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

• (9) Where a person is convicted of an offence under these Regulations, the court shall, unless it is satisfied that there are special and substantial reasons for not so doing, order the person to pay to the Agency the costs and expenses measured by the court, incurred by the Agency in relation to the investigation, detection and prosecution of the offence, including costs and expenses incurred in the taking of samples, the carrying out of tests, examinations and analyses and in respect of the remuneration and other expenses of directors, employees, consultants and advisers.

Penalties

34.

• (2) An operator or a shipping company who fails to surrender allowances as required by Regulation 12(2) by 30 September of each year to cover its emissions during the preceding year shall be liable for payment to the Agency of an excess emissions penalty in the amount of €100 for each tonne of carbon dioxide equivalent emitted by that installation or shipping company for which the operator or the shipping company has not surrendered allowances, as required.

• (3) A regulated entity who fails to surrender allowances as required by Regulation 22(1) by 31 May of each year to cover its emissions during the preceding year shall be liable for payment to the Agency of an excess emissions penalty in the amount of €100 for each tonne of carbon dioxide equivalent emitted by that installation for which the operator has not surrendered allowances.

• (4) The excess emissions penalty relating to allowances issued from 1 January 2013 onwards shall increase in accordance with the European index of consumer prices.

• (5) Payment of the excess emissions penalty specified in this Regulation shall not release the operator or the shipping company from the obligation to surrender an amount of allowances equal to those excess emissions when surrendering allowances in the following calendar year.

• (6) Where the Agency determines that an excess emissions penalty is to be imposed on an operator, shipping company or regulated entity the Agency shall notify said operator, shipping company or regulated entity:

• (a) that the Agency has concluded that an excess emissions penalty should be imposed on them pursuant to this Regulation;

• (b) the reasons for its conclusion;

• (c) the amount of the excess emissions penalty;

• (d) the date on which the excess emissions penalty is due;

• (e) the action the operator, shipping company or regulated entity is to take to pay the penalty;

• (f) the right of the operator, shipping company or regulated entity to appeal, and the procedures for making such an appeal.

• (7) Where the excess emissions penalty has not been paid by the date specified in paragraph (6)(d) it may be recovered by the Agency as a simple contract debt in a court of competent jurisdiction.

Appeal against a Penalty

35.

• (2) The court, on hearing an appeal under paragraph (1), may consider any evidence adduced or argument made by the operator, shipping company or regulated entity whether or not already adduced or made to the Agency.

• (3) The court may, on the hearing of an appeal under paragraph (1) –

• (a) confirm the decision the subject of an appeal, or

• (b) remit the matter back to the Agency for its reconsideration.

Expulsion orders

36.

• (2) The Department of Transport may, on the instruction of the Agency, serve an order, (in this Regulation referred to as an ‘expulsion order’), on the owner or master of a ship under the responsibility of the shipping company referenced in paragraph (1).

• (3) An expulsion order shall direct the owner or master of the ship to ensure that the ship leaves the port as soon as practicable and shall prohibit the ship from entering any other port in the State.

• (4) An expulsion order shall take effect when the order is served under paragraph (2).

• (5) The Department of Transport shall inform the person served with an expulsion order under paragraph (2) of the reasons for serving the order and of the right to bring an appeal under Regulation 35.

• (6) Where an expulsion order is served under paragraph (2), the Department of Transport shall give notice to the following:

• (a) the port authority concerned and all other port authorities in the State;

• (b) the European Commission;

• (c) the European Maritime Safety Agency;

• (d) the competent authorities of other Member States;

• (e) the flag state concerned.

• (7) The Department of Transport, on the instruction of the Agency, shall by notice served on the owner or master of the ship, withdraw the expulsion order if—

• (a) the shipping company referenced in paragraph (1) has fulfilled its surrender obligations in accordance with Regulation 12, or

• (b) an appeal under Regulation 37 is allowed.

• (8) As soon as practicable after an expulsion order has been withdrawn, the Department of Transport shall give notice to the persons referred to in paragraph (6) of the withdrawal.

Appeal against expulsion order

37.

