5 0.4 1.1 0.4 24.6 0.5 10000 km Wood chips 1 to 500 0.0 0.3 3.0 0.4 0.0 0.4 3.6 0.5 from wood km industry 500 to 0.0 0.3 5.2 0.4 0.0 0.4 6.2 0.5 residues 2500 km 2500 to 0.0 0.3 10.5 0.4 0.0 0.4 12.6 0.5 10000 km Above 0.0 0.3 20.5 0.4 0.0 0.4 24.6 0.5 10000 km Wood briquettes or pellets Biomass fuel Transport Greenhouse gas emissions – typical value Greenhouse gas emissions – default production distance (g CO2eq/MJ) value system (g CO2eq/MJ) Cultivation Processing Transport & Non- Cultivation Processing Transport & Non- distribution CO2 emissions distribution CO2 emissions from the fuel in from the fuel in use use Wood 1 to 500 0.0 25.8 2.9 0.3 0.0 30.9 3.5 0.3 briquettes or km pellets from 500 to 0.0 25.8 2.8 0.3 0.0 30.9 3.3 0.3 forest residues 2500 km (case 1) 2500 to 0.0 25.8 4.3 0.3 0.0 30.9 5.2 0.3 10000 km Above 0.0 25.8 7.9 0.3 0.0 30.9 9.5 0.3 10000 km Wood 1 to 500 0.0 12.5 3.0 0.3 0.0 15.0 3.6 0.3 briquettes or km pellets from 500 to 0.0 12.5 2.9 0.3 0.0 15.0 3.5 0.3 forest residues 2500 km (case 2a) 2500 to 0.0 12.5 4.4 0.3 0.0 15.0 5.3 0.3 10000 km Above 0.0 12.5 8.1 0.3 0.0 15.0 9.8 0.3 10000 km Verżjoni Elettronika B 4439 Wood 1 to 500 0.0 2.4 3.0 0.3 0.0 2.8 3.6 0.3 briquettes or km pellets from 500 to 0.0 2.4 2.9 0.3 0.0 2.8 3.5 0.3 forest residues 2500 km (case 3a) 2500 to 0.0 2.4 4.4 0.3 0.0 2.8 5.3 0.3 10000 km Above 0.0 2.4 8.2 0.3 0.0 2.8 9.8 0.3 10000 km Wood 2500 to 3.9 24.5 4.3 0.3 3.9 29.4 5.2 0.3 briquettes from 10000 km short rotation coppice (Eucalyptus – case 1) Wood 2500 to 5.0 10.6 4.4 0.3 5.0 12.7 5.3 0.3 briquettes from 10000 km short rotation coppice (Eucalyptus – case 2a) Wood 2500 to 5.3 0.3 4.4 0.3 5.3 0.4 5.3 0.3 briquettes from 10000 km short rotation coppice (Eucalyptus – case 3a) Wood 1 to 500 3.4 24.5 2.9 0.3 3.4 29.4 3.5 0.3 briquettes from km short rotation 500 to 3.4 24.5 4.3 0.3 3.4 29.4 5.2 0.3 coppice 10000 km Above 3.4 24.5 7.9 0.3 3.4 29.4 9.5 0.3 (Poplar – 10 000 km Fertilised – case 1) Wood 1 to 500 4.4 10.6 3.0 0.3 4.4 12.7 3.6 0.3 briquettes from km short rotation 500 to 4.4 10.6 4.4 0.3 4.4 12.7 5.3 0.3 coppice 10000 km Above 4.4 10.6 8.1 0.3 4.4 12.7 9.8 0.3 (Poplar – 10000 km Fertilised – case 2a) Verżjoni Elettronika B 4440 Wood 1 to 500 4.6 0.3 3.0 0.3 4.6 0.4 3.6 0.3 briquettes from km short rotation 500 to 4.6 0.3 4.4 0.3 4.6 0.4 5.3 0.3 coppice 10000 km Above 4.6 0.3 8.2 0.3 4.6 0.4 9.8 0.3 (Poplar – 10000 km Fertilised – case 3a) Wood 1 to 500 2.0 24.5 2.9 0.3 2.0 29.4 3.5 0.3 briquettes from km short rotation 500 to 2.0 24.5 4.3 0.3 2.0 29.4 5.2 0.3 coppice 2500 km 2500 to 2.0 24.5 7.9 0.3 2.0 29.4 9.5 0.3 (Poplar – no 10000 km fertilisation – case 1) Wood 1 to 500 2.5 10.6 3.0 0.3 2.5 12.7 3.6 0.3 briquettes from km short rotation 500 to 2.5 10.6 4.4 0.3 2.5 12.7 5.3 0.3 coppice 10000 km Above 2.5 10.6 8.1 0.3 2.5 12.7 9.8 0.3 (Poplar – no 10000 km fertilisation – case 2a) Wood 1 to 500 2.6 0.3 3.0 0.3 2.6 0.4 3.6 0.3 briquettes from km short rotation 500 to 2.6 0.3 4.4 0.3 2.6 0.4 5.3 0.3 coppice 10000 km Above 2.6 0.3 8.2 0.3 2.6 0.4 9.8 0.3 (Poplar – no 10000 km fertilisation– case 3a) Wood 1 to 500 1.1 24.8 2.9 0.3 1.1 29.8 3.5 0.3 briquettes or km pellets from 