# Commission Implementing Decision of 21 March 2014 amending Decision 2005/381/EC as regards the questionnaire for reporting            on the application of Directive 2003/87/EC of the European Parliament and of the Council (notified under document C(2014)            1726) (Text with EEA relevance) (2014/166/EU)         

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U.K.

# Commission Implementing Decision

# of 21 March 2014

# amending Decision 2005/381/EC as regards the questionnaire for reporting on the application of Directive 2003/87/EC of the                        European Parliament and of the Council                     

# (notified under document C(2014) 1726)

# (Text with EEA relevance)

# (2014/166/EU)

THE EUROPEAN COMMISSION,

Having regard to the Treaty on the Functioning of the European Union,

Having regard to Directive 2003/87/EC of the European Parliament and of the Council of 13 October 2003 establishing a scheme                           for greenhouse gas emission allowance trading within the Community and amending Council Directive 96/61/EC(1), and in particular Article 21(1) thereof,                        

Whereas:

(1)Article 21(1) of Directive 2003/87/EC requires Member States to submit annual reports to the Commission on the application                              of that Directive. Since its adoption, Directive 2003/87/EC has been substantially amended and the Commission has adopted                              various legislative instruments to further implement it.

(2)Directive 2008/101/EC of the European Parliament and of the Council(2) and Directive 2009/29/EC of the European Parliament and of the Council(3) amended Directive 2003/87/EC so as to include aviation activities in the scheme for greenhouse gas emission allowance trading                              within the Union and to improve and extend the greenhouse gas emission allowance trading scheme of the Union, respectively.                              Commission Regulation (EU) No 601/2012(4) laid down rules for the monitoring and reporting of greenhouse gas emissions and activity data, while Commission Regulation                              (EU) No 600/2012(5) set out rules for the verification of greenhouse gas emission reports, the accreditation and mutual recognition of verifiers,                              and peer evaluation of accreditation bodies.

(3)Furthermore, Commission Regulation (EU) No 389/2013(6) determined the general, operational and maintenance requirements concerning the Union Registry and Commission Decision 2011/278/EU(7) set out transitional Union-wide rules for harmonised free allocation of emission allowances pursuant to Article 10a of Directive                              2003/87/EC.

(4)Commission Decision 2005/381/EC(8) set out a questionnaire to be used by the Member States for the drawing up of annual reports aimed at establishing a detailed                              account of the application of Directive 2003/87/EC. Commission Decision 2006/803/EC(9) amended that questionnaire in the light of the experience gained by the Member States and the Commission in using it.

(5)The application of Directive 2003/87/EC as amended and the legislative instruments adopted by the Commission as well as further                              experience gained by the Member States and the Commission in using the questionnaire have shown the need to increase synergies                              and the coherence of the information reported.

(6)In particular, the reporting requirements set out in that questionnaire should be modified in line with the legislative instruments                              mentioned and should be further improved in a harmonised manner in order to enhance the effectiveness of the reporting process                              and the quality of the information reported by the Member States.

(7)The Annex to Decision 2005/381/EC should therefore be amended.

(8)The measures provided for in this Decision are in accordance with the opinion of the Climate Change Committee established                              in accordance with Article 26 of Regulation (EU) No 525/2013 of the European Parliament and of the Council(10),

HAS ADOPTED THIS DECISION:

# Article 1U.K.

The Annex to Decision 2005/381/EC is replaced by the text set out in the Annex to this Decision.

# Article 2U.K.

This Decision is addressed to the Member States.

Done at Brussels, 21 March 2014.

*For the Commission*                            

Connie Hedegaard                            

*Member of the Commission*                            

## ANNEXU.K.

### “ANNEX**QUESTIONNAIRE ON THE IMPLEMENTATION OF DIRECTIVE 2003/87/EC**

#### 1.**Details of institution submitting the report**U.K.

Name and department of organisation:

Name of contact person:

Job title of contact person:

Address:

International telephone number:

E-mail:

#### 2.**Responsible authorities in the emissions trading scheme (eu ets) and coordination between authorities**U.K.

*Questions in this section are to be answered in the report due by 30 June 2014 and in subsequent reports if changes have occurred                        during the reporting period.*                   

##### 2.1.In the table below, please state the name, abbreviation and contact details of the competent authorities involved in the implementation                        of EU ETS for installations and aviation in your Member State. Add further rows if necessary.U.K.