• (2) A notice of an appeal shall contain a statement of the grounds on which the appeal is made and be made by written notice, which shall be lodged with the appropriate office of the Court within 7 working days of the date upon which the order concerned was served, unless the Court considers that there is good and sufficient reason for extending that period.

• (3) A copy of the notice of appeal shall be given by the person who makes an appeal under this Regulation to the Agency not less than 48 hours before the hearing of the appeal and the Agency shall be entitled to appear, be heard and adduce evidence on the hearing of the appeal.

• (4) An appeal under this Regulation shall not have the effect of suspending the operation of the expulsion order.

• (5) On hearing the appeal, the Court may confirm the expulsion order, or allow the appeal and vacate the order.

• (6) A decision of the Circuit Court on an appeal under this Regulation shall be final, save that, by leave of the Court an appeal from the decision shall lie to the High Court on a specified question of law.

Expulsion orders in other Member States

38.

Detention of a ship

39.

• (a) an Irish ship is served with an expulsion order under Regulation 36 of these Regulations and returns to a port in the State, or

• (b) an Irish ship under the responsibility of a shipping company that contravenes with the surrender requirements for two or more consecutive reporting periods in the circumstances set out in Regulation 12 and is located in a port in the State,

the Department of Transport on the instructions of the Agency, following consideration of observations made by the shipping company, may serve a notice of detention on the owner or master of the ship until the shipping company concerned fulfils its surrender obligations under Regulation 12.

• (2) A notice of detention under (1) shall:

• (a) state the grounds upon which the ship is detained;

• (b) identify the provision of Regulation 12 that has not been or is not being complied with;

• (c) specify the action to be taken before the notice will be withdrawn, and where appropriate, the period within which that action shall be taken;

• (d) inform the owner or master of the right to appeal the notice in accordance with Regulation 38 of these Regulations; and

• (e) state that contravening the notice is an offence under Regulation 34 of these Regulations.

• (3) Where a notice of detention is served under paragraph (1), the Department of Transport shall give notice to the following:

• (a) the port authority concerned;

• (b) the European Commission;

• (c) the European Maritime Safety Agency;

• (d) the competent authorities of other Member States;

• (4) The Department of Transport, on the instruction of the competent authority, shall by notice served on the owner or master of the ship, withdraw the notice of detention if—

• (a) the shipping company referenced in paragraph (1) has fulfilled its surrender obligations in accordance with Regulation 12, or

• (b) an appeal under Regulation 37 is allowed.

• (5) As soon as practicable after a notice of detention has been withdrawn, the Department of Transport shall give notice to the persons referred to in paragraph (3) of the withdrawal.

• (6) The owner or master of a ship who contravenes a notice of detention served on him or her commits an offence.

Appeal against detention of a ship

40.

• (2) A notice of an appeal shall contain a statement of the grounds on which the appeal is made and be made by written notice, which shall be lodged with the appropriate office of the Court within 7 working days of the date upon which notice of detention was served, unless the Court considers that there is good and sufficient reason for extending that period.

• (3) A copy of the notice of appeal shall be given by the person who makes an appeal under this Regulation to the Agency not less than 48 hours before the hearing of the appeal and the Agency shall be entitled to appear, be heard and adduce evidence on the hearing of the appeal.

• (4) An appeal under this Regulation shall not have the effect of suspending the operation of the notice of detention.

• (5) On hearing the appeal, the Court may confirm the notice of detention, or allow the appeal and vacate the order.

• (6) A decision of the Circuit Court on an appeal under this Regulation shall be final, save that, by leave of the Court an appeal from the decision shall lie to the High Court on a specified question of law.

Detention orders in other Member States

41.

Access to Information

42.

Disclosure of Information and Confidentiality

43.

• (2) Information received as a result of the application of these Regulations shall be treated as confidential and shall not be disclosed to any other person or authority except:

• (a) for the purpose of the discharge of functions under these Regulations or the Directive;

• (b) with the consent of the person to whom the information applies;

• (c) when required, by an order of a court of competent jurisdiction, to disclose the information in civil or criminal proceedings; or

• (d) where otherwise provided in any other enactment.

Competent Authority

44.