500 to 1.1 24.8 2.8 0.3 1.1 29.8 3.3 0.3 stemwood 2500 km (case 1) 2500 to 1.1 24.8 4.3 0.3 1.1 29.8 5.2 0.3 10000 km Above 1.1 24.8 7.9 0.3 1.1 29.8 9.5 0.3 10000 km Verżjoni Elettronika B 4441 Wood 1 to 500 1.4 11.0 3.0 0.3 1.4 13.2 3.6 0.3 briquettes or km pellets from 500 to 1.4 11.0 2.9 0.3 1.4 13.2 3.5 0.3 stemwood 2500 km (case 2a) 2500 to 1.4 11.0 4.4 0.3 1.4 13.2 5.3 0.3 10000 km Above 1.4 11.0 8.1 0.3 1.4 13.2 9.8 0.3 10000 km Wood 1 to 500 1.4 0.8 3.0 0.3 1.4 0.9 3.6 0.3 briquettes or km pellets from 500 to 1.4 0.8 2.9 0.3 1.4 0.9 3.5 0.3 stemwood 2500 km (case 3a) 2500 to 1.4 0.8 4.4 0.3 1.4 0.9 5.3 0.3 10000 km Above 1.4 0.8 8.2 0.3 1.4 0.9 9.8 0.3 10000 km Wood 1 to 500 0.0 14.3 2.8 0.3 0.0 17.2 3.3 0.3 briquettes or km pellets from 500 to 0.0 14.3 2.7 0.3 0.0 17.2 3.2 0.3 wood industry 2500 km residues 2500 to 0.0 14.3 4.2 0.3 0.0 17.2 5.0 0.3 (case 1) 10000 km Above 0.0 14.3 7.7 0.3 0.0 17.2 9.2 0.3 10000 km Wood 1 to 500 0.0 6.0 2.8 0.3 0.0 7.2 3.4 0.3 briquettes or km pellets from 500 to 0.0 6.0 2.7 0.3 0.0 7.2 3.3 0.3 wood industry 2500 km residues 2500 to 0.0 6.0 4.2 0.3 0.0 7.2 5.1 0.3 (case 2a) 10000 km Above 0.0 6.0 7.8 0.3 0.0 7.2 9.3 0.3 10000 km Wood 1 to 500 0.0 0.2 2.8 0.3 0.0 0.3 3.4 0.3 briquettes or km pellets from 500 to 0.0 0.2 2.7 0.3 0.0 0.3 3.3 0.3 wood industry 2500 km residues 2500 to 0.0 0.2 4.2 0.3 0.0 0.3 5.1 0.3 (case 3a) 10000 km Above 0.0 0.2 7.8 0.3 0.0 0.3 9.3 0.3 10000 km Verżjoni Elettronika B 4442 Agriculture pathways Biomass fuel Transport Greenhouse gas emissions – typical Greenhouse gas emissions – default value production distance value (g CO2eq/MJ) (g CO2eq/MJ) system Cultivation Processing Transport & Non- Cultivation Processing Transport & Non- distribution CO2 emissions distribution CO2 emissions from the fuel in from the fuel in use use Agricultural 1 to 500 km 0.0 0.9 2.6 0.2 0.0 1.1 3.1 0.3 Residues with 500 to 2500 0.0 0.9 6.5 0.2 0.0 1.1 7.8 0.3 density km 2500 to 0.0 0.9 14.2 0.2 0.0 1.1 17.0 0.3 < 0.2 t/m3 10000 km Above 0.0 0.9 28.3 0.2 0.0 1.1 34.0 0.3 10000 km Agricultural 1 to 500 km 0.0 0.9 2.6 0.2 0.0 1.1 3.1 0.3 Residues with 500 to 2500 0.0 0.9 3.6 0.2 0.0 1.1 4.4 0.3 density km 2500 to 0.0 0.9 7.1 0.2 0.0 1.1 8.5 0.3 > 0.2 t/m3 10000 km Above 0.0 0.9 13.6 0.2 0.0 1.1 16.3 0.3 10000 km Straw pellets 1 to 500 km 0.0 5.0 3.0 0.2 0.0 6.0 3.6 0.3 500 to 0.0 5.0 4.6 0.2 0.0 6.0 5.5 0.3 10000 km Above 0.0 5.0 8.3 0.2 0.0 6.0 10.0 0.3 10000 km Bagasse 500 to 0.0 0.3 4.3 0.4 0.0 0.4 5.2 0.5 briquettes 10000 km Above 0.0 0.3 8.0 0.4 0.0 0.4 9.5 0.5 10000 km Palm Kernel Above 21.6 21.1 11.2 0.2 21.6 25.4 13.5 0.3 Meal 10 000 km Palm Kernel Above 21.6 3.5 11.2 0.2 21.6 4.2 13.5 0.3 Meal (no 10000 km CH4 emission s from oil mill) Disaggregated default values for biogas for the production of Verżjoni Elettronika B 4443 electricity Biomass fuel production Technology TYPICAL VALUE [g CO2eq/MJ] DEFAULT VALUE [g CO2eq/MJ] system Cultivatio Processin Non- Transpo Manure Cultivati Processin Non- Transport Manure n g CO2 emission rt credits on g CO2 emissio credits s from the ns from the fuel in use fuel in use Wet case 1 Open 0.0 69.6 8.9 0.8 – 107.3 0.0 97.4 12.5 0.8 – 107.3 