In the table below, please state the name, abbreviation and contact details of the national accreditation body appointed pursuant                     to Article 4(1) of Regulation (EC) No 765/2008 of the European Parliament and of the Council(11).                  

Have you set up a national certification authority to certify verifiers pursuant to Article 54(2) of Commission Regulation                     (EU) No 600/2012(12)? Yes/No                  

If yes, please state the name, abbreviation and contact details of the national certification authority using the table below.

In the table below, please state the name, abbreviation and contact details of the registry administrator in your Member State.

##### 2.2.In the table below, please indicate which competent authority is responsible for the following tasks, using their abbreviation.                        Add further rows if necessary.U.K.

*Please note that if a box in the table below is grey, the task is not relevant for either installations or aviation.*                   

##### 2.3.If more than one competent authority is designated in your Member State pursuant to Article 18 of Directive 2003/87/EC, which                        competent authority is your focal point referred to in Article 69(2) of Regulation (EU) No 600/2012? Please answer using the                        abbreviation concerned in the table below.U.K.

If more than one competent authority is designated in your Member State to carry out the activities in Regulation (EU) No                     601/2012, what measures have been taken to coordinate the work of those competent authorities in accordance with Article 10                     of Regulation (EU) No 601/2012? Please answer using the table below. Add further rows if necessary.                  

##### 2.4.What effective exchange of information and cooperation has been established in accordance with Article 69(1) of Regulation                        (EU) No 600/2012 between the national accreditation body or, if relevant, the national certification authority and the competent                        authority within your Member State? Please answer using the table below. Add further rows if necessary.U.K.

#### 3.**Coverage of activities, installations and aircraft operators**U.K.

*The second sub-question of question 3.1 and the second and third sub-questions of question 3.2 in this section are to be answered                        in the report due by 30 June 2014 and in subsequent reports if changes have occurred during the reporting period.*                   

##### 3.A.**Installations**U.K.

###### 3.1.How many installations carry out activities and emit greenhouse gas emissions listed in Annex I to Directive 2003/87/EC? How                        many of those installations are category A, B and C installations as referred to in Article 19(2) of Regulation (EU) No 601/2012?                        How many are installations with low emissions as referred to in Article 47(2) of Regulation (EU) No 601/2012? Please answer                        using the table below.U.K.

For which Annex I activities has your Member State issued permits under Directive 2003/87/EC? Please answer using the table                     below.                  

###### 3.2.Have you excluded installations under Article 27 of Directive 2003/87/EC? Yes/NoU.K.

If yes, please complete the table and the questions below.

What verification measures have been implemented pursuant to Article 27 of Directive 2003/87/EC? Please specify below.

Have any simplified monitoring, reporting and verification requirements been established for installations whose annual verified                     emissions between 2008 and 2010 are below 5 000 tonnes of CO2(e) a year? Yes/No                  

If yes, please indicate below what simplified requirements apply.

##### 3.B.**Aircraft operators**U.K.

###### 3.3.How many aircraft operators are carrying out activities listed in Annex I to Directive 2003/87/EC for which you are responsible                        as administering Member State and have submitted a monitoring plan? How many of those aircraft operators are commercial aircraft                        operators and non-commercial aircraft operators? How many of the total number of aircraft operators are small emitters as                        referred to in Article 54(1) of Regulation (EU) No 601/2012? Please specify using the table below.U.K.

Are you aware of any additional aircraft operators for which you are responsible as administering Member State that should                     have submitted a monitoring plan and complied with other requirements under Directive 2003/87/EC? Yes/No                  

If yes, please specify the number of aircraft operators in the table below.