• (2) The Agency is appointed as the auctioneer in the State for the purposes of these Regulations and Commission Delegated Regulation (EU) 2023/2830¹⁰ .

• (3) The Agency shall carry out all the obligations, on behalf of the State, relating to the joint procurement procedures arising under Commission Delegated Regulation (EU) 2023/2830¹⁰ .

• (3A) The Agency shall carry out the obligation, on behalf of the State, to notify the Commission under Article 25 of Commission Delegated Regulation (EU) 2023/2830¹⁰ of its intention to cancel allowances under Regulation 12.

• (4)
• (a) The Agency, in consultation with the Minister and the Minister for Public Expenditure and Reform, shall seek the deduction of the reasonable costs incurred in administering the greenhouse gas emissions allowance trading system in the State from the auction proceeds due to the State in accordance with Commission Delegated Regulation (EU) 2023/2830¹⁰ .

• (b) The Minister shall ensure that the auction proceeds due to the State, following the deduction of the costs referred to in subparagraph (a), are paid into an account, established by the Minister for Public Expenditure and Reform and disposed of for the benefit of the Exchequer.

• (5) The Agency is designated as the competent authority in the State for the purposes of the Commission’s Monitoring and Reporting Regulation.

• (6) The Agency is designated as the competent authority in the State for the purposes of the Commission’s Verification and Accreditation Regulation.

Union Registry

45.

Reporting to the Commission

46.

• (a) shall, each year, provide information on the matters specified in paragraph (1) of that Article, and

• (b) shall, every 3 years, also provide information on the matters specified in paragraph (4) of that Article.

Designation of Focal Point and National Authority and Establishment of Registry

47.

• (a) the Focal Point for the purposes of Article 6 of the Protocol and the decisions adopted pursuant to the Convention and the Protocol, and

• (b) the National Authority for the purposes of Article 12 of the Protocol and the decisions adopted pursuant to the Convention and the Protocol.

• (2)
• (a) The Agency shall establish and maintain a national registry to ensure the accurate accounting of the issuance, holding, transfer, acquisition, cancellation and retirement of emission reduction units, certified emissions reduction units, assigned amount units and removal units and the carry-over of emissions reduction units, certified emission reduction units and assigned amount units.

• (b) The Agency is designated national registry administrator for the purposes of Article 7 of the Protocol and the decisions adopted pursuant to the Convention and the Protocol.

Approval of Project Activities

48.

• (b) Certified emission reduction units or emission reduction units arising from an application under paragraph (2) shall, in the first instance, be registered in the registry provided for in Regulation 47(2)(a).

• (2)
• (a) An application for approval in respect of a proposed project activity shall be made in such form and shall contain such information as the Agency may require.

• (b) An application should contain-

• (i) a description of the proposed project activity, including a project design document;

• (ii) a declaration signed by the applicant that participation by all parties to the project is voluntary and that the information supplied as part of the application is complete and accurate; and

• (iii) a letter of approval from the designated Focal Point or National Authority, as appropriate, for the host country.

• (3) An application under paragraph (2) shall be accompanied by the fee payable in accordance with Regulation 50.

• (4) As soon as practicable after receipt of an application in accordance with paragraphs (2) and (3), the Agency shall respond in writing to the applicant indicating either that

• (a) approval is granted, with or without conditions, or

• (b) approval is refused and the reason for the refusal.

• (5) For the purposes of determining an application under paragraph (2), the Agency shall satisfy itself that-

• (a) in accordance with Article 11b(1) of the Directive, in respect of a project activity to be undertaken in a country which has signed a Treaty of Accession with the European Union, the baseline used for determining the emissions reductions from the project activity complies with all legislation of the European Union, subject only to any temporary derogations set out in that Treaty;

• (b) the project participants of the project activity have headquarters either in a country that has concluded the international agreement relating to such projects or in a country or sub-federal or regional entity which is linked to the EU ETS pursuant to Article 25 of the Directive;

• (c) participation in the proposed project activity is consistent with Ireland’s obligations under Article 11b(5) of the Directive;

• (d) in accordance with Article 11b(6) of the Directive, relevant international criteria and guidelines will be respected during the development of hydroelectric power production project activities with a generating capacity exceeding 20 MW.