manure (1) digestate Close 0.0 0.0 8.9 0.8 – 97.6 0.0 0.0 12.5 0.8 – 97.6 digestate case 2 Open 0.0 74.1 8.9 0.8 – 107.3 0.0 103.7 12.5 0.8 – 107.3 digestate Close 0.0 4.2 8.9 0.8 – 97.6 0.0 5.9 12.5 0.8 – 97.6 digestate case 3 Open 0.0 83.2 8.9 0.9 – 120.7 0.0 116.4 12.5 0.9 – 120.7 digestate Close 0.0 4.6 8.9 0.8 – 108.5 0.0 6.4 12.5 0.8 – 108.5 digestate Maize case 1 Open 15.6 13.5 8.9 0.0 (3) — 15.6 18.9 12.5 0.0 — whole plant digestate ( 2) Close 15.2 0.0 8.9 0.0 — 15.2 0.0 12.5 0.0 — digestate case 2 Open 15.6 18.8 8.9 0.0 — 15.6 26.3 12.5 0.0 — digestate Close 15.2 5.2 8.9 0.0 — 15.2 7.2 12.5 0.0 — digestate case 3 Open 17.5 21.0 8.9 0.0 — 17.5 29.3 12.5 0.0 — digestate Close 17.1 5.7 8.9 0.0 — 17.1 7.9 12.5 0.0 — digestate Biowaste case 1 Open 0.0 21.8 8.9 0.5 — 0.0 30.6 12.5 0.5 — digestate Close 0.0 0.0 8.9 0.5 — 0.0 0.0 12.5 0.5 — digestate case 2 Open 0.0 27.9 8.9 0.5 — 0.0 39.0 12.5 0.5 — digestate Close 0.0 5.9 8.9 0.5 — 0.0 8.3 12.5 0.5 — digestate case 3 Open 0.0 31.2 8.9 0.5 — 0.0 43.7 12.5 0.5 — digestate Close 0.0 6.5 8.9 0.5 — 0.0 9.1 12.5 0.5 — digestate Verżjoni Elettronika B 4444 ( 1) The values for biogas production from manure include negative emissions for emissions saved from raw manure management. The value of esca considered is equal to – 45 g CO2eq/MJ manure used in anaerobic digestion. ( 2) Maize whole plant means maize harvested as fodder and ensiled for preservation. ( 3) Transport of agricultural raw materials to the transformation plant is, according to the methodology provided in the Commission's report of 25 February 2010 on sustainability requirements for the use of solid and gaseous biomass sources in electricity, heating and cooling, included in the "cultivation" value. The value for transport of maize silage accounts for 0.4 g CO2eq/MJ biogas. Disaggregated default values for biomethane Biometha Technological option TYPICAL VALUE [g CO2eq/MJ] DEFAULT VALUE [g CO2eq/MJ] ne Cultivat Processin Upgradi Transpor Compress Manure Cultivat Processi Upgra Transp Compre Manur productio ion g ng t ion at credits ion ng ding ort ssion at n system e filling filling station station credits Wet Open no off-gas 0.0 84.2 19.5 1.0 3.3 – 124.4 0.0 117.9 27.3 1.0 4.6 – 124.4 manure digestate combustion off-gas 0.0 84.2 4.5 1.0 3.3 – 124.4 0.0 117.9 6.3 1.0 4.6 – 124.4 combustion Close no off-gas 0.0 3.2 19.5 0.9 3.3 – 111.9 0.0 4.4 27.3 0.9 4.6 – 111.9 digestate combustion off-gas 0.0 3.2 4.5 0.9 3.3 – 111.9 0.0 4.4 6.3 0.9 4.6 – 111.9 combustion Maize Open no off-gas 18.1 20.1 19.5 0.0 3.3 — 18.1 28.1 27.3 0.0 4.6 — whole digestate combustion plant off-gas 18.1 20.1 4.5 0.0 3.3 — 18.1 28.1 6.3 0.0 4.6 — combustion Close no off-gas 17.6 4.3 19.5 0.0 3.3 — 17.6 6.0 27.3 0.0 4.6 — digestate combustion off-gas 17.6 4.3 4.5 0.0 3.3 — 17.6 6.0 6.3 0.0 4.6 — combustion Biowast Open no off-gas 0.0 30.6 19.5 0.6 3.3 — 0.0 42.8 27.3 0.6 4.6 — e digestate combustion off-gas 0.0 30.6 4.5 0.6 3.3 — 0.0 42.8 6.3 0.6 4.6 — combustion Close no off-gas 0.0 5.1 19.5 0.5 3.3 — 0.0 7.2 27.3 0.5 4.6 — digestate combustion off-gas 0.0 5.1 4.5 0.5 3.3 — 0.0 7.2 6.3 0.5 4.6 — combustion Verżjoni Elettronika B 4445 Part D TOTAL TYPICAL