If you would like to raise issues related to the number of these additional aircraft operators, please specify below.

#### 4.**The issue of permits for installations**U.K.

*Question 4.1 and the first part of question 4.2 are to be answered in the report due by 30 June 2014 and in subsequent reports                        if changes have occurred during the reporting period.*                   

##### 4.1.Have the requirements specified in Articles 5, 6 and 7 of Directive 2003/87/EC been integrated into the procedures as required                        by Directive 2010/75/EU of the European Parliament and of the Council(13)? Yes/NoU.K.

If yes, please specify in the table below how the integration was carried out. Add further rows if necessary.

If no, please specify in the table below how the coordination of conditions and procedures for the issue of the ETS permit                     and the IED permit are carried out. Add further rows if necessary.                  

##### 4.2.When does national law require the permit to be updated in accordance with Article 6 and 7 of Directive 2003/87/EC? Please                        provide details of the provisions in national law in the table below. Add further rows if necessary.U.K.

What is the total number of permit updates that occurred in the reporting period? Please specify in the table below the number                     of permit updates as far as this is known to the competent authority.                  

#### 5.**Application of the monitoring and reporting regulation**U.K.

##### 5.A.**General**U.K.

*Question 5.1*, *5.2, 5.3 and 5.4 are to be answered in the report due by 30 June 2014 and in subsequent reports if changes have occurred during                        the reporting period.*                   

###### 5.1.Has additional national legislation been implemented to assist in the application of Regulation (EU) No 601/2012? Yes/NoU.K.

If yes, please specify below for which areas additional national legislation has been implemented.

Has additional national guidance been developed to support the understanding of Regulation (EU) No 601/2012? Yes/No

If yes, please specify below for which areas additional national guidance has been developed.

###### 5.2.What measures have been taken to complement the reporting requirements of other existing reporting mechanisms such as greenhouse                        gas inventory reporting and EPRTR reporting? Please specify below.U.K.

###### 5.3.Have you developed Member State customised electronic templates or specific file formats for monitoring plans, emissions reports,                        verification reports and/or improvement reports? Yes/NoU.K.

If yes, please complete the tables below.

What measures have you implemented to comply with the requirements in Article 74(1) and (2) of Regulation (EU) No 601/2012?                     Please specify below.                  

###### 5.4.Have you developed an automated system for electronic data exchange between operators or aircraft operators and the competent                        authority and other parties? Yes/NoU.K.

If yes, please specify below what provisions you have implemented to comply with the requirements in Article 75(1) and (2)                     of Regulation (EU) No 601/2012.                  

##### 5.B.**Installations**U.K.

*Questions 5.7, 5.9, the second sub-question of 5.17 and the questions 5.19 and 5.20 are to be answered in the report due by                        30 June 2014 and in subsequent reports if changes have occurred during the reporting period.*                   

###### 5.5.In the table below, please complete, for the fuels listed, the total fuel consumption and total annual emissions based on                        data reported in the operator’s emissions reports for the reporting year.U.K.

###### 5.6.In the table below, please complete the aggregate total emissions for each reported IPCC Common Reporting Format (CRF) category                        based on the data provided in the operator’s emissions reports in accordance with Article 73 of Regulation (EU) No 601/2012.U.K.

###### 5.7.In the table below, please indicate:U.K.

          -  the number of installations for which the competent authority has approved literature values referred to in Article 31(1)(c)                           of Regulation (EU) No 601/2012;                         
          -  the value, fuel type and calculation factor concerned as well as the source and justification for these literature values; 
          -  the number of installations for which the competent authority has approved Type I default values, i.e. values referred to                           in Article 31(1)(d) and (e) of Regulation (EU) No 601/2012;                         
          -  the value, fuel type or material type and calculation factor concerned as well as the source and justification for these Type                           I default values.                         

How many of the Type I default values are values listed in Annex VI to Regulation (EU) No 601/2012 as referred to in Article                     31(1)(a) of that Regulation?                  

###### 5.8.Have sampling plans been drawn up in all cases required under Article 33 of Regulation (EU) No 601/2012? Yes/NoU.K.

