B 4371
L.N. 505 of 2021
REGULATOR FOR ENERGY AND WATER SERVICES ACT 
(CAP. 545)
Biofuels, Bioliquids and Biomass Fuels (Sustainability Criteria) 
Regulations, 2021
IN EXERCISE of the powers conferred by article 37(1) of the
Regulator for Energy and Water Services Act, the Minister for Energy,
Enterprise and Sustainable Development, after consultation with the
Regulator for Energy and Water Services, has made the following
regulations:-
Citation and 
scope.1. (1) The title of these regulations is the Biofuels, Bioliquids
and Biomass Fuels (Sustainability Criteria) Regulations, 2021.
(2) These regulations give effect to Articles 29, 30 and 31 of
Directive (EU) 2018/2001 of the European Parliament and of the
Council of 11 December 2018 on the promotion of the use of energy
from renewable sources (recast).
Interpretation.
Cap. 545.
L.N. 503 of 
2021.2.(1) Unless otherwise required under these regulations,
the definitions prescribed under the Regulator for Energy and Water
Services Act, and the Promotion of Energy from Renewable Sources
Regulations, 2021 shall apply.
(2) For the purposes of these regulations and unless the context
otherwise requires:
Cap. 545. "Act" means the Regulator for Energy and Water Services Act;
"actual value" means the greenhouse gas emissions saving for
some or all of the steps of a specific biofuel, bioliquid or biomass fuel
production process, calculated in accordance with the methodology
laid down in Part C of the First Schedule or Part B of the Second
Schedule;
"agricultural, aquaculture, fisheries and forestry residues" means
residues that are directly generated by agriculture, aquaculture,
fisheries and forestry and that do not include residues from related
industries or processing;
"agricultural biomass" means biomass produced from
agriculture;
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"biowaste" means biodegradable garden and park waste, food
and kitchen waste from households, restaurants, caterers and retail
premises and comparable waste from food processing plants;
"default value" means a value derived from a typical value by the
application of pre-determined factors and that may in circumstances
specified in these regulations, be used in place of an actual value;
"Directive" means Directive (EU) 2018/2001 of the European
Parliament and of the Council of 11 December 2018 on the promotion
of the use of energy from renewable sources (recast);
"energy" means all forms of available energy, including
electricity, heating, cooling, liquefied petroleum gas, any fuel for
heating and cooling, coal and transport fuels;
"energy content" means the lower calorific value of fuel;
"energy consumer" means a natural or legal person who
consumes or purchases energy for own use and not for wholesale or
retail purposes;
"energy supplier" means an authorised supplier wholesaling or
retailing energy or products thereof;
"forest biomass" means biomass produced from forestry;
"forest regeneration" means the re-establishment of a forest stand
by natural or artificial means following the removal of the previous
stand by felling or as a result of natural causes, including fire or storm;
"Minister" means the minister responsible for energy;
"Regulator" means the Regulator for Energy and Water Services
as established by article 3 of the Act;
"sourcing area" means the geographically defined area from
which the forest biomass feedstock is sourced, from which reliable and
independent information is available and where conditions are
sufficiently homogeneous to evaluate the risk of the sustainability and
legality characteristics of the forest biomass;
"typical value" means an estimate of the greenhouse gas
emissions and greenhouse gas emissions savings saving for a
particular biofuel, bioliquid or biomass fuel production pathway which
is representative of the Union consumption.
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Sustainability 
and greenhouse 
gas emissions 
savings criteria 
for biofuels, 
bioliquids and 
biomass.3.(1) Energy from biofuels, bioliquids and biomass fuels
shall be taken into account for the purposes referred to in paragraphs
(a), (b) and (c) of this sub-regulation only if they fulfil the
sustainability and the greenhouse gas emissions saving criteria laid
down in sub-regulations (6) to (13):
(a) contributing towards the Union target set in Article
3(1) of the Directive and the renewable energy share of Malta as
its contribution thereto;
(b) measuring compliance with renewable energy
obligations;
(c) eligibility for financial support for the consumption
of biofuels, bioliquids and biomass fuels.
(2) Biofuels, bioliquids and biomass fuels which are produced
from waste and residues, other than agricultural, aquaculture, fisheries
and forestry residues, are required to fulfil only the greenhouse gas
emissions saving criteria laid down in sub-regulations (12) and (13) in
order to be taken into account for the purposes referred to in
paragraphs (a), (b) and (c) of sub-regulation (1):
Provided that this sub-regulation shall also apply to waste
and residues that are first processed into a product before being further
processed into biofuels, bioliquids and biomass fuels.
(3) Electricity, heating and cooling produced from municipal
solid waste shall not be subject to the greenhouse gas emissions saving
criteria laid down in sub-regulations (12) and (13).
(4) Biomass fuels shall fulfil the sustainability and greenhouse
gas emissions saving criteria laid down in sub-regulations (6) to (13) if
used in installations producing electricity, heating and cooling or fuels
with a total rated thermal input equal to or exceeding twenty
megawatts (20MW) in the case of solid biomass fuels, and with a total
rated thermal input equal to or exceeding two megawatts (2MW) in the
case of gaseous biomass fuels:
Provided that the Minister may require that the
sustainability and greenhouse gas emissions saving criteria be
applicable to installations with lower total rated thermal input.
(5) The sustainability and the greenhouse gas emissions saving
criteria laid down in sub-regulations (6) to (13) shall apply irrespective
of the geographical origin of the biomass.
(6) Biofuels, bioliquids and biomass fuels produced from
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waste and residues derived not from forestry but from agricultural land
shall not be taken into account for the purposes referred to in
paragraphs (a), (b) and (c) of sub -regulation (1) unless either the
operators or the national authorities of the country in which they are
produced have monitoring or management plans in place in order to
address the impacts on soil quality and soil carbon, and the
information about how those impacts are monitored and managed is
being reported pursuant to Article 30(3) of the Directive.
(7) Biofuels, bioliquids and biomass fuels produced from
agricultural biomass taken into account for the purposes referred to in
paragraphs (a), (b) and (c) of sub-regulation (1) shall not be made from
raw material obtained from land with a high biodiversity value,
namely land that had one of the following statuses in or after January
2008, whether or not the land continues to have that status:
(a) primary forest and other wooded land, namely forest
and other wooded land of native species, where there is no
clearly visible indication of human activity and the ecological
processes are not significantly disturbed;  or
(b) highly biodiverse forest and other wooded land which
is species-rich and not degraded, or has been identified as being
highly biodiverse by the relevant competent authority, unless
evidence is provided that the production of that raw material did
not interfere with those nature protection purposes;  or
(c) areas designated:
(i) by law or by the relevant competent authority
for nature protection purposes; or
(ii) for the protection of rare, threatened or
endangered ecosystems or species recognised by
international agreements or included in lists drawn up by
intergovernmental organisations or the International Union
for the Conservation of Nature, subject to their recognition
in accordance with the first sub -paragraph of Article 30(4)
of the Directive;
unless evidence is provided that the production of
that raw material did not interfere with those nature
protection purposes;
or
(d) highly biodiverse grassland spanning more than one
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hectare that is:
(i) natural, namely grassland that would remain
grassland in the absence of human intervention and that
maintains the natural species composition and ecological
characteristics and processes; or
(ii) non-natural, namely grassland that would cease to
be grassland in the absence of human intervention and that
is species-rich and not degraded and has been identified as
being highly biodiverse by the relevant competent
authority, unless evidence is provided that the harvesting of
the raw material is necessary to preserve its status as highly
biodiverse grassland.
(8) Biofuels, bioliquids and biomass fuels produced from
agricultural biomass taken into account for the purposes referred to in
paragraphs (a), (b) and (c) of sub-regulation (1) shall not be made from
raw material obtained from land with high-carbon stock, namely land
that had one of the following statuses in January 2008 and no longer
has that status:
(a) wetlands, namely land that is covered with or
saturated by water permanently or for a significant part of the
year;or
(b) continuously forested areas, namely land spanning
more than one hectare with trees higher than five metres and a
canopy cover of more than thirty per cent (30%), or trees able to
reach those thresholds in situ; or
(c) land spanning more than one hectare with trees higher
than five (5) metres and a canopy cover of between ten and thirty
per cent (10% - 30%), or trees able to reach those thresholds in
situ, unless evidence is provided that the carbon stock of the area
before and after conversion is such that, when the methodology
laid down in Part C of the First Schedule is applied, the
conditions laid down in sub-regulations (12) and (13) would be
fulfilled: 
Provided that this sub-regulation shall not apply if, at
the time the raw material was obtained, the land had the same
status as it had in January 2008.
(9) Biofuels, bioliquids and biomass fuels produced from
agricultural biomass taken into account for the purposes referred to in
paragraphs (a), (b) and (c) of sub-regulation (1) shall not be made from
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raw material obtained from land that was peatland in January 2008,
unless evidence is provided that the cultivation and harvesting of that
raw material does not involve drainage of previously undrained soil.