• (6) An application under paragraph (2) may be withdrawn at any time before it is determined.

• (7) The Agency shall not issue an approval in respect of a proposed project activity where certified emissions reduction units or emission reduction units are generated from a nuclear facility.

Power of the Agency to Request Further Information

49.

• (2) A request for further information under paragraph (1) shall be made in writing and shall state the reason for the request and the time within which the further information is to be provided.

Fees for Letters of Approval

50.

• (2) An application in respect of which the full fee has not been paid may, after the Agency giving notice in writing to the applicant and allowing a reasonable period for a response, be deemed invalid by the Agency and returned to the applicant together with any part of the fee paid.

• (3) Where an application is withdrawn in accordance with Regulation 48(6), the Agency may, at its discretion, refund all or part of the application fee.

• (4) The Agency may require any information included in an application, or further information submitted pursuant to a request from the Agency, to be independently verified to enable it to properly assess the application. A requirement under this provision may include a requirement for verification to be provided by a person designated by the Agency and for the applicant to defray or contribute towards the cost of any such verification.

• (5) Notwithstanding any other provision of these Regulations, the Agency shall have an absolute discretion to refund or waive all or any part of the fee payable in respect of a particular application where it is satisfied that the payment in full of the fee would not be just and reasonable in the particular circumstances of the application or the proposed project activity.

Revocation

51.

• (a) the European Communities (Greenhouse Gas Emissions Trading) Regulations 2012 ( S.I. No. 490 of 2012 ),

• (b) the European Union (Greenhouse Gas Emissions Trading)(Amendment) Regulations 2020 ( S.I. No. 755 of 2020 ).

GIVEN under my Official Seal,

19 September, 2024.

EAMON RYAN,

Minister for the Environment,

Climate and Communications.