If no, please indicate below the cases and reasons for not drawing up a sampling plan.

Are you aware of any particular problems or issues concerning sampling plans set-up by operators? Yes/No

If yes, please specify below problems or issues that have arisen.

###### 5.9.In the table below, please indicate the number of installations for which the competent authority has allowed a different                        frequency in accordance with Article 35(2)(b) of Regulation (EU) No 601/2012 as well as confirmation that the sampling plan                        in those cases is fully documented and adhered to.U.K.

###### 5.10.If the highest tier approaches for major source streams of category C installations referred to in Article 19(2)(c) of Regulation                        (EU) No 601/2012 are not applied, please indicate in the table below, for each installation for which this situation occurred,                        the affected source streams, the affected monitoring parameter, the highest tier required under Regulation (EU) No 601/2012                        and the tier applied.U.K.

###### 5.11.In the table below, please indicate the number of category B installations referred to in Article 19(2)(b) of Regulation (EU)                        No 601/2012 that do not apply the highest tier for all major source streams and all major emission sources(14) in accordance with Regulation (EU) No 601/2012.U.K.

###### 5.12.Have installations in your Member State applied the fall-back approach in accordance with Article 22 of Regulation (EU) No                        601/2012? Yes/NoU.K.

If yes, please complete the table below.

###### 5.13.Please indicate in the table below the number of category A, B and C installations that were required to submit and actually                        submitted an improvement report in accordance with Article 69 of Regulation (EU) No 601/2012. The information in the table                        below relates to the previous reporting period.U.K.

###### 5.14.Has inherent CO2 in accordance with Article 48 or CO2 in accordance with Article 49 of Regulation (EU) No 601/2012 been transferred in your Member State? Yes/NoU.K.

If yes, please complete the table below.

###### 5.15.Are there innovative technologies foreseen, other than those allowed under Article 49 of Regulation (EU) No 601/2012, that                        could be applied for permanent storage and for which you would like to bring to the attention of the Commission because of                        its relevance for future amendments to Regulation (EU) No 601/2012?U.K.

###### 5.16.Did any installations in your Member State apply continuous emissions measurement in accordance with Article 40 of Regulation                        (EU) No 601/2012? Yes/NoU.K.

If yes, please indicate in the table below, the total emissions of each installation, the emissions covered by continuous                     emission measurement, and whether the measured gas contains biomass CO2.                  

###### 5.17.In the table below, please indicate for each main activity listed in Annex I to Directive 2003/87/EC:U.K.

          -  the number of category A, B and C installations using biomass; 
          -  the total emissions from biomass which are considered zero rated, i.e. where no sustainability criteria apply or where the                           sustainability criteria are complied with;                         
          -  the total emissions from biomass which are not considered zero rated, i.e. where sustainability criteria apply but the sustainability                           criteria are not complied with;                         
          -  the energy content of the biomass which is considered zero rated; and 
          -  the energy content of the biomass which is not considered zero rated. 

Which of the methods to demonstrate compliance with sustainability criteria are in general applied in your Member State? Please                     describe below the main elements if national systems are used to demonstrate this compliance.                  

###### 5.18.What was for each waste type the total quantity of fossil CO2 emissions from waste used as fuel or input material, as reported by operators in their verified emissions report? Please                        answer by using the table below. Add further rows if necessary.U.K.

###### 5.19.Has your Member State allowed use of any simplified monitoring plans in accordance with Article 13(2) of Regulation (EU) No                        601/2012? Yes/NoU.K.

If yes, please specify in the table below what sort of risk assessment was carried out and on which principles it was configured.

###### 5.20.Have innovative ways been used to simplify compliance for installations with low emissions referred to in Article 47(2) of                        Regulation (EU) No 601/2012? Yes/NoU.K.

If yes, please specify per item in the table below. Add further rows if necessary.