(10) Biofuels, bioliquids and biomass fuels produced from
forest biomass taken into account for the purposes referred to in
paragraphs (a), (b) and (c) of sub-regulation (1) shall meet the
following criteria to minimise the risk of using forest biomass derived
from unsustainable production:
(a) the country in which forest biomass was harvested
has national or sub-national laws applicable in the area of harvest
as well as monitoring and enforcement systems in place
ensuring:
(i) the legality of harvesting operations;
(ii) forest regeneration of harvested areas;
(iii) that areas designated by international or
national law or by the relevant competent authority for
nature protection purposes, including in wetlands and
peatlands, are protected;
(iv) that harvesting is carried out considering
maintenance of soil quality and biodiversity with the aim of
minimising negative impacts; and
(v) that harvesting maintains or improves the long-
term production capacity of the forest; and
(b) when the evidence referred to in paragraph (a) of this
sub-regulation is not available, the biofuels, bioliquids and
biomass fuels produced from forest biomass shall be taken into
account for the purposes referred to in paragraphs (a), (b) and (c)
of sub-regulation (1) if management systems are in place at
forest sourcing area level ensuring:
(i) the legality of harvesting operations;
(ii) forest regeneration of harvested areas;
(iii) that areas designated by international or
national law or by the relevant competent authority for
nature protection purposes, including in wetlands and
peatlands, are protected unless evidence is provided that
the harvesting of that raw material does not interfere with
those nature protection purposes;
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(iv) that harvesting is carried out considering the
maintenance of soil quality and biodiversity with the aim of
minimising negative impacts; and
(v) that harvesting maintains or improves the long-
term production capacity of the forest.
(11) Biofuels, bioliquids and biomass fuels produced from
forest biomass taken into account for the purposes referred to in
paragraphs (a), (b) and (c) of sub-regulation (1) shall meet the
following land-use, land-use change and forestry (LULUCF) criteria:
(a) the country or regional economic integration
organisation of origin of the forest biomass is a Party to the Paris
Agreement and
(i) it has submitted a nationally determined
contribution (NDC) to the United Nations Framework
Convention on Climate Change (UNFCCC), covering
emissions and removals from agriculture, forestry and land
use which ensures that changes in carbon stock associated
with biomass harvest are accounted towards the country's
commitment to reduce or limit greenhouse gas emissions as
specified in the nationally determined contribution; or
(ii) it has national or sub-national laws in place, in
accordance with Article 5 of the Paris Agreement,
applicable in the area of harvest, to conserve and enhance
carbon stocks and sinks, and providing evidence that
reported LULUCF-sector emissions do not exceed
removals;
(b) where the evidence referred to in paragraph (a) of this
sub-regulation is not available, the biofuels, bioliquids and
biomass fuels produced from forest biomass shall be taken into
account for the purposes referred to in paragraphs (a), (b) and (c)
of sub-regulation (1) if management systems are in place at
forest sourcing area level to ensure that carbon stocks and sinks
levels in the forest are maintained, or strengthened over the long
term.
(12) The greenhouse gas emission savings from the use of
biofuels, bioliquids and biomass fuels taken into account for the
purposes referred to in sub-regulation (1) shall be:
(a) at least fifty per cent (50%) for biofuels, biogas
consumed in the transport sector, and bioliquids produced in
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installations in operation on or before 5th October 2015;
(b) at least sixty per cent (60%) for biofuels, biogas
consumed in the transport sector, and bioliquids produced in
installations starting operation from 6 October 2015 until 31st
December 2020;
(c) at least sixty-five per cent (65%) for biofuels, biogas
consumed in the transport sector, and bioliquids produced in
installations starting operation from 1st January 2021;
(d) at least seventy per cent (70%) for electricity, heating
and cooling production from biomass fuels used in installations
starting operation from 1st January 2021 until 31st December
2025, and eighty per cent (80%) for installations starting
operation from 1st January 2026:
Provided that an installation shall be considered to be in
operation once the physical production of biofuels, biogas consumed
in the transport sector and bioliquids, and the physical production of
heating and cooling and electricity from biomass fuels has started.
(13) The greenhouse gas emission savings from the use of
biofuels, biogas consumed in the transport sector, bioliquids and
biomass fuels used in installations producing heating, cooling and
electricity shall be calculated in accordance with sub -regulation (1) of
regulation 5.
(14) Electricity from biomass fuels shall be taken into account
for the purposes referred to in paragraphs (a), (b) and (c) of sub-
regulation (1) only if it meets one or more of the following
requirements:
(a) it is produced in installations with a total rated
thermal input below fifty megawatts (50MW);
(b) for installations with a total rated thermal input from
fifty to one hundred megawatts (50 to 100MW), it is produced
applying high-efficiency cogeneration technology, or, for
electricity-only installations, meeting an energy efficiency level
associated with the best available techniques (BAT-AEELs) as
defined in Commission Implementing Decision (EU) 2017/1442;
(c) for installations with a total rated thermal input above
one hundred megawatts (100MW), it is produced applying high-
efficiency cogeneration technology, or, for electricity-only
installations, achieving a net-electrical efficiency of at least
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thirty-six per cent (36%);
(d) it is produced applying Biomass CO2 Capture and
Storage:
S.L. 545.33.Provided that for the purposes of paragraphs (a), (b) and (c)
of sub-regulation (1), electricity-only-installations shall be taken into
account only if they do not use fossil fuels as a main fuel and only if
there is no cost-effective potential for the application of high-
efficiency cogeneration technology according to the assessment
carried out in accordance with the Energy Efficiency Regulations. 
(15) Sub-regulation (14) shall:
(a) apply only to installations starting operation or
converted to the use of biomass fuels after 25th December 2021
for the purposes of paragraphs (a) and (b) of sub-regulation (1); 
L.N. 503 of 
2021.(b) be without prejudice to support granted under support
schemes in accordance with regulation 4 of the Promotion of
Energy from Renewable Sources Regulations, 2021 approved by
25 December 2021 for the purposes of paragraph (c) of sub-
regulation (1);
(c) not apply to electricity from installations which are
the object of a specific notification to the Commission based on
the duly substantiated existence of risks for the security of
supply of electricity:
Provided that the Minister may apply higher energy
efficiency requirements to installations with lower rated thermal input.
L.N. 503 of 
2021.(16) For the purposes referred to in paragraphs (a), (b) and (c) of
sub-regulation (1), and without prejudice to regulations 27 and 28 of
the Promotion of Energy from Renewable Sources Regulations, 2021,
the Regulator shall not refuse to take into account, on other
sustainability grounds, biofuels and bioliquids obtained in compliance
with this regulation, provided that this sub-regulation shall be without
prejudice to public support granted under support schemes approved
before 24th December 2018.
(17) For the purposes referred to in paragraphs (a), (b) and (c) of
sub-regulation (1), the Minister may establish additional sustainability
criteria for biomass fuels.
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Verification of 
compliance with 
the 
sustainability 
and greenhouse 
gas emissions 
saving criteria.4.(1) Where biofuels, bioliquids and biomass fuels, or
other fuels that are eligible for counting towards the amount of energy
from renewable sources consumed in the transport sector for the
purposes of calculating the share of renewable energy within the final
consumption of energy in the transport sector are to be taken into
account for the purposes of calculating the share of renewable energy
in heating and cooling and for the purpose of calculating the share of
renewable energy in the transport sector, and for the purpose referred
to in paragraphs (a), (b) and (c) of sub-regulation (1) of regulation 3,
economic operators are required to show that the sustainability and
greenhouse gas emissions saving criteria laid down in sub-regulations
(6) to (13) of regulation 3 have been fulfilled, and for this purpose
economic operators are required to use a mass balance system which:
(a) allows consignments of raw material or fuels with
differing sustainability and greenhouse gas emissions saving
characteristics to be mixed for instance in a container, processing
or logistical facility, transmission and distribution infrastructure
or site;
(b) allows consignments of raw material with differing
energy content to be mixed for the purposes of further
processing, provided that the size of consignments is adjusted
according to their energy content;
(c) requires information about the sustainability and
greenhouse gas emissions saving characteristics and sizes of the
consignments referred to in paragraph (a) to remain assigned to
the mixture; and
(d) provides for the sum of all consignments withdrawn
from the mixture to be described as having the same
sustainability characteristics, in the same quantities, as the sum
of all consignments added to the mixture and requires that this
balance be achieved over an appropriate period of time.
(2) The mass balance system referred to in sub-regulation (1)
shall ensure that each consignment is counted only once when
calculating the gross final consumption of electricity from renewable
sources, the gross final consumption of energy from renewable sources
in the heating and cooling sector and the final consumption of energy
from renewable sources in the transport sector for the purposes of
calculating the gross final consumption of energy from renewable
sources, and shall include information on whether support has been
provided for the production of that consignment, and if so, on the type
of support scheme.
