S.I. No. 470/2024 - European Communities (Greenhouse Gas Emissions Trading) Regulations 2024

Notice of the making of this Statutory Instrument was published in

“Iris Oifigiúil” of 20th September, 2024.

INDEX

Chapter I: Stationary Installations and Maritime Sector
1. Citation
2. Commencement
3. Interpretation
4. Purpose and Application
5. Greenhouse Gas Emissions Permits
6. Applications for Greenhouse Gas Emissions Permits
7. Conditions for and Contents of Greenhouse Gas Emissions Permits
8. Changes relating to Installations
9. Community-wide Quantity of Allowances for the Third Trading Period
10. National Implementation Measures
11. Use of CERs and ERUs from Project Activities in the Community Scheme
12. Transfer, Surrender and Cancellation of Allowances
13. Validity of Allowances
14. Monitoring and Reporting of Emissions
15. Verification and Accreditation
Chapter II: Buildings, Road Transport and Additional Sectors
16. Greenhouse Gas Emissions Permits
17. Applications for Greenhouse Gas Emissions Permits
18. Authorisation for GHG Permits
19. Contents for GHG Permits
20. Monitoring Plans
21. Changes to Emissions Permits
22. Obligation to Surrender Allowances
23. National Derogation to ETS II
24. Monitoring and Reporting of Emissions
25. Verification and Accreditation
26. Exceptionally high energy prices
Chapter III: Enforcement
27. Issue of Direction
28. Direction
29. Service of Direction
30. Appeal from a Direction Issued by the Agency
31. Injunctive Relief
32. Authorised Officer
33. Offences
34. Penalties
35. Appeal against a Penalty
36. Expulsion Orders
37. Appeal Against an Expulsion Order
38. Expulsion Orders in Other Member States
39. Detention of a Ship
40. Appeal Against the Detention of a Ship
41. Detention Orders in Other Member States
42. Access to Information
43. Disclosure of Information and Confidentiality
44. Competent Authority
45. Union Registry
46. Reporting to the Commission
47. Designation of Focal Point and National Authority and Establishment of Registry
48. Approval of Project Activities
49. Power of the Agency to Request Further Information
50. Fees for Letters of Approval
51. Revocation
Schedule 1
CATEGORIES OF ACTIVITIES
Schedule 2
GREENHOUSE GASES
Schedule 3
PRINCIPLES FOR MONITORING AND REPORTING
Schedule 4
CRITERIA FOR VERIFICATION
Schedule 5
BUILDINGS, ROAD TRANSPORT AND ADDITIONAL SECTORS

I, EAMON RYAN, Minister for the Environment, Climate and Communications, in exercise of the powers conferred on me by section 3 of the European Communities Act 1972 (No. 27 of 1972) and for the purpose of giving further effect to Directive 2003/87/EC of the European Parliament and of the Council of 13 October 2003¹ , as amended by Directive 2004/101/EC of the European Parliament and of the Council of 27 October 2004² , Directive 2008/101/EC of the European Parliament and of the Council of 19 November 2008³ , Directive 2009/29/EC of the European Parliament and of the Council of 23 April 2009⁴ , Directive (EU) 2018/410 of the European Parliament and of the Council of 14 March 2018⁵ , Regulation (EU) 2023/435 of the European Parliament and of the Council of 27 February 2023⁶ , Directive (EU) 2023/958 of the European Parliament and of the Council of the 10 May 2023⁷ and Directive 2023/959 of the European Parliament and of the Council of 10 May 2023⁸ hereby make the following regulations:

Citation

1.

Commencement

2.

Interpretation

3.

“Activity Level Changes Regulation” means Commission Implementing Regulation (EU) 2019/1842 of 31 October 2019⁹ laying down rules for the application of Directive 2003/87/EC¹ of the European Parliament and of the Council as regards further arrangements for the adjustments to free allocation of emission allowances due to activity level changes, and any amendment thereto;

“administering authority in respect of a shipping company” means, in respect of the State, the Agency, and in respect of other Member States of the European Union, any administering authority specified in the national law of that State as notified by the Commission;

“Agency” means the Environmental Protection Agency established under section 19 of the Environmental Protection Agency Act 1992 (No. 7 of 1992);

“allowance” means an allowance to emit one tonne of carbon dioxide equivalent during a specified period, which shall be valid only for the purposes of meeting the requirements of these Regulations and shall be transferable in accordance with the provisions of the Directive;

“approval” means, in relation to a proposed project activity, the approval or authorisation, as appropriate, required under Article 6 or Article 12 of the Protocol;

“assigned amount unit” is a unit issued pursuant to Article 3 of the Kyoto Protocol and the decisions adopted pursuant to the Convention and the Protocol;

“certified emission reduction unit” or “CER” means a unit issued pursuant to Article 12 of the Kyoto Protocol and the decisions adopted pursuant to the Convention or the Protocol;

“combustion” means any oxidation of fuels, regardless of the way in which the heat, electrical or mechanical energy produced by this process is used, and any other directly associated activities, including waste gas scrubbing;

“Commission” means the European Commission;

“Commission Delegated Regulation (EU) 2023/2830” means Commission Delegated Regulation (EU) 2023/2830 of 17 October 2023¹⁰ supplementing Directive 2003/87/EC of the European Parliament and of the Council by laying down rules on the timing, administration and other aspects of auctioning of greenhouse gas emission allowances;

“Commission’s Free Allocation Rules” means -

• (a) in relation to allocations relating to the period prior to 1 January 2021, Commission Decision of 27 April 2011 determining transitional Union-wide rules for harmonised free allocation of emission allowances pursuant to Article 10a of Directive 2003/87/EC¹ of the European Parliament and of the Council, and

• (b) in relation to allocations relating to the period commencing on 1 January 2021, Commission Delegated Regulation (EU) 2019/331 of 19 December 2018¹¹ determining transitional Union-wide rules for harmonised free allocation of emission allowances pursuant to Article 10a of Directive 2003/87/EC of the European Parliament and of the Council;

“Commission’s Interpretation of Aviation Activities” means Commission Decision of 8 June 2009¹² on the detailed interpretation of the aviation activities listed in Annex I to Directive 2003/87/EC¹ ;

“Commission’s Monitoring and Reporting Regulation” means Commission Regulation (EU) No 601/2012 of 21 June 2012¹³ on the monitoring and reporting of greenhouse gas emissions pursuant to Directive 2003/87/EC of the European Parliament and of the Council, as amended by Commission Implementing Regulation (EU) 2018/2066 of 19 December 2018¹⁴ and all subsequent amendments;