##### 5.C.**Aircraft operators**U.K.

*Questions 5.26 and 5.27 are to be answered in the report due by 30 June 2014 and in subsequent reports if changes have occurred                        during the reporting period.*                   

###### 5.21.How many aircraft operators are using Method A or B to determine the fuel consumption? Please answer using the table below.U.K.

###### 5.22.In the table below, please specify the aggregate total emissions of all flights and domestic flights carried out in the reporting                        period by aircraft operators for which you are the administering Member State.U.K.

###### 5.23.In the table below, please indicate:U.K.

          -  the number of aircraft operators using biofuels; 
          -  the total emissions from biofuels which are considered zero rated, i.e. where the sustainability criteria are complied with; 
          -  the total emissions from biofuels which are not considered zero rated, i.e. where sustainability criteria apply but the sustainability                           criteria are not complied with;                         
          -  the energy content of the biofuels which is considered zero rated; and 
          -  the energy content of the biofuels which is not considered zero rated. 

###### 5.24.In the table below, please indicate:U.K.

          -  the number of small emitters using the small emitters tool (SET) to determine the fuel consumption; 
          -  the number of small emitters whose emission report is based on the SET and generated from the EU ETS support facility independently                           from any input of the aircraft operator;                         
          -  the number of aircraft operators using an alternative method to determine the emissions of missing flights; and 
          -  the number of aircraft operators using the small emitters tool to determine the emissions of missing flights in accordance                           with Article 65(2) of Regulation (EU) No 601/2012.                         

###### 5.25.In the table below, please indicate the number of aircraft operators that were required to submit and actually submitted an                        improvement report in accordance with Article 69 of Regulation (EU) No 601/2012. The information requested in the table below                        relates to the previous reporting period.U.K.

###### 5.26.Has your Member State allowed use of any simplified monitoring plans in accordance with Article 13(2) of Regulation (EU) No                        601/2012? Yes/No.U.K.

If yes, please specify in the table below what type of risk assessment was carried out and on which principles it was configured.

###### 5.27.Have innovative ways been used to simplify compliance for small emitters as referred to in Article 54(1) of Regulation (EU)                        No 601/2012? Yes/NoU.K.

If yes, please specify per item in the table below. Add further rows if necessary.

#### 6.**Arrangements for verification**U.K.

##### 6.A.**General**U.K.

###### 6.1.Please indicate in the table below the number of verifiers accredited for a particular scope of accreditation referred to                        in Annex I to Regulation (EU) No 600/2012. If Member States have allowed certification of natural person verifiers pursuant                        to Article 54(2) of Regulation (EU) No 600/2012, please indicate also the number of natural person verifiers certified for                        a particular scope of certification referred to in Annex I to Regulation (EU) No 600/2012.U.K.

###### 6.2.In the table below, please provide information on the application of the requirements on information exchange specified in                        Chapter VI of Regulation (EU) No 600/2012U.K.

##### 6.B.**Installations**U.K.

###### 6.3.For which installations did the competent authority make a conservative estimation of emissions in accordance with Article                        70(1) of Regulation (EU) No 601/2012? Please answer using the table below. Add further rows if necessary.U.K.

###### 6.4.Did any verification report include non-material misstatements, non-conformities that did not lead to a negative verification                        opinion statement, non-compliance with Regulation (EU) No 601/2012 or recommendations for improvement? Yes/NoU.K.

If yes, please provide information in the table below:

###### 6.5.Did the competent authority carry out any checks on verified emissions reports? Yes/NoU.K.

If yes, please specify what checks were carried out using the table below:

###### 6.6.Have site visits been waived for installations emitting more than 25 000 tonnes CO2(e) per year? Yes/NoU.K.

If yes, please indicate in the table below the number of installations for which a site visit was waived under a particular                     condition. Add further rows if necessary.                  

Were site visits waived for installations with low emissions referred to in Article 47(2) of Regulation (EU) No 601/2012?                     Yes/No                  

If yes, please indicate in the table below the number of installations for which a site visit was waived.