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(3) Where a consignment is processed, information on the
sustainability and greenhouse gas emissions saving characteristics of
the consignment shall be adjusted and assigned to the output in
accordance with the following rules:
(a) when the processing of a consignment of raw material
yields only one output that is intended for the production of
biofuels, bioliquids or biomass fuels, renewable liquid and
gaseous transport fuels of non-biological origin, or recycled
carbon fuels, the size of the consignment and the related
quantities of sustainability and greenhouse gas emissions saving
characteristics shall be adjusted applying a conversion factor
representing the ratio between the mass of the output that is
intended for such production and the mass of the raw material
entering the process;
(b) when the processing of a consignment of raw material
yields more than one output that is intended for the production of
biofuels, bioliquids or biomass fuels, renewable liquid and
gaseous transport fuels of non-biological origin, or recycled
carbon fuels, for each output a separate conversion factor shall
be applied and a separate mass balance shall be used.
(4) Economic operators shall submit reliable information to the
Regulator regarding the compliance with the greenhouse gas emissions
savings thresholds from the use of renewable liquid and gaseous
transport fuels of non-biological origin of at least seventy per cent
(70%) from the 1st of January 2021 and with the sustainability and
greenhouse gas emissions saving criteria laid down in sub-regulations
(6) to (13) of regulation 3, and said economic operators shall make
available to the Regulator when so requested, and to any competent
authority within any relevant Member State, as the case may be, upon
request, the data that were used to develop the information. 
(5) Economic operators shall arrange for an adequate standard
of independent auditing of the information submitted, and shall
provide to the Regulator evidence that this has been done. In order to
comply with paragraph (a) of sub-regulation (10) of regulation 3, and
paragraph (a) of sub-regulation (11) of regulation 3, the first or second
party auditing may be used up to the first gathering point of the forest
biomass.
(6) The auditing referred to in sub-regulation (5) shall verify
that the systems used by economic operators are accurate, reliable and
protected against fraud, including verification ensuring that materials
are not intentionally modified or discarded so that the consignment or
part thereof could become a waste or residue. It shall evaluate the
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frequency and methodology of sampling and the robustness of the
data. 
(7) The auditing referred to in sub-regulation (5) is to be
complied with as follows:
(a) Economic operators who are producers of biofuels,
bioliquids or biomass fuels, renewable liquid and gaseous
transport fuels of non-biological origin, or recycled carbon fuels
shall ensure that auditing and verification is to be compiled:
(i) under voluntary national or international
schemes approved by the Commission; or
(ii) under national schemes which the Minister may
choose to set up pursuant to sub- regulation (10); and
(b) Economic operators importing biofuels, bioliquids or
biomass fuels, renewable liquid and gaseous transport fuels of
non-biological origin, or recycled carbon fuels shall ensure that
such auditing and verification is to be compiled:
(i) under voluntary national or international
schemes approved by the Commission; or
(ii) under national schemes approved by Member
States of the European Union which comply with the
sustainability criteria contained in the Directive.
(8) The obligations laid down in sub-regulations (4) to (7) shall
apply regardless of whether the biofuels, bioliquids, biomass fuels,
renewable liquid and gaseous transport fuels of non-biological origin,
or recycled carbon fuels are produced within the Union or are
imported. Information about the geographic origin and feedstock type
of biofuels, bioliquids and biomass fuels per fuel supplier shall be
made available to consumers on the websites of operators, suppliers or
the relevant competent authorities and shall be updated on an annual
basis.
(9) The Regulator shall submit to the Minister, in aggregated
form, the information referred to in sub-regulation (4), and such
information shall be published in summary form preserving the
confidentiality of commercially sensitive information. The Minister
shall submit to the Commission, in aggregated form, the information
referred to in sub-regulation (4). 
(10) The Minister may set up national schemes where
compliance with the following is verified, through the involvement of
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competent national authorities, throughout the entire chain of custody:
(a) the sustainability and greenhouse gas emissions
saving criteria laid down in sub-regulations (6) to (13) of
regulation 3; and 
(b) the greenhouse gas emissions savings thresholds for
renewable liquid and gaseous transport fuels of non-biological
origin and recycled carbon fuels of at least seventy per  cent
(70%) from the 1st of January 2021:
Provided that the Minister may furthermore notify such
national schemes to the Commission.
(11) Where an economic operator provides evidence or data
obtained in accordance with a voluntary, national or international
scheme that has been the subject of a decision of the Commission, to
the extent covered by that decision, the Regulator shall not require the
supplier to provide further evidence of compliance with the
sustainability and greenhouse gas emissions saving criteria laid down
in sub-regulations (6) to (13) of regulation 3. 
Calculation of 
the greenhouse 
gas impact of 
biofuels, 
bioliquids and 
biomass fuels.5.(1) For the purposes of sub-regulations (12) and (13) of
regulation 3, the greenhouse gas emissions saving from the use of
biofuel, bioliquids and biomass fuels shall be calculated in one of the
following ways:
(a) where a default value for greenhouse gas emissions
saving for the production pathway is laid down in Part A or B of
the First Schedule for biofuels and bioliquids and in Part A of the
Second Schedule for biomass fuels where the el value for those
biofuels or bioliquids calculated in accordance with item 7 of
Part C of the First Schedule and for those biomass fuels
calculated in accordance with item 7 of Part B of the Second
Schedule is equal to or less than zero, by using that default value;
(b) by using an actual value calculated in accordance
with the methodology laid down in Part C of the First Schedule
for biofuels and bioliquids and in Part B of the Second Schedule
for biomass fuels;
(c) by using a value calculated as the sum of the factors
of the formulas referred to in item 1 of Part C of the First
Schedule, where disaggregated default values in Part D or E of
the First Schedule may be used for some factors, and actual
values, calculated in accordance with the methodology laid down
in Part C of the First Schedule, are used for all other factors;
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(d) by using a value calculated as the sum of the factors
of the formulas referred to in item 1 of Part B of the Second
Schedule, where disaggregated default values in Part C of the
Second Schedule may be used for some factors, and actual
values, calculated in accordance with the methodology laid down
in Part B of the Second Schedule, are used for all other factors.
(2) The Minister may submit to the Commission reports
including information on the typical greenhouse gas emissions from
the cultivation of agricultural raw materials of the areas classified as
level 2 in the nomenclature of territorial units for statistics (NUTS) or
as a more disaggregated NUTS level in accordance with Regulation
(EC) No 1059/2003 of the European Parliament and of the Council.
Those reports shall be accompanied by a description of the method and
data sources used to calculate the level of emissions. That method
shall take into account soil characteristics, climate and expected raw
material yields.
Administrative 
penalties.6.(1) The Regulator may impose an administrative penalty
upon any person who infringes any provision of these regulations or
who fails to comply with any directive or decision given by the
Regulator in ensuring compliance with these regulations.
(2) An administrative penalty imposed under sub-regulation
(1) shall not exceed one hundred thousand euro (€100,000).
Repeal. 7.The Biofuels (Sustainability Criteria) Regulations are
hereby repealed.
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FIRST SCHEDULE
(regulations 2,  3 and 5)
Rules for calculating the greenhouse gas impacts of biofuels,
other bioliquids and their fossil fuel comparators
Part A
TYPICAL AND DEFAULT VALUES FOR BIOFUELS IF
PRODUCED WITH NO NET CARBON EMISSIONS FROM LAND-
USE CHANGE
Biofuel production pathway Greenhouse gas 
emissions saving – 
typical valueGreenhouse gas emissions 
saving – default value
sugar beet ethanol (no biogas from slop,
natural gas as process fuel in
conventional boiler)67% 59%
sugar beet ethanol (with biogas from slop,
natural gas as process fuel in
conventional boiler)77% 73%
sugar beet ethanol (no biogas from slop,
natural gas as process fuel in CHP plant
(*))73% 68%
sugar beet ethanol (with biogas from slop,
natural gas as process fuel in CHP plant
(*))79% 76%
sugar beet ethanol (no biogas from slop,
lignite as process fuel in CHP plant (*))58% 47%
sugar beet ethanol (with biogas from slop,
lignite as process fuel in CHP plant (*))71% 64%
corn (maize) ethanol (natural gas as
process fuel in conventional boiler)48% 40%
corn (maize) ethanol, (natural gas as
process fuel in CHP plant (*))55% 48%
corn (maize) ethanol (lignite as process
fuel in CHP plant (*))40% 28%
corn (maize) ethanol (forest residues as
process fuel in CHP plant (*))69% 68%
other cereals excluding maize ethanol
(natural gas as process fuel in
conventional boiler)47% 38%
other cereals excluding maize ethanol
(natural gas as process fuel in CHP plant
(*))53% 46%
other cereals excluding maize ethanol
(lignite as process fuel in CHP plant (*))37% 24%
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other cereals excluding maize ethanol
(forest residues as process fuel in CHP
plant (*))67% 67%
sugar cane ethanol 70% 70%
the part from renewable sources of ethyl-
tertio-butyl-ether (ETBE)Equal to that of the ethanol production pathway used
the part from renewable sources of
tertiary-amyl-ethyl-ether (TAEE)Equal to that of the ethanol production pathway used
rape seed biodiesel 52% 47%
sunflower biodiesel 57% 52%
soybean biodiesel 55% 50%
palm oil biodiesel (open effluent pond) 33% 20%
palm oil biodiesel (process with methane
capture at oil mill)51% 45%
waste cooking oil biodiesel 88% 84%
animal fats from rendering biodiesel (**) 84% 78%
hydrotreated vegetable oil from rape seed 51% 47%
hydrotreated vegetable oil from
sunflower58% 54%
hydrotreated vegetable oil from soybean 55% 51%
hydrotreated vegetable oil from palm oil
(open effluent pond)34% 22%
hydrotreated vegetable oil from palm oil
(process with methane capture at oil mill)53% 49%
hydrotreated oil from waste cooking oil 87% 83%
hydrotreated oil from animal fats from
rendering (**)83% 77%
pure vegetable oil from rape seed 59% 57%
pure vegetable oil from sunflower 65% 64%
pure vegetable oil from soybean 63% 61%
pure vegetable oil from palm oil (open
effluent pond)40% 30%
pure vegetable oil from palm oil (process
with methane capture at oil mill)59% 57%
pure oil from waste cooking oil 98% 98%
(*) Default values for processes using CHP are valid only if all the process heat is supplied by CHP.