SCHEDULE 1

Categories of Activities

Activities	Greenhouse gases
Combustion of fuels in installations with a total rated thermal input exceeding 20 MW (except in installations for the incineration of hazardous or municipal waste) From 1 January 2024, combustion of fuels in installations for the incineration of municipal waste with a total rated thermal input exceeding 20 MW, for the purposes of Articles 14 and 15 of the Directive.	Carbon dioxide
Refining of oil, where combustion units with a total rated thermal input exceeding 20 MW are operated	Carbon dioxide
Production of coke	Carbon dioxide
Metal ore (including sulphide ore) roasting or sintering, including pelletisation	Carbon dioxide
Production of iron or steel (primary or secondary fusion) including continuous casting, with a capacity exceeding 2.5 tonnes per hour	Carbon dioxide
Production or processing of ferrous metals (including ferro-alloys) where combustion units with a total rated thermal input exceeding 20 MW are operated. Processing includes, inter alia, rolling mills, re-heaters, annealing furnaces, smitheries, foundries, coating and pickling	Carbon dioxide
Production of primary aluminium or alumina	Carbon dioxide and perfluorocarbons
Production of secondary aluminium where combustion units with a total rated thermal input exceeding 20 MW are operated	Carbon dioxide
Production or processing of non-ferrous metals, including production of alloys, refining, foundry casting, etc., where combustion units with a total rated thermal input (including fuels used as reducing agents) exceeding 20 MW are operated	Carbon dioxide
Production of cement clinker in rotary kilns with a production capacity exceeding 500 tonnes per day or in other furnaces with a production capacity exceeding 50 tonnes per day	Carbon dioxide
Production of lime or calcination of dolomite or magnesite in rotary kilns or in other furnaces with a production capacity exceeding 50 tonnes per day	Carbon dioxide
Manufacture of glass including glass fibre with a melting capacity exceeding 20 tonnes per day	Carbon dioxide
Manufacture of ceramic products by firing, in particular roofing tiles, bricks, refractory bricks, tiles, stoneware or porcelain, with a production capacity exceeding 75 tonnes per day	Carbon dioxide
Manufacture of mineral wool insulation material using glass, rock or slag with a melting capacity exceeding 20 tonnes per day	Carbon dioxide
Drying or calcination of gypsum or production of plaster boards and other gypsum products, with a production capacity of calcined gypsum or dried secondary gypsum exceeding a total of 20 tonnes per day	Carbon dioxide
Production of pulp from timber or other fibrous materials	Carbon dioxide
Production of paper or cardboard with a production capacity exceeding 20 tonnes per day	Carbon dioxide
Production of carbon black involving the carbonisation of organic substances such as oils, tars, cracker and distillation residues with a production capacity exceeding 50 tonnes per day	Carbon dioxide
Production of nitric acid	Carbon dioxide and nitrous oxide
Production of adipic acid	Carbon dioxide and nitrous oxide
Production of glyoxal and glyoxylic acid	Carbon dioxide and nitrous oxide
Production of ammonia	Carbon dioxide
Production of bulk organic chemicals by cracking, Carbon dioxide reforming, partial or full oxidation or by similar processes, with a production capacity exceeding 100 tonnes per day	Carbon dioxide
Production of hydrogen (H2) and synthesis gas with a production capacity exceeding 5 tonnes per day	Carbon dioxide
Production of soda ash (Na2CO3) and sodium bicarbonate (NaHCO3)	Carbon dioxide
Capture of greenhouse gases from installations covered by these Regulations for the purpose of transport and geological storage in a storage site permitted under Directive 2009/31/EC17	Carbon dioxide
Transport of greenhouse gases for geological storage in a storage site permitted under Directive 2009/31/EC17 , with the exclusion of those emissions covered by another activity under this Directive’	Carbon dioxide
Geological storage of greenhouse gases in a storage site permitted under Directive 2009/31/EC17	Carbon dioxide
‘Maritime transport Maritime transport activities covered by Regulation (EU) 2015/75722 with the exception of the maritime transport activities covered by Article 2(1a) and, until 31 December 2026, Article 2(1b) of that Regulation	Carbon dioxide From 1 January 2026, methane and nitrous oxide’
Aviation Flights which depart from or arrive in an aerodrome situated in the territory of a Member State to which the Treaty applies. The detailed interpretation of these aviation activities, including the exemptions, is set out in the Commission’s Interpretation of Aviation Activities. This activity shall not include: (a) flights performed exclusively for the transport, on official mission, of a reigning Monarch and his immediate family, Heads of State, Heads of Government and Government Ministers, of a country other than a Member State, where this is substantiated by an appropriate status indicator in the flight plan; (b) military flights performed by military aircraft and customs and police flights; (c) flights related to search and rescue, fire-fighting flights, humanitarian flights and emergency medical service flights authorised by the appropriate competent authority; (d) any flights performed exclusively under visual flight rules as defined in Annex 2 to the Chicago Convention; (e) flights terminating at the aerodrome from which the aircraft has taken off and during which no intermediate landing has been made; (f) training flights performed exclusively for the purpose of obtaining a licence, or a rating in the case of cockpit flight crew where this is substantiated by an appropriate remark in the flight plan provided that the flight does not serve for the transport of passengers and/or cargo or for the positioning or ferrying of the aircraft; (g) flights performed exclusively for the purpose of scientific research or for the purpose of checking, testing or certifying aircraft or equipment whether airborne or ground-based; (h) flights performed by aircraft with a certified maximum take-off mass of less than 5,700 kg; (i) flights performed in the framework of public service obligations imposed in accordance with Regulation (EEC) No 2408/9218 on routes within outermost regions, as specified in Article 299(2) of the Treaty, or on routes where the capacity offered does not exceed 50,000 seats per year; and (j) flights which, but for this point, would fall within this activity, performed by a commercial air transport operator operating either: — fewer than 243 flights per period for three consecutive four-month periods, or — flights with total annual emissions lower than 10,000 tonnes per year. Flights performed exclusively for the transport, on official mission, of a reigning Monarch and his immediate family, Heads of State, Heads of Government and Government Ministers, of a Member State may not be excluded under this point; (k) from 1 January 2013 to 31 December 2030, flights which, but for this point, would fall within this activity, performed by a non-commercial aircraft operator operating flights with total annual emissions lower than 1 000 tonnes per year (including emissions from flights referred to in points (l) and (m)); (l) flights from aerodromes situated in Switzerland to aerodromes situated in the EEA; (m) flights from aerodromes situated in the United Kingdom to aerodromes situated in the EEA.	Carbon dioxide