##### 6.C.**Aircraft operators**U.K.

###### 6.7.For which aircraft operators did the competent authority make a conservative estimation of emissions in accordance with Article                        70(1) of Regulation (EU) No 601/2012? Please answer using the table below. Add further rows if necessary.U.K.

###### 6.8.Did any verification report include non-material misstatements, non-conformities that did not lead to a negative verification                        opinion statement, non-compliance with Regulation (EU) No 601/2012 or recommendations for improvement? Yes/NoU.K.

If yes, please provide information in the tables below for emissions and tonne-kilometre data respectively.

###### *Table for data related to emissions reports*

###### *Table for data related to tonne-kilometre reports*

###### 6.9.Did the competent authority carry out any checks on verified emissions reports? Yes/NoU.K.

If yes, please specify what checks were carried out using the tables below for emissions and tonne-kilometre data respectively.

###### *Table for data related to emissions reports*

###### *Table for data related to tonne-kilometre reports*

###### 6.10.Were site visits waived for small emitters referred to in Article 54(1) of Regulation (EU) No 601/2012? Yes/NoU.K.

If yes, please indicate in the table below the number of small emitters for which a site visit was waived.

#### 7.**Registries**U.K.

##### 7.1.Please attach a copy of your Member State specific terms and conditions required to be signed by account holders.U.K.

##### 7.2.In all cases where an account was closed because there was no reasonable prospect of further allowances being surrendered                        by an installation or aircraft operator, please describe in the table below why there was no reasonable further prospect and                        state the amount of outstanding allowances. Add further rows if necessary.U.K.

##### 7.3.On how many occasions during the reporting year did aircraft operators use the mandate as provided for in Article 17(3) of                        Commission Regulation (EU) No 389/2013(15)? Please specify below the number of occasions.U.K.

Which aircraft operators used a mandate during the reporting period as provided for in Article 17(3) of Regulation (EU) No                     389/2013? Please provide the information by using the table below. Add further rows if necessary.                  

#### 8.**Allocation**U.K.

##### 8.1.In the table below, please specify the number of changes that occurred to installations and their allocation since the start                        of the third trading period and during the reporting period.U.K.

##### 8.2.Were any planned or effective changes to the capacity, activity levels or operation of an installation, as referred to in                        Article 24 of Decision 2011/278/EU, not notified to the competent authority? Yes/NoU.K.

If yes, please specify in the table below how many installations it concerned and how these changes were identified.

##### 8.3.Have you applied Article 10c of Directive 2003/87/EC? Yes/NoU.K.

If yes, please provide in the table below the total number of emission allowances issued and the total value of investments                     made under Article 10c of Directive 2003/87/EC in the reporting period?                  

#### 9.**Use of emission reduction units (ERUs) and certified emission reduction (CERs) in the Community scheme**U.K.

*Question 9.1 is to be answered in the report due by 30 June 2014 and in subsequent reports if changes have occurred during                        the reporting period.*                   

##### 9.1.What measures have been taken, prior to issuing a letter of approval for a project, to ensure that relevant international                        criteria and guidelines, including those contained in the year 2000 Final Report of the World Commission on Dams (WCD), will                        be respected during the development of hydro-electric power production projects with a generating capacity exceeding 20 MW?                        Please answer using the table below. Add further rows if necessary.U.K.

#### 10.**Fees and charges**U.K.

*Questions 10.1, 10.2 and 10.3 are only to be answered in the report due by 30 June 2014 and in subsequent reports if changes                        have occurred during the reporting period.*                   

##### 10.A.**Installations**U.K.

###### 10.1.Are fees charged to operators? Yes/NoU.K.

If yes, please provide details in the table below regarding fees charged for the issuance and update of permits and approval                     and update of monitoring plans.                  

If yes, please provide details for the annual subsistence fees using the following table.

##### 10.B.**Aircraft operators**U.K.

###### 10.2.Are fees charged to aircraft operators? Yes/NoU.K.

If yes, please provide details in the table below regarding fees charged for the approval and update of monitoring plans.

If yes, please provide in the table below details for the annual subsistence fees..