(**) Applies only to biofuels produced from animal by-products classified as category 1 and 2
material in accordance with Regulation (EC) No 1069/2009 of the European Parliament and of the
Council (1), for which emissions related to hygenisation as part of the rendering are not considered.
(1)
Regulation (EC) No 1069/2009 of the European Parliament and of the Council of 21 October 2009 
laying down health rules as regards animal by-products and derived products not intended for human 
consumption and repealing Regulation (EC) No 1774/2002 (Animal by-products Regulation) (OJ L 
300, 14.11.2009, p.1).
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Part B
ESTIMATED TYPICAL AND DEFAULT VALUES FOR FUTURE 
BIOFUELS THAT WERE NOT ON THE MARKET OR WERE ON 
THE MARKET ONLY IN NEGLIGIBLE QUANTITIES IN 2016, IF 
PRODUCED WITH NO NET CARBON EMISSIONS FROM LAND-
USE CHANGE
Biofuel production pathway Greenhouse gas
emissions saving -
typical valueGreenhouse gas
emissions saving -
default value
wheat straw ethanol 85% 83%
waste wood Fischer-Tropsch diesel
in free-standing plant83% 83%
farmed wood Fischer-Tropsch
diesel in free-standing plant82% 82%
waste wood Fischer-Tropsch petrol
in free-standing plant83% 83%
farmed wood Fischer-Tropsch
petrol in free-standing plant82% 82%
waste wood dimethylether (DME)
in free-standing plant84% 84%
farmed wood dimethylether (DME)
in free-standing plant83% 83%
waste wood methanol in free-
standing plant84% 84%
farmed wood methanol in free-
standing plant83% 83%
Fischer-Tropsch diesel from black-
liquor gasification integrated with
pulp mill89% 89%
Fischer-Tropsch petrol from black-
liquor gasification integrated with
pulp mill89% 89%
dimethylether (DME) from black-
liquor gasification integrated with
pulp mill89% 89%
Methanol from black-liquor
gasification integrated with pulp
mill89% 89%
the part from renewable sources of
methyl-tertio-butyl-ether (MTBE)Equal to that of the methanol production pathway
used
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Part C
METHODOLOGY
1. Greenhouse gas emissions from the production and use of
transport fuels, biofuels and bioliquids shall be calculated as follows:
(a) greenhouse gas emissions from the production and
use of biofuels shall be calculated as:
E = eec + el + ep + etd + eu – esca – eccs – eccr,
where
E = total emissions from the use of the fuel;
eec = emissions from the extraction or cultivation of raw materials;
el = annualised emissions from carbon stock changes caused by land-use
change;
ep = emissions from processing;
etd = emissions from transport and distribution;
eu = emissions from the fuel in use;
esca = emission savings from soil carbon accumulation via improved
agricultural management;
eccs = emission savings from CO2 capture and geological storage; and
eccr = emission savings from CO2 capture and replacement.
Emissions from the manufacture of machinery and equipment shall
not be taken into account.
(b) Greenhouse gas emissions from the production and
use of bioliquids shall be calculated as for biofuels (E), but with
the extension necessary for including the energy conversion to
electricity and, or heat and cooling produced, as follows:
(i) For energy installations delivering only heat:
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(ii) For energy installations delivering only
electricity:
Where
ECh,el = Total greenhouse gas emissions from the final energy
commodity.
E = Total greenhouse gas emissions of the bioliquid before end-
conversion
ηel = The electrical efficiency, defined as the annual electricity
produced divided by the annual bioliquid input based on its energy
content
ηh = The heat efficiency, defined as the annual useful heat output
divided by the annual bioliquid input based on its energy content.
(iii) For the electricity or mechanical energy coming
from energy installations delivering useful heat together
with electricity and/or mechanical energy:
(iv) For the useful heat coming from energy
installations delivering heat together with electricity and/or
mechanical energy:
where:
ECh,el =Total greenhouse gas emissions from the final energy commodity.
E =Total greenhouse gas emissions of the bioliquid before end-conversion.
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ηel =The electrical efficiency, defined as the annual electricity produced
divided by the annual fuel input based on its energy content.
ηh = The heat efficiency, defined as the annual useful heat output divided by
the annual fuel input based on its energy content.
Cel = Fraction of exergy in the electricity, and/or mechanical energy, set to
100 % (Cel= 1).
Ch = Carnot efficiency (fraction of exergy in the useful heat).
The Carnot efficiency, Ch, for useful heat at different temperatures
is defined as:
where
Th = Temperature, measured in absolute temperature (kelvin) of the useful
heat at point of delivery.
T0 = Temperature of surroundings, set at 273.15 kelvin (equal to 0 °C)
If the excess heat is exported for heating of buildings, at a
temperature below 150°C (423.15 kelvin), Ch can alternatively be
defined as follows:
Ch = Carnot efficiency in heat at 150 °C (423.15 kelvin), which is: 0.3546
For the purposes of that calculation, the following definitions
apply:
(a) "cogeneration" means the simultaneous generation in
one process of thermal energy and electricity and/or mechanical
energy;
(b "useful heat" means heat generated to satisfy an
economical justifiable demand for heat, for heating and cooling
purposes;
(c) "economically justifiable demand" means the demand
that does not exceed the needs for heat or cooling and which
would otherwise be satisfied at market conditions.
2. Greenhouse gas emissions from biofuels and bioliquids
shall be expressed as follows:
(a) greenhouse gas emissions from biofuels, E, shall be
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expressed in terms of grams of CO2 equivalent per MJ of fuel, g
CO2eq/MJ.
(b) greenhouse gas emissions from bioliquids, EC, in
terms of grams of CO2 equivalent per MJ of final energy
commodity (heat or electricity), g CO2eq/MJ.
When heating and cooling are co-generated with electricity,
emissions shall be allocated between heat and electricity (as under
1(b)), irrespective if the heat is used for actual heating purposes or
for cooling (Note 1).
Where the greenhouse gas emissions from the extraction or
cultivation of raw materials eecare expressed in unit g CO2eq/dry-
ton of feedstock, the conversion to grams of CO2 equivalent per MJ
of fuel, g CO2eq/MJ, shall be calculated as follows (Note 2):
where:
Fuel feedstock factora = [Ratio of MJ feedstock required to make 1MJ 
fuel]
Emissions per dry-ton feedstock shall be calculated as follows:
3. Greenhouse gas emissions savings from biofuels and
bioliquids shall be calculated as follows:
(a) greenhouse gas emissions savings from biofuels:
SAVING = (EF(t)– EB)/EF(t),
where:
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EB = total emissions from the biofuel; and
EF(t) = total emissions from the fossil fuel comparator for transport
(b) greenhouse gas emissions savings from heat and
cooling, and electricity being generated from bioliquids:
SAVING = (ECF(h&c,el) – ECB(h&c,el))/ECF(h&c,el),
where:
ECB(h&c,el) = total emissions from the heat or electricity; and
ECF(h&c,el) = total emissions from the fossil fuel comparator for
useful heat or electricity. 
4. The greenhouse gases taken into account for the purposes
of item 1 shall be CO2, N2O and CH4. For the purposes of calculating
CO2 equivalence, those gases shall be valued as follows:
5. Emissions from the extraction or cultivation of raw
materials, eec, shall include emissions from the extraction or
cultivation process itself; from the collection, drying and storage of
raw materials; from waste and leakages; and from the production of
chemicals or products used in extraction or cultivation. Capture of
CO2 in the cultivation of raw materials shall be excluded. Estimates of
emissions from agriculture biomass cultivation may be derived from
the use of regional averages for cultivation emissions included in the
reports referred to in Article 31(4) of the Directive or the information
on the disaggregated default values for cultivation emissions included
in this Schedule, as an alternative to using actual values. In the absence
of relevant information in those reports it is allowed to calculate
averages based on local farming practises based for instance on data of
a group of farms, as an alternative to using actual values.