SCHEDULE 2

Greenhouse Gases

Carbon dioxide (CO2)

Methane (CH4)

Nitrous Oxide (N2O)

Hydrofluorocarbons (HFCs)

Perfluorocarbons (PFCs)

Sulphur Hexafluoride (SF6)

SCHEDULE 3

Principles for Monitoring and Reporting

Monitoring and reporting of emissions from stationary installations

This Schedule shall be construed in conjunction with the Commission’s Monitoring and Reporting Guidelines up to 31 December 2012 and in accordance with the Commission’s Monitoring and Reporting Regulation from 1 January 2013.

Monitoring of carbon dioxide emissions

Emissions shall be monitored either by calculation or on the basis of measurement.

Calculation

Calculations of emissions shall be performed using the formula:

Activity data × Emission factor × Oxidation factor

Activity data (fuel used, production rate, etc.) shall be monitored on the basis of supply data or measurement.

Emission factors accepted or approved by the Agency shall be used. Activity specific emission factors are acceptable for all fuels. Default factors are acceptable for all fuels except non-commercial ones (waste fuels such as tyres and industrial process gases). Seam-specific defaults for coal, and EU-specific or producer country-specific defaults for natural gas shall be further elaborated. IPCC default values are acceptable for refinery products. The emission factor for biomass shall be zero.

If the emission factor does not take account of the fact that some of the carbon is not oxidised, then an additional oxidation factor shall be used. If activity specific emission factors have been calculated and already take oxidation into account, then an oxidation factor need not be applied.

Default oxidation factors developed by the InterGovernmental Panel on Climate Change shall be used, unless the operator can demonstrate that activity specific factors are more accurate.

A separate calculation shall be made for each activity, installation and for each fuel.

Measurement

Measurement of emissions shall use standardised or accepted methods, and shall be corroborated by a supporting calculation of emissions.

Monitoring of emissions of other greenhouse gases

Standardised or accepted methods shall be used, developed by the Commission collaboration with all relevant stakeholders and adopted in accordance with the procedure referred to in Article 23(3) of the Directive.

Reporting of emissions

Each operator shall including the following information in the report for an installation:

A. Data identifying the installation, including:—

— name of the installation;

— its address, including postcode where applicable, and country;

— type and number of activities specified in Schedules 1 and 5 carried out in the installation;

— address, telephone, fax and email details for a contact person; and

— name of the owner of the installation, and of any parent company.

B. For each activity specified in Schedules 1 and 5 carried out on the site for which emissions are calculated:—

— activity data;

— emission factors;

— oxidation factors;

— total emissions; and

— uncertainty.

C. For each activity specified in Schedules 1 and 5 carried out on the site for which emissions are measured:—

— total emissions;

— information on the reliability of measurement methods; and

— uncertainty.

D. For emissions for combustion, the report shall also include the oxidation factor, unless oxidation has already been taken into account in the development of an activity-specific emission factor.

Monitoring and reporting of emissions corresponding to the activity referred to in Schedule 5

Monitoring of emissions

Emissions shall be monitored by calculation.

Calculation

Emissions shall be calculated using the following formula:

Fuel released for consumption × emission factor

Fuel released for consumption shall include the quantity of fuel released for consumption by the regulated entity.

Default IPCC emission factors, taken from the 2006 IPCC Inventory Guidelines or subsequent updates of these Guidelines, shall be used unless fuel-specific emission factors identified by independent accredited laboratories using accepted analytical methods are more accurate.

A separate calculation shall be made for each regulated entity, and for each fuel.

Reporting of emissions

Each regulated entity shall include the following information in its report:

A. Data identifying the regulated entity, including:

— name of the regulated entity;

— its address, including postcode and country;

— type of the fuels it releases for consumption and its activities through which it releases the fuels for consumption, including the technology used;

— address, telephone, fax and email details for a contact person; and

— name of the owner of the regulated entity, and of any parent company.