“Commissions Restrictions on Industrial Gas Credits” means Commission Regulation (EU) No 550/2011 of 7 June 2011¹⁵ on determining certain restrictions applicable to the use of international credits from projects involving industrial gases;

“Commission’s Verification and Accreditation Regulation” means Commission Implementing Regulation (EU) 2018/2067 of 19 December 2018¹⁶ on the verification of data and on the accreditation of verifiers pursuant to Directive 2003/87/EC¹ of the European Parliament and of the Council;

“competent authority” means, in respect of the State, the Agency, and in respect of other Member States of the European Union, any competent authority specified in the national law of that State as notified by the Commission;

“Convention” means the 1992 United Nations Framework Convention on Climate Change;

“cruise passenger ship” means a passenger ship that has no cargo deck and is designed exclusively for commercial transportation of passengers in overnight accommodation on a sea voyage;

“direction” means a direction issued by the Agency pursuant to Regulation 31;

“Directive” means Directive 2003/87/EC of the European Parliament and of the Council of 13 October 2003¹ establishing a system for greenhouse gas emission allowance trading within the Union and amending Council Directive 96/61/EC, as amended by Directive 2004/101/EC of the European Parliament and of the Council of 27 October 2004² , Directive 2008/101/EC of the European Parliament and of the Council of 19 November 2008³ , Directive 2009/29/EC of the European Parliament and of the Council of 23 April 2009⁴ , Directive (EU) 2018/410 of the European Parliament and of the Council of 14 March 2018⁵ , Regulation (EU) 2023/435 of the European Parliament and of the Council of the 10 May 2023⁶ , Directive (EU) 2023/958 of the European Parliament and of the Council of 10 May 2023⁷ , and Directive (EU) 2023/959 of the European Parliament and of the Council of 10 May 2023⁸ ;

“Directive 2009/31/EC” means Directive 2009/31/EC of 23 April 2009¹⁷ on the geological storage of carbon dioxide;

“emissions” means the release of greenhouse gases from sources in an installation or the release from an aircraft performing an aviation activity listed in Schedule I or from ships performing a maritime transport activity listed in Schedule I of the gases specified in respect of that activity or the release of greenhouse gases corresponding to the activity referred to in Schedule 5;

“emission reduction unit” or “ERU” means a unit issued pursuant to Article 6 of the Protocol and the decisions adopted pursuant to the Convention or the Protocol;

“enactment” means an Act or statutory instrument or any portion of an Act or statutory instrument;

“EU ETS” means the system for greenhouse gas emission allowance trading within the European Union provided for in the Directive;

“fuel” for the purposes of Chapter II of these Regulations means any energy product referred to in Article 2(1) of Directive 2003/96/EC¹⁸ , including the fuels listed in Table A and Table C of Annex I to that Directive, as well as any other product intended for use, offered for sale or used as motor fuel or heating fuel as specified in Article 2(3) of that Directive, including for the production of electricity;

“greenhouse gases” means the gases listed in Schedule 2 and other gaseous constituents of the atmosphere, both natural and anthropogenic, that absorb and re-emit infrared radiation;

“greenhouse gas emissions permit” means a permit granted under Regulations 6, 7 and 17;

“host country” means a country which is a Party to the Kyoto Protocol and in which a project activity will take place;

“installation” means, a stationary technical unit where one or more activities listed in Schedule 1 may be carried out and any other directly associated activities which have a technical connection with the said activities on that site and which could have an effect on emissions and pollution, and references to an installation include references to part of an installation;

“Irish ship” means a ship within the meaning of section 9 of the Mercantile Marine Act 1955 (No. 29 of 1955);

“LDCs” means Least Developed Countries as defined by the Committee for Economic Development and endorsed by the Economic and Social Council of the United Nations;

“master”, in relation to a ship, means the person having, for the time being, the command or charge of the ship;

“Minister” means the Minister for the Environment, Climate and Communications;

“new entrant” means -

• (a) for the purposes of the allocation of allowances prior to 1 January 2021 -

• (i) any installation carrying out one or more of the activities listed in Schedule 1 which has obtained a greenhouse gas emissions permit for the first time after 30 June 2011;

• (ii) any installation carrying out an activity which is included in the EU ETS pursuant to Article 24(1) or (2) of the Directive for the first time; or

• (iii) any installation carrying out one or more of the activities listed in Schedule 1 or an activity which is included in the EU ETS pursuant to Article 24(1) or (2) of the Directive, which has had a significant extension after 30 June 2011, only in so far as this extension is concerned, and in accordance with the Commission’s Free Allocation Rules,

and

• (b) for the purposes of the allocation of allowances from 1 January 2021, any installation carrying out one or more of the activities listed in Schedule 1, which has obtained a greenhouse gas emissions permit for the first time within the period starting from three months before the date for submission of the list under Article 11(1) of the Directive, and ending three months before the date for the submission of the subsequent list under that Article of the Directive;

“operator” means any person who operates or controls an installation or to whom decisive economic power over the technical functioning of the installation has been delegated;

“person” means any natural or legal person;

“port of call” means the port where a ship stops to load or unload cargo or to embark or disembark passengers, or the port where an offshore ship stops to relieve the crew; stops for the sole purposes of refuelling, obtaining supplies, relieving the crew of a ship other than an offshore ship, going into dry-dock or making repairs to the ship, its equipment, or both, stops in port because the ship is in need of assistance or in distress, ship-to-ship transfers carried out outside ports, stops for the sole purpose of taking shelter from adverse weather or rendered necessary by search and rescue activities, and stops of containerships in a neighbouring container transhipment port listed in the implementing act adopted pursuant to Article 3ga(2) are excluded;

“project activity” means a project activity within the meaning of Article 6 or Article 12 of the Protocol and the decisions adopted pursuant to the Convention or the Protocol;

“Protocol” means the 1997 Kyoto Protocol to the 1992 United Nations Framework Convention on Climate Change;

“public” means one or more persons and associations, organisations or groups of persons;

“regulated entity” means any natural or legal person, except for any final consumer of the fuels, that engages in the activity in the State referred to in Schedule 5 and that falls within one of the following categories:

• (i) where the fuel passes through a tax warehouse as defined in Article 3, point (11), of Council Directive (EU) 2020/262¹⁹ , the authorised warehouse keeper as defined in Article 3, point (1), of that Directive, liable to pay the excise duty which has become chargeable pursuant to Article 7 of that Directive;

• (ii) if point (i) of this point is not applicable, any other person liable to pay the excise duty which has become chargeable pursuant to Article 7 of Directive (EU) 2020/262¹⁹ or Article 21(5), first subparagraph of Council Directive 2003/96/EC¹⁸ in respect of the fuels covered by Chapter II;

• (iii) if points (i) and (ii) of this point are not applicable, any other person that has to be registered by the relevant competent authorities of the State for the purpose of being liable to pay the excise duty, including any person exempt from paying the excise duty, as referred to in Article 21(5), fourth subparagraph, of Directive 2003/96/EC¹⁸ ;

• (iv) if points (i), (ii) and (iii) are not applicable, or if several persons are jointly and severally liable for payment of the same excise duty, any other person that the Minister may, by order, designate.