6. For the purposes of the calculation referred to in paragraph
(a) of item 1, greenhouse gas emissions savings from improved
agriculture management, esca, such as shifting to reduced or zero-
tillage, improved crop/rotation, the use of cover crops, including crop
residue management, and the use of organic soil improver (e.g.
compost, manure fermentation digestate), shall be taken into account
only if solid and verifiable evidence is provided that the soil carbon
has increased or that it is reasonable to expect to have increased over
the period in which the raw materials concerned were cultivated whileCO2 : 1
N2O :298
CH4 :25
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taking into account the emissions where such practices lead to
increased fertiliser and herbicide use (Note 3).
7. Annualised emissions from carbon stock changes caused by
land-use change, el, shall be calculated by dividing total emissions
equally over twenty (20) years. For the calculation of those emissions,
the following rule shall be applied:
el = (CSR – CSA) × 3.664 × 1/20 × 1/P – eB, (Note 4)
where:
8. The bonus of 29g CO2eq/MJ shall be attributed if evidence
is provided that the land:
(a) was not in use for agriculture or any other activity in
January 2008; and
(b) is severely degraded land, including such land that
was formerly in agricultural use.
The bonus of 29g CO2eq/MJ shall apply for a period of up to
twenty (20) years from the date of conversion of the land toel=annualised greenhouse gas emissions from carbon stock change due to land-use change
(measured as mass (grams) of CO2-equivalent per unit of biofuel or bioliquid energy
(megajoules)). "Cropland" (1)
and "perennial cropland" (2)
shall be regarded as one land use;
CSR=the carbon stock per unit area associated with the reference land-use (measured as mass
(tonnes) of carbon per unit area, including both soil and vegetation). The reference land-use
shall be the land-use in January 2008 or twenty (20) years before the raw material was
obtained, whichever was the later;
CSA=the carbon stock per unit area associated with the actual land-use (measured as mass (tonnes)
of carbon per unit area, including both soil and vegetation). In cases where the carbon stock
accumulates over more than one year, the value attributed to CSAshall be the estimated
stock per unit area after twenty (20) years or when the crop reaches maturity, whichever the
earlier;
P =the productivity of the crop (measured as biofuel or bioliquid energy per unit area per year)
and
eB=bonus of 29 g CO2eq/MJ biofuel or bioliquid if biomass is obtained from restored degraded
land under the conditions laid down in item 8.
(1)
Cropland as defined by IPCC.
(2)
Perennial crops are defined as multi-annual crops, the stem of which is usually not annually harvested 
such as short rotation coppice and oil palm.
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B 4394
agricultural use, provided that a steady increase in carbon stocks as
well as a sizable reduction in erosion phenomena for land falling under
(b) are ensured.
9. "Severely degraded land" means land that, for a significant
period of time, has either been significantly salinated or presented
significantly low organic matter content and has been severely eroded.
10. The Commission shall review, by 31 December 2020,
guidelines for the calculation of land carbon stocks (Note 5) drawing on
the 2006 IPCC Guidelines for National Greenhouse Gas Inventories –
volume 4 and in accordance with Regulation (EU) No 525/2013 and
Regulation (EU) 2018/841 of the European Parliament and of the
Council (Note 6). The Commission guidelines shall serve as the basis
for the calculation of land carbon stocks for the purposes of the
Directive.
11. Emissions from processing, ep, shall include emissions
from the processing itself; from waste and leakages; and from the
production of chemicals or products used in processing including the
CO2 emissions corresponding to the carbon contents of fossil inputs,
whether or not actually combusted in the process.
In accounting for the consumption of electricity not produced
within the fuel production plant, the greenhouse gas emissions
intensity of the production and distribution of that electricity shall
be assumed to be equal to the average emission intensity of the
production and distribution of electricity in a defined region. By
way of derogation from this rule, producers may use an average
value for an individual electricity production plant for electricity
produced by that plant, if that plant is not connected to the
electricity grid.
Emissions from processing shall include emissions from drying of
interim products and materials where relevant.
12. Emissions from transport and distribution, etd, shall include
emissions from the transport of raw and semi-finished materials and
from the storage and distribution of finished materials. Emissions from
transport and distribution to be taken into account under item 5 shall
not be covered by this item.
13. Emissions of the fuel in use, eu, shall be taken to be zero for
biofuels and bioliquids.
Emissions of non-CO2greenhouse gases (N2O and CH4) of the fuel
in use shall be included in the eufactor for bioliquids.
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14. Emission savings from CO2 capture and geological storage,
eccs, that have not already been accounted for in ep, shall be limited to
emissions avoided through the capture and storage of emitted CO2
directly related to the extraction, transport, processing and distribution
of fuel if stored in compliance with Directive 2009/31/EC of the
European Parliament and of the Council (Note 7).
15. Emission savings from CO2 capture and replacement, eccr,
shall be related directly to the production of biofuel or bioliquid they
are attributed to, and shall be limited to emissions avoided through the
capture of CO2 of which the carbon originates from biomass and
which is used to replace fossil-derived CO2 in production of
commercial products and services.
16. Where a cogeneration unit – providing heat and/or
electricity to a fuel production process for which emissions are being
calculated – produces excess electricity and/or excess useful heat, the
greenhouse gas emissions shall be divided between the electricity and
the useful heat according to the temperature of the heat (which reflects
the usefulness (utility) of the heat). The useful part of the heat is found
by multiplying its energy content with the Carnot efficiency, Ch,
calculated as follows:
where:
Th = Temperature, measured in absolute temperature (kelvin) of the useful
heat at point of delivery.
T0 = Temperature of surroundings, set at 273.15 kelvin (equal to 0°C)
If the excess heat is exported for heating of buildings, at a
temperature below 150°C (423.15 kelvin), Ch can alternatively be
defined as follows:
Ch = Carnot efficiency in heat at 150°C (423.15 kelvin), which is: 0.3546
For the purposes of that calculation, the actual efficiencies shall
be used, defined as the annual mechanical energy, electricity and heat
produced respectively divided by the annual energy input.
For the purposes of that calculation, the following definitions
apply:
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(a) "cogeneration" shall mean the simultaneous
generation in one process of thermal energy and electrical and/or
mechanical energy;
(b) "useful heat" shall mean heat generated to satisfy an
economical justifiable demand for heat, for heating or cooling
purposes;
(c) "economically justifiable demand" shall mean the
demand that does not exceed the needs for heat or cooling and
which would otherwise be satisfied at market conditions.
17. Where a fuel production process produces, in combination,
the fuel for which emissions are being calculated and one or more
other products (co-products), greenhouse gas emissions shall be
divided between the fuel or its intermediate product and the co-
products in proportion to their energy content (determined by lower
heating value in the case of co-products other than electricity and
heat). The greenhouse gas intensity of excess useful heat or excess
electricity is the same as the greenhouse gas intensity of heat or
electricity delivered to the fuel production process and is determined
from calculating the greenhouse intensity of all inputs and emissions,
including the feedstock and CH4 and N2O emissions, to and from the
cogeneration unit, boiler or other apparatus delivering heat or
electricity to the fuel production process. In the case of cogeneration of
electricity and heat, the calculation is performed following item 16.
18. For the purposes of the calculation referred to in item 17,
the emissions to be divided shall be eec+ el+ esca+ those fractions of ep,
etd, eccs, and eccr that take place up to and including the process step at
which a co-product is produced. If any allocation to co-products has
taken place at an earlier process step in the life-cycle, the fraction of
those emissions assigned in the last such process step to the
intermediate fuel product shall be used for those purposes instead of
the total of those emissions.
In the case of biofuels and bioliquids, all co-products shall be
taken into account for the purposes of that calculation. No emissions
shall be allocated to wastes and residues. Co-products that have a
negative energy content shall be considered to have an energy content
of zero for the purposes of the calculation.
Wastes and residues, including tree tops and branches, straw,
husks, cobs and nut shells, and residues from processing, including
crude glycerine (glycerine that is not refined) and bagasse, shall be
considered to have zero life-cycle greenhouse gas emissions up to the
process of collection of those materials irrespectively of whether they
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are processed to interim products before being transformed into the
final product.
In the case of fuels produced in refineries, other than the
combination of processing plants with boilers or cogeneration units
providing heat and/or electricity to the processing plant, the unit of
analysis for the purposes of the calculation referred to in item 17 shall
be the refinery.
19. For biofuels, for the purposes of the calculation referred to
in item 3, the fossil fuel comparator EF(t) shall be 94g CO2eq/MJ.
For bioliquids used for the production of electricity, for the
purposes of the calculation referred to in item 3, the fossil fuel
comparator ECF(e) shall be 183g CO2eq/MJ.
For bioliquids used for the production of useful heat, as well as
for the production of heating and/or cooling, for the purposes of the
calculation referred to in item 3, the fossil fuel comparator ECF(h&c)
shall be 80g CO2eq/MJ.
Notes to Part C of this Schedule
(Note 1) Heat or waste heat is used to generate cooling (chilled
air or water) through absorption chillers. Therefore, it is appropriate to
calculate only the emissions associated to the heat produced per MJ of
heat, irrespectively if the end-use of the heat is actual heating or
cooling via absorption chillers.