B. For each type of fuel released for consumption and which is used for combustion in the sectors defined in Schedule 5, for which emissions are calculated:

— quantity of fuel released for consumption;

— emission factors;

— total emissions;

— end use(s) of the fuel released for consumption; and

— uncertainty.

Member States shall take measures to coordinate reporting requirements with any existing reporting requirements in order to minimise the reporting burden on businesses.

SCHEDULE 4

Criteria for Verification

Verification of emissions from stationary installations

General Principles

• (a) the reported activity data and related measurements and calculations;

• (b) the choice and the employment of emission factors;

• (c) the calculations leading to the determination of the overall emissions; and

• (d) if measurement is used, the appropriateness of the choice and the employment of measuring methods.

• (a) the reported data is free of inconsistencies;

• (b) the collection of the data has been carried out in accordance with the applicable scientific standards; and

• (c) the relevant records of the installation are complete and consistent.

Methodology

Strategic analysis

Process analysis

Risk analysis

Report

Minimum competency requirements for the verifier

• (a) the provisions of these Regulations, the Commission’s Monitoring and Reporting Regulation, the Commission’s Verification and Accreditation Regulation and the Directive, as well as relevant standards and guidance adopted by the Commission pursuant to Article 14(1);

• (b) the legislative, regulatory and administrative requirements relevant to the activities being verified; and

• (c) the generation of all information related to each source of emissions in the installation, in particular, relating to the collection, measurement, calculation and reporting of data.

Verification of emissions corresponding to the activity referred to in Chapter II of these Regulations

General Principles

• (a) the reported fuels released for consumption and related calculations;

• (b) the choice and the employment of emission factors;

• (c) the calculations leading to the determination of the overall emissions.

• (a) the reported data is free of inconsistencies;

• (b) the collection of the data has been carried out in accordance with the applicable scientific standards; and

• (c) the relevant records of the regulated entity are complete and consistent.

Methodology

Strategic analysis

Process analysis

Risk analysis

Report

Minimum competency requirement for the verifier

• (a) the provisions of this Directive, as well as relevant standards and guidance adopted by the Commission pursuant to Article 14(1);

• (b) the legislative, regulatory, and administrative requirements relevant to the activities being verified; and

• (c) the generation of all information related to all the means through which the fuels are released for consumption by the regulated entity, in particular, relating to the collection, measurement, calculation and reporting of data.”

SCHEDULE 5 BUILDINGS, ROAD TRANSPORT AND ADDITIONAL SECTORS

Categories of Activities

Activity	Greenhouse gases
Release for consumption of fuels which are used for combustion in the sectors of buildings and road transport and additional sectors. This activity shall not include: (a) the release for consumption of fuels used in the activities set out in Annex I to Directive 2003/87/EC, except if used for combustion in the activities of transport of greenhouse gases for geological storage (activity row twenty seven) or if used for combustion in installations excluded under Article 27a of the Directive; (b) the release for consumption of fuels for which the emission factor is zero; (c) the release for consumption of hazardous or municipal waste used as fuel. The sectors of buildings and road transport shall correspond to the following sources of emissions, defined in 2006 IPCC Guidelines for National Greenhouse Gas Inventories, with the necessary modifications to those definitions as follows: (a) Combined Heat and Power Generation (CHP) (source category code 1A1a ii) and Heat Plants (source category code 1A1a iii), insofar as they produce heat for categories under (c) and (d) of this point, either directly or through district heating networks; (b) Road Transportation (source category code 1A3b), excluding the use of agricultural vehicles on paved roads; (c) Commercial / Institutional (source category code 1A4a); (d) Residential (source category code 1A4b). Additional sectors shall correspond to the following sources of emissions, defined in 2006 IPCC Guidelines for National Greenhouse Gas Inventories: (a) Energy industries (source category code 1A1), excluding the categories defined under paragraph 2 point (a) of this Schedule; (b) Manufacturing Industries and Construction (source category code 1A2).	Carbon dioxide

GIVEN under my Official Seal,

19 September, 2024.

EAMON RYAN,

Minister for the Environment,

Climate and Communications.

Footnotes