“Regulation (EU) 2023/956” means Regulation (EU) 2023/956 of 10 May 2023²⁰ on establishing a carbon border adjustment mechanism.

“release for consumption” means release for consumption as defined in Article 6(3) of Directive (EU) 2020/262;

“removal unit” is a unit issued pursuant to Article 3 of the Kyoto Protocol and the decisions adopted pursuant to the Convention and the Protocol;

“shipping company” means the shipowner or any other organisation or person, such as the manager or the bareboat charterer, that has assumed the responsibility for the operation of the ship from the shipowner and that, on assuming such responsibility, has agreed to take over all the duties and responsibilities imposed by the International Management Code for the Safe Operation of Ships and for Pollution Prevention, set out in Annex I to Regulation (EC) No 336/200621²¹ of the European Parliament and of the Council;

“statutory instrument” means an order, regulation, rule, bye-law, warrant, licence, certificate, direction, notice, guideline or other like document made, issued, granted or otherwise created by or under an Act and references, in relation to a statutory instrument, to “made” or to “made under” include references to made, issued, granted or otherwise created by or under such instrument; and

“tonne of carbon dioxide equivalent” means one metric tonne of carbon dioxide (CO2) or an amount of any other greenhouse gas listed in Schedule 2 with an equivalent global-warming potential;

“voyage” means a voyage as defined in Article 3, point (c), of Regulation (EU) 2015/757 of the European Parliament and of the Council²² ;

• (2) In these Regulations—

• (a) where an installation has not been put into operation, the person who will have control over the operation of the installation when it is put into operation shall be treated as the operator of the installation, and

• (b) where an installation has ceased to be in operation, the person who holds the greenhouse gas emissions permit which applies to the Schedule 1 activities carried out in the installation shall be treated as the operator of the installation.

• (3) A word or expression that is used in these Regulations and is also used in the Directive has the same meaning in these Regulations that it has in the Directive.

• (4) Where an order is proposed to be made under subsection (1) under the definition of “regulated entity”, a draft of the order shall be laid before each House of the Oireachtas and the order shall not be made until a resolution approving of the draft has been passed by each such House.

Purpose and Application

4.

• (2) These Regulations apply to the activities listed in Schedule 1 and greenhouse gases listed in Schedule 2 and in respect of the Buildings, Road Transport and Additional Sectors, Schedule 5.

• (3) These Regulations provide for-

• (a) the designation of the Agency as Focal Point and National Authority for the purposes of Articles 6 and 12, respectively, of the Protocol and the decisions adopted pursuant to the Convention and the Protocol,

• (b) the establishment of a registry, and designation of the Agency as national registry administrator, for the purposes of Article 7 of the Protocol and the decisions adopted pursuant to the Convention and the Protocol.

• (4) These Regulations shall not apply to a proposed project activity to be carried out in Ireland.

• (5) These Regulations apply to shipping companies in accordance with Article 3gf of the Directive. Where the Agency is the administering authority in respect of a shipping company it shall retain that responsibility regardless of subsequent changes in the shipping company’s activities or registration until those changes are reflected in an updated list of shipping companies established by the Commission pursuant to Article 3gf of the Directive or implementing acts thereunder.

Greenhouse Gas Emissions Permits

5.

• (2) The Agency may exclude from the EU ETS installations which have reported to the Agency emissions of less than 25 000 tonnes of carbon dioxide equivalent and, where they carry out combustion activities, have a rated thermal input below 35 MW, excluding emissions from biomass, in each of the three years preceding the notification pursuant to Article 27(1) (a) of the Directive in line with the requirements set out in Article 27 of the Directive. Hospitals may also be excluded if they undertake equivalent measures.

• (3) The Agency may exclude from the EU ETS installations that have reported to the Agency emissions of less than 2 500 tonnes of carbon dioxide equivalent, disregarding emissions from biomass, in each of the three years preceding the notification pursuant to Article 27a(1)(a) of the Directive in line with the requirements set out in Article 27a of the Directive.

• (4) When an installation is reintroduced into the EU ETS pursuant to point (c) of paragraph 1 of Article 27 of the Directive, any allowances allocated pursuant to Article 10a of the Directive shall be granted starting from the year of the reintroduction. Allowances allocated to such an installation shall be deducted from the quantity to be auctioned pursuant to Article 10(2) of the Directive by the Agency.

• (5) The Agency may also exclude from the EU ETS reserve or backup units which did not operate more than 300 hours per year in each of the three years preceding the notification under point (a) of paragraph 1 of Article 27 of the Directive, under the same conditions as set out in paragraphs 1 and 2 of that Article.

• (6) A person who contravenes paragraph (1) commits an offence.

Applications for Greenhouse Gas Emissions Permits

6.

• (a) the installation and its activities, including the technology used;

• (b) the raw and auxiliary materials, the use of which is likely to lead to emissions of gases listed in Schedule 1;

• (c) the sources of emissions of gases listed in Schedule 1 from the installation;

• (d) the measures planned to monitor and report emissions in accordance with Regulation 15;

• (e) any other appropriate information requested by the Agency; and

• (f) a non-technical summary of the details referred to in the preceding subparagraphs of this paragraph.

• (2) A person who contravenes paragraph (1) commits an offence.

• (3) The Agency may revoke a permit where the regulated entity, is in the opinion of the Agency, no longer capable of monitoring and reporting emissions or the operator has ceased to carry out the activity listed in Schedule 1.