AND DEFAULT VALUES FOR BIOMASS FUEL PATHWAYS Biomass fuel production Transport Greenhouse gas Greenhouse gas system distance emissions – typical value emissions – default value (g CO2eq/MJ) (g CO2eq/MJ) Woodchips from forest 1 to 500 km 5 6 residues 500 to 2500 7 9 km 2500 to 12 15 10000 km Above 22 27 10000 km Woodchips from short rotation 2500 to 16 18 coppice (Eucalyptus) 10000 km Woodchips from short rotation 1 to 500 km 8 9 coppice (Poplar – Fertilised) 500 to 2500 10 11 km 2500 to 15 18 10000 km Above 25 30 10000 km Woodchips from short rotation 1 to 500 km 6 7 coppice (Poplar – No 500 to 2500 8 10 fertilisation) km 2500 to 14 16 10000 km Above 24 28 10 000 km Woodchips from stemwood 1 to 500 km 5 6 500 to 2500 7 8 km 2500 to 12 15 10000 km Above 22 27 10000 km Woodchips from industry 1 to 500 km 4 5 residues 500 to 2500 6 7 km 2500 to 11 13 10000 km Above 21 25 10000 km Verżjoni Elettronika B 4446 Wood briquettes or pellets 1 to 500 km 29 35 from forest residues (case 1) 500 to 2500 29 35 km 2500 to 30 36 10000 km Above 34 41 10000 km Wood briquettes or pellets 1 to 500 km 16 19 from forest residues (case 2a) 500 to 2500 16 19 km 2500 to 17 21 10000 km Above 21 25 10000 km Wood briquettes or pellets 1 to 500 km 6 7 from forest residues (case 3a) 500 to 2500 6 7 km 2500 to 7 8 10000 km Above 11 13 10000 km Wood briquettes or pellets 2500 to 33 39 from short rotation coppice 10000 km (Eucalyptus – case 1) Wood briquettes or pellets 2500 to 20 23 from short rotation coppice 10000 km (Eucalyptus – case 2a) Wood briquettes or pellets 2500 to 10 11 from short rotation coppice 10000 km (Eucalyptus – case 3a) Wood briquettes or pellets 1 to 500 km 31 37 from short rotation coppice 500 to 32 38 (Poplar – Fertilised – case 1) 10000 km Above 36 43 10000 km Wood briquettes or pellets 1 to 500 km 18 21 from short rotation coppice 500 to 20 23 (Poplar – Fertilised – case 2a) 10000 km Above 23 27 10000 km Verżjoni Elettronika B 4447 Wood briquettes or pellets 1 to 500 km 8 9 from short rotation coppice 500 to 10 11 (Poplar – Fertilised – case 3a) 10000 km Above 13 15 10000 km Wood briquettes or pellets 1 to 500 km 30 35 from short rotation coppice 500 to 31 37 (Poplar – no fertilisation – case 10000 km 1) Above 35 41 10000 km Wood briquettes or pellets 1 to 500 km 16 19 from short rotation coppice 500 to 18 21 (Poplar – no fertilisation – case 10000 km 2a) Above 21 25 10000 km Wood briquettes or pellets 1 to 500 km 6 7 from short rotation coppice 500 to 8 9 (Poplar – no fertilisation – case 10000 km 3a) Above 11 13 10000 km Wood briquettes or pellets 1 to 500 km 29 35 from stemwood (case 1) 500 to 2500 29 34 km 2500 to 30 36 10000 km Above 34 41 10000 km Wood briquettes or pellets 1 to 500 km 16 18 from stemwood (case 2a) 500 to 2500 15 18 km 2500 to 17 20 10000 km Above 21 25 10000 km Wood briquettes or pellets 1 to 500 km 5 6 from stemwood (case 3a) 500 to 2500 5 6 km 2500 to 7 8 10000 km Above 11 12 10000 km Verżjoni Elettronika B 4448 Wood briquettes or pellets 1 to 500 km 17 21 from wood industry residues 500 to 2500 17 21 (case 1) km 2500 to 19 23 10000 km Above 22 27 10000 km Wood briquettes or pellets 1 to 500 km 9 11 from wood