##### 10.C.**Installations and aircraft operators**U.K.

###### 10.3.In the tables below, please specify the one-off and annual fees that are charged to operators and aircraft operators in relation                        to registry accounts.U.K.

###### *Table for one-off fees*

###### *Table for annual fees*

#### 11.**Issues related to compliance with the ETS Directive**U.K.

##### 11.A.**Installations**U.K.

*Questions 11.1 and 11.2 are to be answered in the report due by 30 June 2014 and in subsequent reports if changes have occurred                        during the reporting period.*                   

###### 11.1.In the table below, please specify what measures have been taken to ensure that operators complied with the permit and Regulation                        (EU) No 601/2012 and with Regulation (EU) No 600/2012. Add further rows if necessary.U.K.

###### 11.2.In the table below, please state the penalties for infringements of Regulation (EU) No 601/2012, Regulation (EU) No 600/2012                        and national law pursuant to Article 16(1) of Directive 2003/87/EC. Add further rows if necessary.U.K.

###### 11.3.In the table below, please specify infringements incurred and penalties imposed during the reporting period pursuant to Article                        16(1) of Directive 2003/87/EC. Add further rows if necessary.U.K.

###### 11.4.In the table below, please provide the names of operators for which excess emission penalties were imposed during the reporting                        period pursuant to Article 16(3) of Directive 2003/87/EC.U.K.

##### 11.B.**Aircraft operators**U.K.

*Questions 11.5, 11.6 and 11.9 are to be answered in the report due by 30 June 2014 and in subsequent reports if changes have                        occurred during the reporting period*                   

###### 11.5.In the table below, please specify what measures have been taken to ensure that aircraft operators complied with Regulation                        (EU) No 601/2012 and with Regulation (EU) No 600/2012. Add further rows if necessary.U.K.

###### 11.6.In the table below, please state the penalties for infringements of Regulation (EU) No 601/2012, Regulation (EU) No 600/2012                        and national law pursuant to Article 16(1) of Directive 2003/87/EC. Add further rows if necessary.U.K.

###### 11.7.In the table below, please specify infringements incurred and penalties imposed during the reporting period pursuant to Article                        16(1) of Directive 2003/87/EC. Add further rows if necessary.U.K.

###### 11.8.In the table below, please provide the names of aircraft operators for which excess emission penalties were imposed during                        the reporting period pursuant to Article 16(3) of Directive 2003/87/EC.U.K.

###### 11.9.What measures would have to be taken in your Member State before your Member State would request an operating ban from the                        Commission in accordance with Article 16(10) of Directive 2003/87/EC? Please specify below the types of measures.U.K.

#### 12.**The legal nature of emission allowances and fiscal treatment**U.K.

*Questions 12.1, 12.2, 12.3 and 12.4 are to be answered in the report due by 30 June 2014 and in subsequent reports if changes                        have occurred during the reporting period.*                   

##### 12.1.What is the legal nature of an emission allowance in your Member State?U.K.

##### 12.2.What is the accounting treatment of emission allowances in the annual financial report of the companies following the Member                        State’s accounting norm?U.K.

##### 12.3.Is VAT due on the issuance of emission allowances? Yes/NoU.K.

Is VAT due on transaction of emission allowances on the secondary market? Yes/No

Does your Member State apply the reverse-charge mechanism on domestic transactions involving emission allowances? Yes/No

##### 12.4.Are emission allowances taxed? Yes/NoU.K.

If yes, please indicate in the table below the type of tax and tax rates that apply. Add further rows if necessary.

#### 13.**Fraud**U.K.

*Question 13.1 and 13.2 are to be answered in the report due by 30 June 2014 and in subsequent reports if changes have occurred                        during the reporting period.*                   

##### 13.1.In the table below, please specify what arrangements are in place concerning fraudulent activities related to the free allocation                        of allowances.U.K.

##### 13.2.In the table below, please specify what arrangements, if any, are in place so that competent authorities involved in the implementation                        of EU ETS are made aware of fraudulent activities.U.K.