Conditions for and Contents of Greenhouse Gas Emissions Permits under this Chapter

7.

• (2) A greenhouse gas emissions permit may cover one or more installations on the same site operated by the same operator.

• (3) Greenhouse gas emissions permits shall contain the following–

• (a) the name and address of the operator;

• (b) a description of the activities at and emissions from the installation;

• (c) a monitoring plan that fulfils the requirements under Regulation 15 and as approved by the Agency;

• (d) reporting requirements;

• (e) requirements to notify the Agency in relation to any planned changes to the nature or functioning of the installation or any extension or significant reduction of its capacity which may require updating the greenhouse gas emissions permit;

• (f) an obligation to surrender a number of allowances, by 30 September each year, equal to the total emissions from that installation during the preceding calendar year, as verified in accordance with Regulation 16; and

• (g) requirements to pay penalties for non-compliance under subparagraph (f) of this paragraph.

• (4) An operator shall submit any updated monitoring plans to the Agency for approval.

• (5) A person who contravenes paragraph (4) commits an offence.

Changes relating to Installations

8.

• (2) In addition to the above notifications, an operator who has applied for free allocation of allowances shall submit a verified activity level report to the Agency annually in accordance with the Activity Level Changes Regulation.

• (3) Where there is a change in the identity of the installation’s operator, the Agency shall update the greenhouse gas emissions permit to include the name and address of the new operator.

• (4) A person who contravenes paragraph (1) commits an offence.

Community-wide Quantity of Allowances for the Third Trading Period

9.

• (2) The operator shall ensure that the data referred to in paragraph (1) is submitted in accordance with—

• (a) the provisions adopted pursuant to Article 14(1) of the Directive, and

• (b) any detailed provisions on verification adopted by the Commission pursuant to Article 15 of the Directive to the satisfaction of the Agency.

• (3)
• (a) The Agency shall notify the Commission of the data received under this Regulation, if the Agency is satisfied that the operator has complied with paragraphs (1) and (2).

• (b) In the case of an installation emitting greenhouse gases other than CO2, the Agency may notify the Commission of a lower amount of emissions according to the emission reduction potential of the installation.

• (4) A person who contravenes paragraph (1) or (2) commits an offence.

National Implementation Measures

10.

• (2) The operator shall ensure that the information referred to in paragraph (1) is submitted in accordance with-

• (a) the Commissions Free Allocation Rules;

• (b) the provisions adopted pursuant to Article 14(1) of the Directive; and

• (c) any detailed provisions on verification adopted by the Commission pursuant to Article 15 of the Directive,

to the satisfaction of the Agency.

• (2A) An operator of an installation eligible for free allocation pursuant to Article 10a of the Directive may submit to the Agency an application for free allocation in accordance with the Commission’s Free Allocation Rules.

• (2B) An application under paragraph (2A) shall include information, of such nature and in such form as shall be specified by the Agency in accordance with the Commission’s Free Allocation Rules, and any other requirements of the Agency which are necessary for the purposes of the administration and implementation of the Directive.

• (2C) A person who knowingly or recklessly submits information to the Agency under paragraph (1)(a) or in an application under paragraph (2A) that is false or misleading in a material respect shall commit an offence.

• (3) The Agency shall, in accordance with Article 11 of the Directive and the Commission’s Free Allocation Rules, publish and submit to the Commission the list of installations covered by the Directive in the State and any free allocation to each installation in the State.

• (4) The Agency shall, not later than 30 June of each year and commencing after 1 January 2024, issue the quantity of allowances that are to be allocated for that year, calculated in accordance with Articles 10 and 10a of the Directive, and in accordance with the Commissions Free Allocation Rules and the Activity Level Changes Regulation.

• (5) The Agency may not issue allowances free of charge under paragraph (6) to an installation whose inscription in the list referred to in paragraph (5) has been rejected by the Commission.

• (6) In this Regulation, “allocation period” has the same meaning as it has in the Commission’s Free Allocation Rules.

• (7) If an installation is covered by the obligation to conduct an energy audit or to implement a certified energy management system under Article 8 of Directive 2012/27/EU of the European Parliament and of the Council²³ and if the recommendations of the audit report or of the certified energy management system are not implemented, unless the pay-back time for the relevant investments exceeds three years or unless the costs of those investments are disproportionate, then the amount of free allocation shall be reduced by 20 %. The amount of free allocation shall not be reduced if an operator demonstrates that it has implemented other measures which lead to greenhouse gas emission reductions equivalent to those recommended by the audit report or by the certified energy management system for the installation concerned.

• (8) In addition to the requirements set out in paragraph (7), the reduction by 20% referred to in that paragraph shall be applied where, by 1 May 2024, operators of installations whose greenhouse gas emission levels are higher than the 80th percentile of emission levels for the relevant product benchmarks have not established a climate-neutrality plan for each of those installations for its activities covered by this Directive. That plan shall contain the elements specified in Article 10b(4) of the Directive and be established in accordance with the implementing acts provided for in that Article. Article 10b(4) of the Directive shall be read as only referring to the installation level. The achievement of the targets and milestones referred to in Article 10b(4) of the Directive, third subparagraph, point (b), shall be verified in respect of the period until 31 December 2025 and in respect of each period ending 31 December of each fifth year thereafter, in accordance with the verification and accreditation procedures provided for in Article 15. No free allowances beyond 80 % shall be allocated if achievement of the intermediate targets and milestones has not been verified in respect of the period until the end of 2025 or in respect of the period from 2026 to 2030.

• (9) No free allocation shall be given to installations in sectors or subsectors to the extent they are covered by other measures to address the risk of carbon leakage as established by Regulation (EU) 2023/956²⁰ .

• (10) Subject to the application of Regulation (EU) 2023/956²⁰ , no free allocation shall be given in relation to the production of goods listed in Annex I to that Regulation.

• (11) By way of derogation from paragraph (10), for the first years of application of Regulation (EU) 2023/956²⁰ , the production of goods listed in Annex I to that Regulation shall benefit from free allocation in reduced amounts. A factor reducing the free allocation for the production of those goods shall be applied (CBAM factor). The CBAM factor shall be equal to 100 % for the period between the entry into force of that Regulation and the end of 2025 and, subject to the application of provisions referred to in Article 36(2), point (b), of that Regulation, shall be equal to 97,5 % in 2026, 95 % in 2027, 90 % in 2028, 77,5 % in 2029, 51,5 % in 2030, 39 % in 2031, 26,5 % in 2032 and 14 % in 2033. From 2034, no CBAM factor shall apply.