industry residues 500 to 2500 9 11 (case 2a) km 2500 to 10 13 10 000 km Above 14 17 10000 km Wood briquettes or pellets 1 to 500 km 3 4 from wood industry residues 500 to 2500 3 4 (case 3a) km 2500 to 5 6 10000 Above 8 10 10000 km Case 1 refers to processes in which a Natural Gas boiler is used to provide the process heat to the pellet mill. Process electricity is purchased from the grid. Case 2a refers to processes in which a boiler fuelled with wood chips is used to provide the process heat to the pellet mill. Process electricity is purchased from the grid. Case 3a refers to processes in which a CHP, fuelled with wood chips, is used to provide heat and electricity to the pellet mill. Biomass fuel Transport Greenhouse gas emissions – Greenhouse gas emissions – production system distance typical value (g CO2eq/MJ) default value (g CO2eq/MJ) Agricultural Residues 1 to 500 km 4 4 with density 500 to 2500 8 9 < 0.2 t/m3 (1) km 2500 to 15 18 10000 km Above 29 35 10000 km Verżjoni Elettronika B 4449 Agricultural Residues 1 to 500 km 4 4 with density > 0.2 t/m3 500 to 2500 5 6 km (2) 2500 to 8 10 10000 km Above 15 18 10000 km Straw pellets 1 to 500 km 8 10 500 to 10 12 10000 km Above 14 16 10000 km Bagasse briquettes 500 to 5 6 10000 km Above 9 10 10000 km Palm Kernel Meal Above 54 61 10000 km Palm Kernel Meal (no Above 37 40 CH4 emissions from oil 10000 km mill) (1) This group of materials includes agricultural residues with a low bulk density and it comprises materials such as straw bales, oat hulls, rice husks and sugar cane bagasse bales (not exhaustive list). (2) The group of agricultural residues with higher bulk density includes materials such as corn cobs, nut shells, soybean hulls, palm kernel shells (not exhaustive list). Verżjoni Elettronika B 4450 Typical and default values – biogas for electricity Biogas production Technological option Typical value Default value system Greenhouse gas Greenhouse gas emissions emissions (g CO2eq/MJ) (g CO2eq/MJ) Biogas for electricity Case 1 Open – 28 3 from wet manure digestate (1) Close – 88 – 84 digestate (2) Case 2 Open – 23 10 digestate Close – 84 – 78 digestate Case 3 Open – 28 9 digestate Close – 94 – 89 digestate Biogas for electricity Case 1 Open 38 47 from maize whole plant digestate Close 24 28 digestate Case 2 Open 43 54 digestate Close 29 35 digestate Case 3 Open 47 59 digestate Close 32 38 digestate Biogas for electricity Case 1 Open 31 44 from biowaste digestate Close 9 13 digestate Case 2 Open 37 52 digestate Close 15 21 digestate Case 3 Open 41 57 digestate Close 16 22 digestate Verżjoni Elettronika B 4451 (1) Open storage of digestate accounts for additional emissions of methane which change with the weather, the substrate and the digestion efficiency. In these calculations the amounts are taken to be equal to 0.05 MJ CH4/MJ biogas for manure, 0.035 MJ CH4/ MJ biogas for maize and 0.01 MJ CH4/MJ biogas for biowaste. (2) Close storage means that the digestate resulting from the digestion process is stored in a gas tight tank and the additional biogas released during storage is considered to be recovered for production of additional electricity or biomethane. Typical and