(Note 2) The formula for calculating greenhouse gas emissions
from the extraction or cultivation of raw materials eec describes cases
where feedstock is converted into biofuels in one step. For more
complex supply chains, adjustments are needed for calculating
greenhouse gas emissions from the extraction or cultivation of raw
materials eec for intermediate products.
(Note 3) Measurements of soil carbon can constitute such
evidence, e.g. by a first measurement in advance of the cultivation and
subsequent ones at regular intervals several years apart. In such a case,
before the second measurement is available, increase in soil carbon
would be estimated on the basis of representative experiments or soil
models. From the second measurement onwards, the measurements
would constitute the basis for determining the existence of an increase
in soil carbon and its magnitude.
(Note 4) The quotient obtained by dividing the molecular weight
of CO2 (44.010 g/mol) by the molecular weight of carbon (12.011 g/
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mol) is equal to 3.664.
(Note 5) Commission Decision 2010/335/EU of 10 June 2010 on
guidelines for the calculation of land carbon stocks for the purpose of
Annex V to Directive 2009/28/EC (OJL 151, 17.6.2010, p.19).
(Note 6) Regulation (EU) 2018/841 of the European Parliament
and of the Council of 30 May 2018 on the inclusion of greenhouse gas
emissions and removals from land use, land use change and forestry in
the 2030 climate and energy framework, and amending Regulation
(EU) No 525/2013 and Decision No 529/2013/EU (OJL 156,
19.6.2018, p.1).
(Note 7) Directive 2009/31/EC of the European Parliament and
of the Council of 23 April 2009 on the geological storage of carbon
dioxide and amending Council Directive 85/337/EEC, European
Parliament and Council Directives 2000/60/EC, 2001/80/EC, 2004/35/
EC, 2006/12/EC, 2008/1/EC and Regulation (EC) No 1013/2006 (OJL
140, 5.6.2009, p.114).
Part D
DISAGGREGATED DEFAULT VALUES FOR BIOFUELS AND
BIOLIQUIDS
Disaggregated default values for cultivation: "eec" as defined in
Part C of this Schedule, including soil N2O emissions
Biofuel and bioliquid
production pathwayGreenhouse gas 
emissions – typical value
(g CO2eq/MJ)Greenhouse gas 
emissions – default value
(g CO2eq/MJ)
sugar beet ethanol 9.6 9.6
corn (maize) ethanol 25.5 25.5
other cereals excluding corn
(maize) ethanol27.0 27.0
sugar cane ethanol 17.1 17.1
the part from renewable
sources of ETBEEqual to that of the ethanol production pathway used
the part from renewable
sources of TAEEEqual to that of the ethanol production pathway used
rape seed biodiesel 32.0 32.0
sunflower biodiesel 26.1 26.1
soybean biodiesel 21.2 21.2
palm oil biodiesel 26.0 26.0
waste cooking oil biodiesel 0 0
animal fats from rendering
biodiesel (*1)0 0
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Disaggregated default values for cultivation: "eec" – for soil N2O
emissions only (these are already included in the disaggregated values
for cultivation emissions in the "eec" table)hydrotreated vegetable oil
from rape seed33.4 33.4
hydrotreated vegetable oil
from sunflower26.9 26.9
hydrotreated vegetable oil
from soybean22.1 22.1
hydrotreated vegetable oil
from palm oil27.3 27.3
hydrotreated oil from waste
cooking oil0 0
hydrotreated oil from animal
fats from rendering (*1)0 0
pure vegetable oil from rape
seed33.4 33.4
pure vegetable oil from
sunflower27.2 27.2
pure vegetable oil from
soybean22.2 22.2
pure vegetable oil from palm
oil27.1 27.1
pure oil from waste cooking
oil0 0
(*1)
Applies only to biofuels produced from animal by-products classified as category 1 
and 2 material in accordance with Regulation (EC) No 1069/2009, for which 
emissions related to hygenisation as part of the rendering are not considered.
Biofuel and bioliquid 
production pathwayGreenhouse gas 
emissions – typical value
(g CO2eq/MJ)Greenhouse gas 
emissions – default value
(g CO2eq/MJ)
sugar beet ethanol 4.9 4.9
corn (maize) ethanol 13.7 13.7
other cereals excluding corn
(maize) ethanol14.1 14.1
sugar cane ethanol 2.1 2.1
the part from renewable
sources of ETBEEqual to that of the ethanol production pathway used
the part from renewable
sources of TAEEEqual to that of the ethanol production pathway used
rape seed biodiesel 17.6 17.6
sunflower biodiesel 12.2 12.2
soybean biodiesel 13.4 13.4
palm oil biodiesel 16.5 16.5
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Disaggregated default values for processing: "ep" as defined in
Part C of this Schedulewaste cooking oil biodiesel 0 0
animal fats from rendering
biodiesel (*1)0 0
hydrotreated vegetable oil
from rape seed18.0 18.0
hydrotreated vegetable oil
from sunflower12.5 12.5
hydrotreated vegetable oil
from soybean13.7 13.7
hydrotreated vegetable oil
from palm oil16.9 16.9
hydrotreated oil from waste
cooking oil0 0
hydrotreated oil from animal
fats from rendering(*1)0 0
pure vegetable oil from rape
seed17.6 17.6
pure vegetable oil from
sunflower12.2 12.2
pure vegetable oil from
soybean13.4 13.4
pure vegetable oil from palm
oil16.5 16.5
pure oil from waste cooking
oil0 0
(*1)
Note: applies only to biofuels produced from animal by-products classified as
category 1 and 2 material in accordance with Regulation (EC) No 1069/2009, for
which emissions related to hygenisation as part of the rendering are not considered.
Biofuel and bioliquid production
pathwayGreenhouse gas 
emissions – 
typical value
(g CO2eq/MJ)Greenhouse gas 
emissions – default 
value
(g CO2eq/MJ)
sugar beet ethanol (no biogas from slop,
natural gas as process fuel in
conventional boiler)18.8 26.3
sugar beet ethanol (with biogas from
slop, natural gas as process fuel in
conventional boiler)9.7 13.6
sugar beet ethanol (no biogas from slop,
natural gas as process fuel in CHP
plant (*1))13.2 18.5
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sugar beet ethanol (with biogas from
slop, natural gas as process fuel in CHP
plant (*1))7.6 10.6
sugar beet ethanol (no biogas from slop,
lignite as process fuel in CHP
plant (*1))27.4 38.3
sugar beet ethanol (with biogas from
slop, lignite as process fuel in CHP
plant (*1))15.7 22.0
corn (maize) ethanol (natural gas as
process fuel in conventional boiler)20.8 29.1
corn (maize) ethanol, (natural gas as
process fuel in CHP plant (*1))14.8 20.8
corn (maize) ethanol (lignite as process
fuel in CHP plant (*1))28.6 40.1
corn (maize) ethanol (forest residues as
process fuel in CHP plant (*1))1.8 2.6
other cereals excluding maize ethanol
(natural gas as process fuel in
conventional boiler)21.0 29.3
other cereals excluding maize ethanol
(natural gas as process fuel in CHP
plant (*1))15.1 21.1
other cereals excluding maize ethanol
(lignite as process fuel in CHP
plant (*1))30.3 42.5
other cereals excluding maize ethanol
(forest residues as process fuel in CHP
plant (*1))1.5 2.2
sugar cane ethanol 1.3 1.8
the part from renewable sources of
ETBEEqual to that of the ethanol production
pathway used
the part from renewable sources of
TAEEEqual to that of the ethanol production
pathway used
rape seed biodiesel 11.7 16.3
sunflower biodiesel 11.8 16.5
soybean biodiesel 12.1 16.9
palm oil biodiesel (open effluent pond) 30.4 42.6
palm oil biodiesel (process with
methane capture at oil mill)13.2 18.5
waste cooking oil biodiesel 9.3 13.0
animal fats from rendering
biodiesel (*2)13.6 19.1
hydrotreated vegetable oil from rape
seed10.7 15.0
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Disaggregated default values for oil extraction only (these are
already included in the disaggregated values for processing emissions
in the "ep" table)hydrotreated vegetable oil from
sunflower10.5 14.7
hydrotreated vegetable oil from
soybean10.9 15.2
hydrotreated vegetable oil from palm
oil (open effluent pond)27.8 38.9
hydrotreated vegetable oil from palm
oil (process with methane capture at oil
mill)9.7 13.6
hydrotreated oil from waste cooking oil 10.2 14.3
hydrotreated oil from animal fats from
rendering (*2)14.5 20.3
pure vegetable oil from rape seed 3.7 5.2
pure vegetable oil from sunflower 3.8 5.4
pure vegetable oil from soybean 4.2 5.9
pure vegetable oil from palm oil (open
effluent pond)22.6 31.7
pure vegetable oil from palm oil
(process with methane capture at oil
mill)4.7 6.5
pure oil from waste cooking oil 0.6 0.8
(*1)
Default values for processes using CHP are valid only if all the process heat is 
supplied by CHP.