• (12) No free allocation shall be given to an installation that has ceased operating. Installations for which the greenhouse gas emissions permit has expired or has been withdrawn and installations for which the operation or resumption of operation is technically impossible shall be considered to have ceased operations.

Use of CERs and ERUs from Project Activities in the EU ETS

11.

Transfer, Surrender and Cancellation of Allowances

12.

• (2) The operator of each installation or a shipping company shall surrender, by 30 September each year at the latest, a number of allowances, equal to the total emissions from that installation or the total emissions from that shipping company during the preceding calendar year, as verified in accordance with Regulation 15.

• (3) The Agency shall cancel or cause to be cancelled allowances surrendered in accordance with paragraph (2).

• (4) The Agency shall cancel or cause to be cancelled allowances at any time at the request of the person holding them.

• (a) In the event of the closure of an electricity generator due to additional national measures, the Minister may, having consulted with the Minister for Public Expenditure and Reform, direct the Agency to cancel allowances from the total quantity of allowances to be auctioned by the State up to an amount corresponding to the average verified emissions of the installation concerned over a period of 5 years preceding the closure.

• (b) The Minister shall, in considering whether to direct the Agency to cancel allowances pursuant to subparagraph (a), take into account -

• (i) the likely effect of such cancellation on the operation of the EU ETS in the State and in the European Union;

• (ii) the potential environmental benefit of such cancellation, having regard to the interaction between climate policies in the State and in the European Union; and

• (iii) the impact of the cancellation on auction proceeds.

• (5) The transfer, surrender and cancellation of allowances shall be in accordance with any detailed provisions for a standardised and secured system of registries adopted by the Commission pursuant to Article 19 of the Directive.

• (6) An obligation to surrender allowances shall not arise in respect of emissions verified as captured and transported for permanent storage to a facility for which a permit is in force in accordance with Directive 2009/31/EC¹⁷ .

• (7) A person who contravenes paragraph (3) commits an offence.

• (8) Shipping companies shall be liable to surrender allowances according to the following schedule:

• (a) 40 % of verified emissions reported for 2024 that would be subject to surrender requirements in accordance with Article 12 of the Directive;

• (b) 70 % of verified emissions reported for 2025 that would be subject to surrender requirements in accordance with Article 12 of the Directive;

• (c) 100 % of verified emissions reported for 2026 and each year thereafter in accordance with Article 12 of the Directive.

• (9) The allocation of allowances and the application of surrender requirements in respect of maritime transport activities of a shipping company for which the Agency is responsible under these Regulations shall apply in respect of fifty percent (50 %) of the emissions from ships performing voyages departing from a port of call under the jurisdiction of a Member State and arriving at a port of call outside the jurisdiction of a Member State, fifty percent (50 %) of the emissions from ships performing voyages departing from a port of call outside the jurisdiction of a Member State and arriving at a port of call under the jurisdiction of a Member State, one hundred percent (100 %) of emissions from ships performing voyages departing from a port of call under the jurisdiction of a Member State and arriving at a port of call under the jurisdiction of a Member State, and one hundred percent (100 %) of emissions from ships within a port of call under the jurisdiction of a Member State.

• (10) When the ultimate responsibility for the purchase of the fuel, or the operation of the ship, or both, is assumed by an entity other than the shipping company pursuant to a contractual arrangement, the shipping company is entitled to reimbursement from that entity for the costs arising from the surrender of allowances. A reimbursement under this Regulation may be recovered by the shipping company as a simple contract debt in a court of competent jurisdiction.

“Operation of the ship” for the purposes of this Regulation means determining the cargo carried or the route and the speed of the ship. The shipping company shall remain the entity responsible for surrendering allowances as required for these regulations;

• (11) Shipping companies may surrender 5 % fewer allowances than their verified emissions released until 31 December 2030 from ice-class ships, provided that such ships have the ice class IA or IA Super or an equivalent ice class, established based on HELCOM Recommendation 25/7.

• (12) The Agency shall consider the requirements of these Regulations satisfied and shall not take any action against shipping companies in respect of emissions released until 31 December 2030 from voyages performed by passenger ships, other than cruise passenger ships, and by ro-pax ships, between a port of an island under the jurisdiction of that requesting Member State, with no road or rail link with the mainland and with a population of fewer than 200 000 permanent residents according to the latest best data available in 2022, and a port under the jurisdiction of that same Member State and from the activities, within a port, of such ships in relation to such voyages.

• (13) An obligation to surrender allowances shall not arise in respect of emissions of greenhouse gases which are considered to have been captured and utilised in such a way that they have become permanently chemically bound in a product so that they do not enter the atmosphere under normal use, including any normal activity taking place after the end of the life of the product. When considering if the condition in the above subparagraph has been met the verifier and the Agency shall apply the requirements set out in any delegated acts adopted by the Commission under Article 23 of the Directive concerning the requirements for considering that greenhouse gases have become permanently chemically bound.

• (14) In respect of emissions from maritime transport activities listed in Schedule I to these Regulations, the Agency shall ensure that a shipping company under its responsibility monitors and reports the relevant parameters during a reporting period and submits to it aggregated emissions data at company level in accordance with Chapter II of Regulation (EU) 2015/757²² .

• (15) The Agency shall ensure that the reporting of aggregated emissions data at shipping company level submitted by a shipping company pursuant to Article 3gd of the Directive is verified in accordance with the verification and accreditation rules set out in Chapter III of Regulation (EU) 2015/757²² .

Validity of Allowances

13.

• (b) Without prejudice to subparagraph (a), allowances issued from 1 January 2021 onwards shall -

• (i) include an indication showing in which ten-year period beginning from 1 January 2021 they were issued, and

• (ii) be valid for emissions from the first year of that period onwards.

Monitoring and Reporting of Emissions

14.

• (a) the principles set out at Schedule 4;

• (b) the Commission’s Monitoring and Reporting Regulation;

• (c) its monitoring plan as approved by the Agency under Regulation 7; and

• (d) any detailed provisions on monitoring and reporting of emissions adopted by the Commission pursuant to Article 14 of the Directive.