##### 13.3.In the table below, please indicate the following information on fraudulent activities as far as it is known to the competent                        authority involved in the implementation of EU ETS in your Member State:U.K.

          -  the number of investigations carried out in the reporting period (including ongoing); 
          -  the number of cases brought to court in the reporting period; 
          -  the number of cases settled out of court without conviction and the number of cases leading to acquittal in the reporting                           period; and                         
          -  the number of cases in the reporting period leading to a conviction that a fraudulent activity was committed. 

#### 14.**Other observations**U.K.

##### 14.1.In the table below, please provide details of any other issues that give rise to concerns in your Member State, or any other                        relevant information you would like to provide.U.K.

##### 14.2.Have you addressed all one-off questions in this questionnaire and updated the responses to those questions where relevant?                        Yes/NoU.K.

If no, please return to the question concerned.”                  

1

OJ L 275, 25.10.2003, p. 32.                           

2

Directive 2008/101/EC of the European Parliament and of the Council of 19 November 2008 amending Directive 2003/87/EC so as                              to include aviation activities in the scheme for greenhouse gas emission allowance trading within the Community (OJ L 8, 13.1.2009, p. 3).                           

3

Directive 2009/29/EC of the European Parliament and of the Council of 23 April 2009 amending Directive 2003/87/EC so as to                              improve and extend the greenhouse gas emission allowance trading scheme of the Community (OJ L 140, 5.6.2009, p. 63).                           

4

Commission Regulation (EU) No 601/2012 of 21 June 2012 on the monitoring and reporting of greenhouse gas emissions pursuant                              to Directive 2003/87/EC of the European Parliament and of the Council (OJ L 181, 12.7.2012, p. 30).                           

5

Commission Regulation (EU) No 600/2012 of 21 June 2012 on the verification of greenhouse gas emission reports and tonne-kilometre                              reports and the accreditation of verifiers pursuant to Directive 2003/87/EC of the European Parliament and of the Council                              (OJ L 181, 12.7.2012, p. 1).                           

6

Commission Regulation (EU) No 389/2013 of 2 May 2013 establishing a Union Registry pursuant to Directive 2003/87/EC of the                              European Parliament and of the Council, Decisions No 280/2004/EC and No 406/2009/EC of the European Parliament and of the                              Council and repealing Commission Regulations (EU) No 920/2010 and No 1193/2011 (OJ L 122, 3.5.2013, p. 1).                           

7

Commission Decision 2011/278/EU of 27 April 2011 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 (OJ L 130, 17.5.2011, p. 1).                           

8

Commission Decision 2005/381/EC of 4 May 2005 establishing a questionnaire for reporting on the application of Directive 2003/87/EC                              of the European Parliament and of the Council establishing a scheme for greenhouse gas emission allowance trading within the                              Community and amending Council Directive 96/61/EC (OJ L 126, 19.5.2005, p. 43).                           

9

Commission Decision 2006/803/EC of 23 November 2006 amending Decision 2005/381/EC establishing a questionnaire for reporting                              on the application of Directive 2003/87/EC of the European Parliament and of the Council establishing a scheme for greenhouse                              gas emission allowance trading within the Community and amending Council Directive 96/61/EC (OJ L 329, 25.11.2006, p. 38).                           

10

Regulation (EU) No 525/2013 of the European Parliament and of the Council of 21 May 2013 on a mechanism for monitoring and                              reporting greenhouse gas emissions and for reporting other information at national and Union level relevant to climate change                              and repealing Decision No 280/2004/EC (OJ L 165, 18.6.2013, p. 13).                           

11

OJ L 218, 13.8.2008, p. 30.                           

12

OJ L 181, 12.7.2012, p. 1.                           

13

OJ L 334, 17.12.2010, p. 17.                           

14

Emission sources which emit more than 5 000 tonnes of CO2(e) per year or which contribute more than 10 % of the total annual emissions of the installation, whichever is higher in terms                              of absolute emissions.                           

15

OJ L 122, 3.5.2013, p. 1.