(*2)
Note: applies only to biofuels produced from animal by-products classified as
category 1 and 2 material in accordance with Regulation (EC) No 1069/2009, for
which emissions related to hygenisation as part of the rendering are not considered.
Biofuel and bioliquid production
pathwayGreenhouse gas 
emissions – 
typical value
(g CO2eq/MJ)Greenhouse gas 
emissions – default 
value
(g CO2eq/MJ)
rape seed biodiesel 3.0 4.2
sunflower biodiesel 2.9 4.0
soybean biodiesel 3.2 4.4
palm oil biodiesel (open effluent
pond)20.9 29.2
palm oil biodiesel (process with
methane capture at oil mill)3.7 5.1
waste cooking oil biodiesel 0 0
Verżjoni Elettronika
B 4403
Disaggregated default values for transport and distribution: "etd"
as defined in Part C of this Scheduleanimal fats from rendering
biodiesel (*1)4.3 6.1
hydrotreated vegetable oil from rape
seed3.1 4.4
hydrotreated vegetable oil from
sunflower3.0 4.1
hydrotreated vegetable oil from
soybean3.3 4.6
hydrotreated vegetable oil from palm
oil (open effluent pond)21.9 30.7
hydrotreated vegetable oil from palm
oil (process with methane capture at
oil mill)3.8 5.4
hydrotreated oil from waste cooking
oil0 0
hydrotreated oil from animal fats
from rendering (*1)4.3 6.0
pure vegetable oil from rape seed 3.1 4.4
pure vegetable oil from sunflower 3.0 4.2
pure vegetable oil from soybean 3.4 4.7
pure vegetable oil from palm oil
(open effluent pond)21.8 30.5
pure vegetable oil from palm oil
(process with methane capture at oil
mill)3.8 5.3
pure oil from waste cooking oil 0 0
(*1)
Note: applies only to biofuels produced from animal by-products classified as
category 1 and 2 material in accordance with Regulation (EC) No 1069/2009, for
which emissions related to hygenisation as part of the rendering are not considered.
Biofuel and bioliquid production
pathwayGreenhouse gas 
emissions – 
typical value
(g CO2eq/MJ)Greenhouse gas 
emissions – default 
value
(g CO2eq/MJ)
sugar beet ethanol (no biogas from slop,
natural gas as process fuel in
conventional boiler)2.3 2.3
sugar beet ethanol (with biogas from
slop, natural gas as process fuel in
conventional boiler)2.3 2.3
sugar beet ethanol (no biogas from slop,
natural gas as process fuel in CHP
plant (*1))2.3 2.3
Verżjoni Elettronika
B 4404
sugar beet ethanol (with biogas from
slop, natural gas as process fuel in CHP
plant (*1))2.3 2.3
sugar beet ethanol (no biogas from slop,
lignite as process fuel in CHP
plant (*1))2.3 2.3
sugar beet ethanol (with biogas from
slop, lignite as process fuel in CHP
plant (*1))2.3 2.3
corn (maize) ethanol (natural gas as
process fuel in CHP plant (*1))2.2 2.2
corn (maize) ethanol (natural gas as
process fuel in conventional boiler)2.2 2.2
corn (maize) ethanol (lignite as process
fuel in CHP plant (*1))2.2 2.2
corn (maize) ethanol (forest residues as
process fuel in CHP plant (*1))2.2 2.2
other cereals excluding maize ethanol
(natural gas as process fuel in
conventional boiler)2.2 2.2
other cereals excluding maize ethanol
(natural gas as process fuel in CHP
plant (*1))2.2 2.2
other cereals excluding maize ethanol
(lignite as process fuel in CHP
plant (*1))2.2 2.2
other cereals excluding maize ethanol
(forest residues as process fuel in CHP
plant (*1))2.2 2.2
sugar cane ethanol 9.7 9.7
the part from renewable sources of
ETBEEqual to that of the ethanol production 
pathway used
the part from renewable sources of
TAEEEqual to that of the ethanol production 
pathway used
rape seed biodiesel 1.8 1.8
sunflower biodiesel 2.1 2.1
soybean biodiesel 8.9 8.9
palm oil biodiesel (open effluent pond) 6.9 6.9
palm oil biodiesel (process with
methane capture at oil mill)6.9 6.9
waste cooking oil biodiesel 1.9 1.9
animal fats from rendering
biodiesel (*1)1.6 1.6
hydrotreated vegetable oil from rape
seed1.7 1.7
Verżjoni Elettronika
B 4405
Disaggregated default values for transport and distribution of
final fuel only. These are already included in the table of "transport
and distribution emissions etd" as defined in Part C of this Schedule,
but the following values are useful if an economic operator wishes to
declare actual transport emissions for crops or oil transport only).hydrotreated vegetable oil from
sunflower2.0 2.0
hydrotreated vegetable oil from
soybean9.2 9.2
hydrotreated vegetable oil from palm
oil (open effluent pond)7.0 7.0
hydrotreated vegetable oil from palm
oil (process with methane capture at oil
mill)7.0 7.0
hydrotreated oil from waste cooking oil 1.7 1.7
hydrotreated oil from animal fats from
rendering (*2)1.5 1.5
pure vegetable oil from rape seed 1.4 1.4
pure vegetable oil from sunflower 1.7 1.7
pure vegetable oil from soybean 8.8 8.8
pure vegetable oil from palm oil (open
effluent pond)6.7 6.7
pure vegetable oil from palm oil
(process with methane capture at oil
mill)6.7 6.7
pure oil from waste cooking oil 1.4 1.4
(*1)
Default values for processes using CHP are valid only if all the process heat is 
supplied by CHP.
(*2)
Note: applies only to biofuels produced from animal by-products classified as
category 1 and 2 material in accordance with Regulation (EC) No 1069/2009, for
which emissions related to hygenisation as part of the rendering are not considered.
Biofuel and bioliquid production
pathwayGreenhouse gas 
emissions – 
typical value
(g CO2eq/MJ)Greenhouse gas 
emissions – default 
value
(g CO2eq/MJ)
sugar beet ethanol (no biogas from slop,
natural gas as process fuel in
conventional boiler)1.6 1.6
sugar beet ethanol (with biogas from
slop, natural gas as process fuel in
conventional boiler)1.6 1.6
Verżjoni Elettronika
B 4406
sugar beet ethanol (no biogas from slop,
natural gas as process fuel in CHP
plant (*1))1.6 1.6
sugar beet ethanol (with biogas from
slop, natural gas as process fuel in CHP
plant (*1))1.6 1.6
sugar beet ethanol (no biogas from slop,
lignite as process fuel in CHP plant (*1))1.6 1.6
sugar beet ethanol (with biogas from
slop, lignite as process fuel in CHP
plant (*1))1.6 1.6
corn (maize) ethanol (natural gas as
process fuel in conventional boiler)1.6 1.6
corn (maize) ethanol (natural gas as
process fuel in CHP plant (*1))1.6 1.6
corn (maize) ethanol (lignite as process
fuel in CHP plant (*1))1.6 1.6
corn (maize) ethanol (forest residues as
process fuel in CHP plant (*1))1.6 1.6
other cereals excluding maize ethanol
(natural gas as process fuel in
conventional boiler)1.6 1.6
other cereals excluding maize ethanol
(natural gas as process fuel in CHP
plant (*1))1.6 1.6
other cereals excluding maize ethanol
(lignite as process fuel in CHP
plant (*1))1.6 1.6
other cereals excluding maize ethanol
(forest residues as process fuel in CHP
plant (*1))1.6 1.6
sugar cane ethanol 6.0 6.0
the part of ethyl-tertio-butyl-ether
(ETBE) from renewable ethanolWill be considered to be equal to that of the
ethanol production pathway used
the part of tertiary-amyl-ethyl-ether
(TAEE) from renewable ethanolWill be considered to be equal to that of the
ethanol production pathway used
rape seed biodiesel 1.3 1.3
sunflower biodiesel 1.3 1.3
soybean biodiesel 1.3 1.3
palm oil biodiesel (open effluent pond) 1.3 1.3
palm oil biodiesel (process with methane
capture at oil mill)1.3 1.3
waste cooking oil biodiesel 1.3 1.3
animal fats from rendering biodiesel (*2) 1.3 1.3
hydrotreated vegetable oil from rape
seed1.2 1.2
Verżjoni Elettronika
B 4407
Total for cultivation, processing, transport and distributionhydrotreated vegetable oil from
sunflower1.2 1.2
hydrotreated vegetable oil from soybean 1.2 1.2
hydrotreated vegetable oil from palm oil
(open effluent pond)1.2 1.2
hydrotreated vegetable oil from palm oil
(process with methane capture at oil
mill)1.2 1.2
hydrotreated oil from waste cooking oil 1.2 1.2
hydrotreated oil from animal fats from
rendering (*2)1.2 1.2
pure vegetable oil from rape seed 0.8 0.8
pure vegetable oil from sunflower 0.8 0.8
pure vegetable oil from soybean 0.8 0.8
pure vegetable oil from palm oil (open
effluent pond)0.8 0.8
pure vegetable oil from palm oil
(process with methane capture at oil
mill)0.8 0.8
pure oil from waste cooking oil 0.8 0.8
(*1)
Default values for processes using CHP are valid only if all the process heat is supplied 
by CHP.