• (2) The operator shall report the emissions and, where relevant, activity data as specified in the greenhouse gas emissions permit from each installation during each calendar year, to the Agency, not later than 31 March of the following year in accordance with–

• (a) the conditions specified in the greenhouse gas emissions permit;

• (b) the principles set out in Schedule 4;

• (c) its monitoring plan as approved by the Agency under Regulation 7; and

• (d) any detailed provisions on monitoring and reporting adopted by the Commission pursuant to Article 14 of the Directive.

• (3) A person who contravenes paragraph (1) or (2) commits an offence.

Verification and Accreditation

15.

• (a) the criteria set out in Schedule 4;

• (b) the Commission’s Verification and Accreditation Regulation; and

• (c) any detailed provisions on verification and accreditation adopted by the Commission pursuant to Article 15 of the Directive, to the satisfaction of the Agency and shall provide a copy of the said verification report to the Agency when submitting the report specified in Regulation 14(2).

• (2) An operator whose report has not been verified or has not submitted a verification report to the satisfaction of the Agency by 31 March each year in accordance with this Regulation, for emissions during the preceding year, cannot make further transfers of allowances until a report from that operator has been verified as satisfactory.

• (3) The Agency shall ensure that the reporting of aggregated emissions data at shipping company level submitted by a shipping company pursuant to Article 3gd of the Directive is verified in accordance with the verification and accreditation rules set out in Chapter III of Regulation (EU) 2015/757²² .

• (4) A person who contravenes paragraph (1) commits an offence.

• (5) A shipping company who contravenes with paragraph(3) commits an offence.

Chapter II: Buildings, Road Transport and Additional Sectors

Greenhouse Gas Emissions Permits

16.

• (2) A person who contravenes paragraph (1) commits an offence.

Applications for Greenhouse Gas Emissions Permits under Chapter II

17.

• (a) the regulated entity;

• (b) the type of fuels in Schedule 5 it releases for consumption and the means through which it releases those fuels for consumption;

• (c) the end use(s) of the fuels released for consumption for the activity referred to in Schedule 5;

• (d) the measures planned to monitor and report emissions, in accordance with the implementing acts referred to in regulations 24 and 25;

• (e) a non-technical summary of the information under points (a) to (d).

• (2) The Agency may require such other information for an application as it considers necessary.

Authorisation for GHG permits

18.

• (2) The Agency may revoke a permit where the regulated entity is, in the opinion of the Agency, no longer capable of monitoring and reporting emissions or has ceased to carry out the release of fuels referred to in Schedule 5 to the market.

Contents for GHG Permits

19.

• (a) the name and address of the regulated entity;

• (b) a description of the means by which the regulated entity releases the fuels for consumption in the sectors covered by Chapter II of these Regulations;

• (c) a list of the fuels the regulated entity releases for consumption in the sectors covered by Schedule 5;

• (d) a monitoring plan that fulfils the requirements established by the implementing acts referred to in Article 14 of the Directive;

• (e) reporting requirements established by the implementing acts referred to in Article 14 of the Directive;

• (f) an obligation to surrender allowances, issued under these Regulations, equal to the total emissions in each calendar year, as verified in accordance with Article 15 of the Directive by 30 April each year, in accordance with the deadline for the surrender of allowances by 31 May each year as and from 1 January 2028.

• (2) The Agency may provide any such additional terms and conditions in the permit as it considers necessary.

Monitoring Plans

20.

• (2) A person who contravenes paragraph (1) commits an offence.

Amendments to emissions permits

21.

• (2) Where appropriate, the Agency shall update the permit in accordance with the implementing acts referred to in Article 14 of the Directive.

• (3) Where there is a change in the identity of a regulated entity covered by these Regulations the Agency shall update the permit to include the name and address of the new regulated entity.

• (4) A person who contravenes paragraph (1) commits an offence.

Transfer, Surrender and cancellation of allowances

Obligation to Surrender allowances

22.

• (a) any reference to emissions shall be read as if it were a reference to the emissions covered by this Chapter;

• (b) any reference to operators of installations shall be read as if it were a reference to the regulated entities covered by this Chapter;

• (c) any reference to allowances shall be read as if it were a reference to the allowances covered by this Chapter.

• (2) No later than 31 May 2028 and each year thereafter, a regulated entity shall surrender for cancellation an amount of allowances covered by this Chapter that is equal to the regulated entity’s total emissions, corresponding to the quantity of fuels released for consumption pursuant to Annex III to the Directive, during the preceding calendar year as verified in accordance with Articles 15 and 30(f).

• (3) A person who contravenes paragraph (2) commits an offence.

National Derogation to ETS II

23.

• (2) The Agency shall not allow an exemption under (1) until it has received confirmation from the Minister that the conditions set out in Article 30(e)(3) (a), (b) and (e) have been satisfied, and that the Agency is satisfied that Article 30(e)(3)(c) has been complied with.

• (3) No later than 31 May 2028 and each year thereafter, the Commission shall be notified of the application of the exemption, referred to in paragraph (1) of this Regulation, in respect of the preceding calendar year and of the corresponding quantity of emission allowances to be cancelled by the Agency.

• (4) The Agency shall determine the quantity of emission allowances referred to in the preceding paragraph on the basis of the verified reports of the regulated entities in accordance with Regulation 25.

• (5) The number of allowances referred to in Regulation 22 for a particular reference year shall not be auctioned by the Agency until the quantity of volume of allowances to be cancelled under Article 30(e)(3) is determined in accordance with paragraphs (3) and (4).

Additional allowances allocated for the year 2027, pursuant to Article 30(d)(2), first subparagraph of the Directive, shall not be auctioned by the Agency.

• (6) As set out under paragraph (3), the Agency shall cancel a volume of allowances from the total quantity of allowances to be auctioned, as referred to in Article 30(d)(5) of the Directive, for the reference year.

• (7) In the event that the remaining quantity of allowances to be auctioned in the reference year, as per Article 30(d)(5) of the Directive, after the cancellation of allowances pursuant to paragraph 5 is less than the quantity of allowances to be cancelled, the Agency shall ensure that it cancels the volume of allowances corresponding to the difference by the end of the year after the reference year.

Monitoring and Reporting of Emissions

24.

• (a) any reference to emissions shall be read as if it were a reference to the emissions covered by this Chapter;

• (b) any reference to activity listed in Annex I of the Directive shall be read as if it were a reference to the activity referred to in Schedule 5;

• (c) any reference to operators shall be read as if it were a reference to the regulated entities covered by these regulations;

• (d) any reference to allowances shall be read as if it were a reference to the allowances covered by this Chapter;

• (e) the reference to the date in Article 15 shall be read as if it were a reference to 30 April.