default values for biomethane Biomethane Technological Greenhouse gas Greenhouse gas production option emissions – emissions – default system typical value value (g CO2eq/MJ) (g CO2eq/MJ) Biomethane from Open digestate, no – 20 22 wet manure off-gas combustion (1) Open digestate, off- – 35 1 gas combustion (2) Close digestate, no – 88 – 79 off-gas combustion Close digestate, off- – 103 – 100 gas combustion Biomethane from Open digestate, no 58 73 maize whole plant off-gas combustion Open digestate, off- 43 52 gas combustion Close digestate, no 41 51 off-gas combustion Close digestate, off- 26 30 gas combustion Biomethane from Open digestate, no 51 71 biowaste off-gas combustion Open digestate, off- 36 50 gas combustion Close digestate, no 25 35 off-gas combustion Close digestate, off- 10 14 gas combustion Verżjoni Elettronika B 4452 (1) This category includes the following categories of technologies for biogas upgrade to biomethane: Pressure Swing Adsorption (PSA), Pressure Water Scrubbing (PWS), Membranes, Cryogenic, and Organic Physical Scrubbing (OPS). It includes an emission of 0.03 MJ CH4/MJ biomethane for the emission of methane in the off- gases. (2) This category includes the following categories of technologies for biogas upgrade to biomethane: Pressure Water Scrubbing (PWS) when water is recycled, Pressure Swing Adsorption (PSA), Chemical Scrubbing, Organic Physical Scrubbing (OPS), Membranes and Cryogenic upgrading. No methane emissions are considered for this category (the methane in the off-gas is combusted, if any). Typical and default values – biogas for electricity – mixtures of manure and maize: greenhouse gas emissions with shares given on a fresh mass basis Biogas production system Technological Greenhouse gas Greenhouse gas options emissions – typical emissions – default value value (g CO2eq/MJ) (g CO2eq/MJ) Manure – Case 1 Open digestate 17 33 Maize Close – 12 –9 80% - 20% digestate Case 2 Open digestate 22 40 Close –7 –2 digestate Case 3 Open digestate 23 43 Close –9 –4 digestate Manure – Case 1 Open digestate 24 37 Maize Close 0 3 70% - 30% digestate Case 2 Open digestate 29 45 Close 4 10 digestate Case 3 Open digestate 31 48 Close 4 10 digestate Verżjoni Elettronika B 4453 Manure – Case 1 Open digestate 28 40 Maize Close 7 11 60% - 40% digestate Case 2 Open digestate 33 47 Close 12 18 digestate Case 3 Open digestate 36 52 Close 12 18 digestate Comments Case 1 refers to pathways in which electricity and heat required in the process are supplied by the CHP engine itself. Case 2 refers to pathways in which the electricity required in the process is taken from the grid and the process heat is supplied by the CHP engine itself. In some Member States, operators are not allowed to claim the gross production for subsidies and case 1 is the more likely configuration. Case 3 refers to pathways in which the electricity required in the process is taken from the grid and the process heat is supplied by a biogas boiler. This case applies to some installations in which the CHP engine is not on-site and biogas is sold (but not upgraded to biomethane). Typical and default values – biomethane - mixtures of manure and maize: greenhouse gas emissions with shares given on a fresh mass basis Biomethane production Technological options Typical value Default value system (g CO2eq/ (g CO2eq/ MJ) MJ) Manure – Maize Open digestate, no off-gas 32 57 80% - 20% combustion Open digestate, off-gas combustion 17 36 Close digestate, no off-gas –1 9 combustion Close digestate, off-gas combustion – 16 – 12 Manure – Maize Open digestate, no off-gas 41 62 70% - 30% combustion Open digestate, off-gas combustion 26 41 Close digestate, no off-gas 13 22 combustion Close digestate, off-gas combustion –2 1 Verżjoni Elettronika B 4454 Manure – Maize Open digestate, no off-gas 46 66 60% - 40% combustion Open digestate, off-gas combustion 31 45 Close digestate, no off-gas 22 31 combustion Close digestate, off-gas combustion 7 10 Where biomethane is used as Compressed Biomethane as a transport fuel, a value of 3.3g CO2eq/MJ biomethane needs to be added to the typical values and a value of 4.6g CO2eq/MJ biomethane to the default values.

THIRD SCHEDULE Part A PROVISIONAL ESTIMATED INDIRECT LAND-USE CHANGE EMISSIONS FROM BIOFUEL, BIOLIQUID AND BIOMASS FUEL FEEDSTOCK (g CO2eq/MJ) (Note 1) Feedstock group Mean (1) Interpercentile range derived from the sensitivity analysis (2) Cereals and other starch- 12 8 to 16 rich crops Sugars 13 4 to 17 Oil crops 55 33 to 66 (1)The mean values included here represent a weighted average of the individually modelled feedstock values. (2) The range included here reflects 90% of the results using the fifth and ninety-fifth percentile values resulting from the analysis. The fifth percentile suggests a value below which 5% of the observations were found (namely, 5% of total data used showed results below 8, 4, and 33g CO2eq/MJ). The ninety- fifth percentile suggests a value below which 95% of the observations were found (namely, 5% of total data used showed results above 16, 17, and 66g CO2eq/MJ). Part B BIOFUELS, BIOLIQUIDS AND BIOMASS FUELS FOR WHICH THE ESTIMATED INDIRECT LAND-USE CHANGE EMISSIONS ARE CONSIDERED TO BE ZERO Biofuels, bioliquids and biomass fuels produced from the following feedstock categories will be considered to have estimated indirect land-use change emissions of zero: (1) feedstocks which are not listed under Part A of this Schedule. Verżjoni Elettronika B 4455 (2) feedstocks, the production of which has led to direct land- use change, namely, a change from one of the following IPCC land cover categories: forest land, grassland, wetlands, settlements, or other land, to cropland or perennial cropland (Note 2). In such a case a direct land-use change emission value (el) should have been calculated in accordance with item 7 of Part C of the First Schedule. Notes to this Schedule (Note 1) The mean values reported here represent a weighted average of the individually modelled feedstock values. The magnitude of the values in the Annex is sensitive to the range of assumptions (such as treatment of co-products, yield developments, carbon stocks and displacement of other commodities) used in the economic models developed for their estimation. Although it is therefore not possible to fully characterise the uncertainty range associated with such estimates, a sensitivity analysis conducted on the results based on a random variation of key parameters, a so-called Monte Carlo analysis, was conducted. (Note 2) Perennial crops are defined as multi-annual crops, the stem of which is usually not annually harvested such as short rotation coppice and oil palm. Verżjoni Elettronika B 4456