• (2) Each regulated entity holding a permit or required to hold a permit in accordance with Regulation 16 on 1 January 2025 shall report their historical emissions for the year 2024 by 30 April 2025.

• (3) A regulated entity shall, in respect of each calendar year as from 2025, monitor the emissions corresponding to the quantities of fuels released for consumption pursuant to Schedule 5. Each regulated entity shall report these emissions to the Agency in the following year, starting in 2026, in accordance with the implementing acts referred to in Article 14(1) of the Directive.

• (4) Each regulated entity shall put in place such procedures as necessary to identify and document reliably and accurately, per type of fuel, the precise volumes of fuel released for consumption which are used for combustion in the sectors identified in Schedule 5, and the final use of the fuels released for consumption.

• (5) A regulated entity shall take appropriate measures to limit the risk of double counting of emissions covered under this Chapter and the emissions under Chapter I as well as the risk of allowances being surrendered for emissions not covered by this Chapter.

• (6) The principles for monitoring and reporting of emissions covered by this Chapter are set out in Schedule 3.

• (7) From 1 January 2028 each year and until 2030, each regulated entity shall report the average share of costs related to the surrender of allowances under this Chapter which it passed on to consumers for the preceding year.

• (8) A person that contravenes either of paragraphs (2), (3), (4), (5) or (7) commits an offence.

Verification and Accreditation

25.

• (a) the criteria set out in Schedule 4;

• (b) the Commission’s Verification and Accreditation Regulation; and

• (c) any detailed provisions on verification and accreditation adopted by the Commission pursuant to Article 15 of the Directive, to the satisfaction of the Agency and shall provide a copy of the said verification report to the Agency when submitting the report specified in Regulation 24.

• (2) A person who contravenes paragraph (1) commits an offence.

Exceptionally High Energy Prices

26.

by way of derogation from Article 30(e)(2) of the Directive, the deadline for initial surrendering of allowances shall be postponed to 31 May 2029 for the total emissions of the year 2028.

CHAPTER III ENFORCEMENT

Issue of Direction

27.

• (2) A permit holder or a shipping company who contravenes a direction issued to him or her commits an offence.

Direction

28.

• (a) be in writing;

• (b) be served in accordance with Regulation 29;

• (c) contain reasons for the direction;

• (d) specify the date by which the direction is to be complied with; and

• (e) advise the recipient of his or her right of appeal pursuant to Regulation 30.

Service of Direction

29.

• (a) by delivering it to the permit holder or shipping company;

• (b) by leaving it at the address at which the permit holder or shipping company carries on business;

• (c) by sending it by post in a pre-paid registered letter addressed to the permit holder or shipping company at the address at which the permit holder or shipping company carries on his or her business;

• (d) if an address for the service of a direction has been furnished by the permit holder or shipping company, by leaving it at, or sending it by pre-paid registered post addressed to the permit holder or shipping company, to that address;

• (e) by sending it by means of electronic mail or a facsimile machine, to a device or facility for the reception of electronic mail or facsimiles located at the address at which the permit holder or shipping company carries on business or, if an address for the service of a direction has been furnished by the permit holder or shipping company; that address:

provided that—

• (i) the sender’s—

• (I) facility for the reception of electronic mail generates a message confirming a receipt of the electronic mail; or

• (II) facsimile machine generates a message confirming successful transmission of the total number of pages of the direction; and

• (ii) the direction is also given in one of the other ways mentioned in any of the preceding paragraphs.

• (2) For the purposes of paragraph (1)—

• (a) a company registered under the Companies Acts is deemed to be ordinarily resident at its registered office, and

• (b) every other body corporate and every unincorporated body is deemed to be ordinarily resident at its principal office or place of business.

• (3) A copy of a direction, which has endorsed on it a certificate purporting to be signed by an officer of the Agency authorised in that behalf by the Agency stating that the copy is a true copy of the direction or reply may, without proof of signature of that person, be produced in every court and in all legal proceedings and is evidence, unless the contrary is shown, of the direction or reply.

Appeal from a Direction Issued by the Agency

30.

• (a) where it is received by the person on whom it is served, or

• (b) where an appeal is brought against the direction, on the day immediately following,

• (i) the day on which the direction is confirmed on appeal or the appeal is withdrawn, or

• (ii) the day specified in the direction.

• (2) The bringing of an appeal against a direction referred to in paragraph (1) shall not have the effect of suspending the operation of the direction, but the appellant may apply to the court to have the operation of the direction suspended until the appeal is disposed of and, on such application, the court may, if it thinks proper to do so, direct that the operation of the notice be suspended until the appeal is disposed of.

• (3) A person on whom a direction referred to in paragraph (1) is served may, within 7 days beginning on the day on which the direction is served on him or her, appeal against the direction to a judge of the District Court in the district court district in which the direction was served and in determining the appeal the judge may, if he or she is satisfied that it is reasonable to do so, confirm, vary or cancel the notice.

• (4) Where, on the hearing of an appeal under this Regulation, a direction is confirmed, notwithstanding paragraph (1), the judge by whom the appeal is heard may, on the application of the appellant, suspend the operation of the direction for such period as in the circumstances of the case the judge considers appropriate.

• (5) A person who—

• (a) brings an appeal under paragraph (3), or

• (b) applies for the suspension of the operation of a direction under paragraph (4) shall at the same time notify the Agency of the appeal or application, and the grounds for the appeal or application.

Injunctive Relief

31.

• (a) direct the person to comply with the direction or requirement, and

• (b) make such other provision, including provision in relation to the payment of costs, as the Court considers appropriate.

• (2) An application for an order under this Regulation shall be by motion, and the High Court, when considering the matter, may make such interim or interlocutory order as it considers appropriate.

• (3) An application for an order under this Regulation may be made whether or not there has been a prosecution for an offence under these Regulations in relation to the activity concerned and shall not prejudice the initiation of a prosecution for an offence under these Regulations in relation to the activity concerned.

Authorised Officer

32.

• (2) A person appointed as a surveyor of ships under section 724 of the Merchant Shipping Act 1894 may serve as an authorised officer for the purposes of Regulations 36, 37, 38, 39, 40 and 41.

• (3) Every authorised officer appointed under this Regulation shall be furnished with a warrant of his or her appointment and shall if requested by any person thereby affected, produce such warrant of appointment or copy of it to that person for inspection.

• (4) An appointment under this Regulation shall cease—

• (a) if the Agency revokes the appointment;

• (b) in the case of an appointment that is for a fixed period, on the expiry of the period; or

• (c) if the person appointed ceases to be an officer of the Agency.

• (5) An authorised officer may, for the purposes of these Regulations—

• (a) subject to paragraph (8) enter on any premises at all reasonable times for any purpose connected with these Regulations;

• (b) at such premises inspect and take copies of, any books, records, other documents (including documents stored in non-legible form) or extracts therefrom, which he or she finds in the course of his or her inspection;

• (c) remove such photographs, books, records or documents from such premises and detain them for such period as he or she reasonably considers to be necessary for the purposes of his or her functions under these Regulations;

• (d) require the operator or his or her agent or employee or any person at the premises or person in charge of the premises and any person employed there to give to him or her such assistance and information and to produce to him or her such books, documents or other records (and in the case of documents or records stored in non-legible form, produce to him or her a legible reproduction thereof) that are in that person’s power or procurement, as he or she may reasonably require for the purposes of his or her functions under these Regulations;

• (e) direct that any matter or thing not be moved from the premises without his or her consent; or

• (f) secure for later inspection any premises or part of any premises for such period as he or she considers reasonably necessary for the purposes of his or her functions under these Regulations.

• (6) When performing a function under these Regulations, an authorised officer may, subject to any warrant under paragraph (7), be accompanied by such number of authorised officers or members of the Garda Síochána as he or she considers appropriate.

• (7) An authorised officer shall not enter a dwelling other than—

• (a) with the consent of the occupier, or

• (b) in accordance with a warrant issued under paragraph (8).

• (8) Upon the sworn information of an authorised officer, a judge of the District Court may, if satisfied that there are reasonable grounds for believing that books, records or other documents (including documents in non-legible form referred to in paragraph (5)(d) are being kept or stored in any dwelling, issue a warrant authorising a named authorised officer accompanied by such other authorised officers or members of the Garda Síochána as may be necessary, at any time or times, not later than one month from the date of issue of the warrant, to enter the dwelling and perform the functions of an authorised officer under subparagraphs (a) to (f) of paragraph (5).

• (9) Any person who obstructs or interferes with an authorised officer or a member of the Garda Síochána in the course of exercising a power conferred on him or her by these Regulations or a warrant under paragraph (8), or impedes the exercise by the officer or member, as the case may be, of such power, or fails or refuses to comply with a request or requirement of, or to answer a question asked by, the officer or member pursuant to this Regulation, or in purported compliance with such request or requirement or in answer to such question gives information to the officer or member that he or she knows to be false or misleading in any material respect, commits an offence.

• (10) Where an authorised officer believes, upon reasonable grounds, that a person has committed an offence under these Regulations he or she may require that person to provide him or her with his or her name and the address at which he or she ordinarily resides.

• (11) A person who falsely represents himself or herself to be an authorised officer commits an offence.

• (12) A statement or admission made by a person pursuant to a request or requirement or in answer to a question under this Regulation shall not be admissible as evidence in proceedings brought against that person for an offence (other than an offence under paragraph 9).

• (13) In this Regulation—

“premises” means as respects entry pursuant to paragraph (4), any place and shall include any building, ship or other vessel, aircraft, railway wagon and includes a lorry or container used to transport vehicles, or a lorry found on the lands,

“record” includes, in addition to a record in writing—

• (a) a disc, tape, sound-track or other device in which information, sounds or signals are embodied so as to be capable (with or without the aid of some other instrument) of being reproduced in legible or audible form;

• (b) a film, tape or other device in which visual images are embodied so as to be capable (with or without the aid of some other instrument) of being reproduced in visual form;

• (c) a photograph, and any reference to a copy of a record includes—

• (i) in the case of a record to which subparagraph (a) applies, a transcript of the sounds or signals embodied therein;

• (ii) in the case of a record to which subparagraph (b) applies, a still reproduction of the images embodied therein, and

• (iii) in the case of a record to which subparagraphs (a) and (b) apply, such a transcript together with such a still reproduction.

Offences

33.

• (a) on summary conviction, to a Class A fine or to imprisonment for a term not exceeding 12 months, or both, or

• (b) on conviction on indictment, to a fine not exceeding €500,000, or to imprisonment for a term not exceeding 3 years, or both.

• (2) Subject to subsection (3), where a person continues to contravene a provision of these Regulations in respect of which he or she has been convicted, he or she shall commit an offence on every day on which the contravention continues after the original conviction and for each such offence, he or she shall be liable on summary conviction, to a fine not exceeding €1,000 or, on conviction on indictment, not exceeding €130,000;

• (3) The maximum cumulative fines under subsection (2) shall not exceed €500,000.

• (4) Where an offence under these Regulations is committed by a body corporate or by a person acting on behalf of a body corporate and is proved to have been so committed with the consent, connivance of or approval of, or to have been facilitated by any neglect on the part of any director, manager, secretary or any other officer of such body, such person shall also commit an offence.

• (5) Where a court imposes a fine or affirms or varies a fine imposed by another court for an offence under these Regulations, prosecuted by the Agency, it shall, on the application of the Agency (made before the time of such imposition, affirmation or variation), provide by order for the payment of the amount of the fine to the Agency and such payment may be enforced by the Agency, as if it were due to it on foot of a decree or order made by the court in civil proceedings.

• (6) An offence under these Regulations may be prosecuted summarily by the Agency.

• (7) Notwithstanding the provisions of section 10 (4) of the Petty Sessions (Ireland) Act 1851 , summary proceedings for an offence under these Regulations may be commenced

• (a) at any time within 12 months from the date on which the offence was committed, or

• (b) at any time within 6 months from the date on which evidence sufficient, in the opinion of the person by whom the proceedings are initiated, to justify the proceedings, comes to such person’s knowledge, whichever is the later, provided that no such proceedings shall be initiated later than 5 years from the date on which the offence concerned was committed.

• (8) For the purposes of this Regulation, a certificate signed by or on behalf of the person initiating the proceedings as to the date on which evidence relating to the offence came to his or her knowledge shall be prima facie evidence thereof and in any legal proceedings a document purporting to be a certificate issued for the purposes of this paragraph and to be so signed shall be deemed to be so signed and shall be admitted as evidence without proof of the signature of the person purporting to sign the certificate, unless the contrary is shown.