FOURTH SCHEDULE Consequential amendments to other legislation LEGISLATION PROVISION PHRASE THAT IS AMENDMENT TO BE AMENDED Lifecycle regulation 2 – "set out in regulation 3 "set out in regulation Greenhouse definition of of the Biofuels 3 of the Biofuels, Emissions from "low indirect (Sustainability Bioliquids and Fuels land-use Criteria) Regulations;" Biomass Fuels Regulations – change-risk (Sustainability S.L. 423.48 biofuels" Criteria) Regulations;" regulation "set out in regulation 3 "set out in regulation 3(1) of the Biofuels 3 of the Biofuels, (Sustainability Bioliquids and Criteria) Regulations." Biomass Fuels (Sustainability Criteria) Regulations." regulation "Life cycle greenhouse "Life cycle 3(4) gas emissions from greenhouse gas biofuels shall be emissions from calculated in biofuels shall be accordance with the calculated in provisions of the accordance with the Biofuels provisions of the (Sustainability Biofuels, Bioliquids Criteria) Regulations." and Biomass Fuels (Sustainability Criteria) Regulations." Regulator for FIRST "Biofuels "Biofuels, Bioliquids Energy and SCHEDULE (Sustainability and Biomass Fuels Water Services Criteria) Regulations (Sustainability Act- Cap. 545 (S.L. 545.28)" Criteria) Regulations, (S.L. 545.28)" Verżjoni Elettronika B 4457 Biofuels and regulation 24 "verified to be "verified to be Bioliquids compliant to the compliant with the Market sustainability criteria sustainability criteria Regulations – set out in regulation 4 as set out in the S.L. 545.15 of the Biofuels Biofuels, Bioliquids (Sustainability and Biomass Fuels Criteria) Regulations." (Sustainability Criteria) Regulations." Petroleum for regulation "the sustainability "the sustainability the Inland 33(5) criteria set out in criteria set out in (Wholesale) regulation 3 of the regulation 3 of the Fuel Market, Biofuels Biofuels, Bioliquids Bottling of LPG (Sustainability and Biomass Fuels and Primary Criteria) Regulations" (Sustainability Storage Criteria) Facilities Regulations" Regulations – S.L. 545.17 _________________________________________________________________________________________________________________________ Ippubblikat mid-Dipartiment tal-Informazzjoni (doi.gov.mt) — Valletta — Published by the Department of Information (doi.gov.mt) — Valletta Mitbugħ fl-Istamperija tal-Gvern fuq karta riċiklata — Printed at the Government Printing Press on recycled paper Prezz/Price €7.65 Verżjoni Elettronika _________________________________________________________________________________________________________________________ Ippubblikat mid-Dipartiment tal-Informazzjoni (doi.gov.mt) — Valletta — Published by the Department of Information (doi.gov.mt) — Valletta Mitbugħ fl-Istamperija tal-Gvern fuq karta riċiklata — Printed at the Government Printing Press on recycled paper Prezz/Price €7.65