(*2)
Note: applies only to biofuels produced from animal by-products classified as category
1 and 2 material in accordance with Regulation (EC) No 1069/2009, for which
emissions related to hygenisation as part of the rendering are not considered.
Biofuel and bioliquid production
pathwayGreenhouse gas 
emissions – 
typical value
(g CO2eq/MJ)Greenhouse gas 
emissions – default 
value
(g CO2eq/MJ)
sugar beet ethanol (no biogas from slop,
natural gas as process fuel in
conventional boiler)30.7 38.2
sugar beet ethanol (with biogas from
slop, natural gas as process fuel in
conventional boiler)21.6 25.5
sugar beet ethanol (no biogas from slop,
natural gas as process fuel in CHP
plant (*1))25.1 30.4
sugar beet ethanol (with biogas from
slop, natural gas as process fuel in CHP
plant (*1))19.5 22.5
Verżjoni Elettronika
B 4408
sugar beet ethanol (no biogas from slop,
lignite as process fuel in CHP
plant (*1))39.3 50.2
sugar beet ethanol (with biogas from
slop, lignite as process fuel in CHP
plant (*1))27.6 33.9
corn (maize) ethanol (natural gas as
process fuel in conventional boiler)48.5 56.8
corn (maize) ethanol, (natural gas as
process fuel in CHP plant (*1))42.5 48.5
corn (maize) ethanol (lignite as process
fuel in CHP plant (*1))56.3 67.8
corn (maize) ethanol (forest residues as
process fuel in CHP plant (*1))29.5 30.3
other cereals excluding maize ethanol
(natural gas as process fuel in
conventional boiler)50.2 58.5
other cereals excluding maize ethanol
(natural gas as process fuel in CHP
plant (*1))44.3 50.3
other cereals excluding maize ethanol
(lignite as process fuel in CHP
plant (*1))59.5 71.7
other cereals excluding maize ethanol
(forest residues as process fuel in CHP
plant (*1)30.7 31.4
sugar cane ethanol 28.1 28.6
the part from renewable sources of
ETBEEqual to that of the ethanol production 
pathway used
the part from renewable sources of
TAEEEqual to that of the ethanol production 
pathway used
rape seed biodiesel 45.5 50.1
sunflower biodiesel 40.0 44.7
soybean biodiesel 42.2 47.0
palm oil biodiesel (open effluent pond) 63.3 75.5
palm oil biodiesel (process with
methane capture at oil mill)46.1 51.4
waste cooking oil biodiesel 11.2 14.9
animals fats from rendering
biodiesel (*1)15.2 20.7
hydrotreated vegetable oil from rape
seed45.8 50.1
hydrotreated vegetable oil from
sunflower39.4 43.6
hydrotreated vegetable oil from
soybean42.2 46.5
Verżjoni Elettronika
B 4409
Part E
ESTIMATED DISAGGREGATED DEFAULT VALUES FOR
FUTURE BIOFUELS AND BIOLIQUIDS THAT WERE NOT ON
THE MARKET OR WERE ONLY ON THE MARKET IN
NEGLIGIBLE QUANTITIES IN 2016
Disaggregated default values for cultivation: "eec" as defined in
Part C of this Schedule, including N2O emissions (including chipping
of waste or farmed wood)hydrotreated vegetable oil from palm
oil (open effluent pond)62.1 73.2
hydrotreated vegetable oil from palm
oil (process with methane capture at oil
mill)44.0 47.9
hydrotreated oil from waste cooking oil 11.9 16.0
hydrotreated oil from animal fats from
rendering (*2)16.0 21.8
pure vegetable oil from rape seed 38.5 40.0
pure vegetable oil from sunflower 32.7 34.3
pure vegetable oil from soybean 35.2 36.9
pure vegetable oil from palm oil (open
effluent pond)56.4 65.5
pure vegetable oil from palm oil
(process with methane capture at oil
mill)38.5 40.3
pure oil from waste cooking oil 2.0 2.2
(*1)
Default values for processes using CHP are valid only if all the process heat is 
supplied by CHP.
(*2)
Note: applies only to biofuels produced from animal by-products classified as
category 1 and 2 material in accordance with Regulation (EC) No 1069/2009, for
which emissions related to hygenisation as part of the rendering are not considered.
Biofuel and bioliquid production 
pathwayGreenhouse gas 
emissions – 
typical value
(g CO2eq/MJ)Greenhouse gas 
emissions – default 
value
(g CO2eq/MJ)
wheat straw ethanol 1.8 1.8
waste wood Fischer-Tropsch diesel in
free-standing plant3.3 3.3
farmed wood Fischer-Tropsch diesel
in free-standing plant8.2 8.2
waste wood Fischer-Tropsch petrol in
free-standing plant3.3 3.3
Verżjoni Elettronika
B 4410
Disaggregated default values for soil N2O emissions (included in
disaggregated default values for cultivation emissions in the "eec"
table)farmed wood Fischer-Tropsch petrol
in free-standing plant8.2 8.2
waste wood dimethylether (DME) in
free-standing plant3.1 3.1
farmed wood dimethylether (DME) in
free-standing plant7.6 7.6
waste wood methanol in free-standing
plant3.1 3.1
farmed wood methanol in free-
standing plant7.6 7.6
Fischer-Tropsch diesel from black-
liquor gasification integrated with
pulp mill2.5 2.5
Fischer-Tropsch petrol from black-
liquor gasification integrated with
pulp mill2.5 2.5
dimethylether (DME) from black-
liquor gasification integrated with
pulp mill2.5 2.5
Methanol from black-liquor
gasification integrated with pulp mill2.5 2.5
the part from renewable sources of
MTBEEqual to that of the methanol production
pathway used
Biofuel and bioliquid production
pathwayGreenhouse gas 
emissions – 
typical value
(g CO2eq/MJ)Greenhouse gas 
emissions – default 
value
(g CO2eq/MJ)
wheat straw ethanol 0 0
waste wood Fischer-Tropsch diesel
in free-standing plant0 0
farmed wood Fischer-Tropsch diesel
in free-standing plant4.4 4.4
waste wood Fischer-Tropsch petrol
in free-standing plant0 0
farmed wood Fischer-Tropsch petrol
in free-standing plant4.4 4.4
waste wood dimethylether (DME) in
free-standing plant0 0
farmed wood dimethylether (DME)
in free-standing plant4.1 4.1
waste wood methanol in free-
standing plant0 0
Verżjoni Elettronika
B 4411
Disaggregated default values for processing: "ep" as defined in
Part C of this Schedulefarmed wood methanol in free-
standing plant4.1 4.1
Fischer-Tropsch diesel from black-
liquor gasification integrated with
pulp mill0 0
Fischer-Tropsch petrol from black-
liquor gasification integrated with
pulp mill0 0
dimethylether (DME) from black-
liquor gasification integrated with
pulp mill0 0
Methanol from black-liquor
gasification integrated with pulp mill0 0
the part from renewable sources of
MTBEEqual to that of the methanol production
pathway used
Biofuel and bioliquid production 
pathwayGreenhouse gas 
emissions – 
typical value
(g CO2eq/MJ)Greenhouse gas 
emissions – default 
value
(g CO2eq/MJ)
wheat straw ethanol 4.8 6.8
waste wood Fischer-Tropsch diesel in
free-standing plant0.1 0.1
farmed wood Fischer-Tropsch diesel
in free-standing plant0.1 0.1
waste wood Fischer-Tropsch petrol in
free-standing plant0.1 0.1
farmed wood Fischer-Tropsch petrol
in free-standing plant0.1 0.1
waste wood dimethylether (DME) in
free-standing plant0 0
farmed wood dimethylether (DME) in
free-standing plant0 0
waste wood methanol in free-standing
plant0 0
farmed wood methanol in free-
standing plant0 0
Fischer-Tropsch diesel from black-
liquor gasification integrated with
pulp mill0 0
Fischer-Tropsch petrol from black-
liquor gasification integrated with
pulp mill0 0
Verżjoni Elettronika
B 4412
Disaggregated default values for transport and distribution: "etd"
as defined in Part C of this Scheduledimethylether (DME) from black-
liquor gasification integrated with
pulp mill0 0
methanol from black-liquor
gasification integrated with pulp mill0 0
the part from renewable sources of
MTBEEqual to that of the methanol production
pathway used
Biofuel and bioliquid production
pathwayGreenhouse gas 
emissions – 
typical value
(g CO2eq/MJ)Greenhouse gas 
emissions – default 
value
(g CO2eq/MJ)
wheat straw ethanol 7.1 7.1
waste wood Fischer-Tropsch diesel
in free-standing plant12.2 12.2
farmed wood Fischer-Tropsch
diesel in free-standing plant8.4 8.4
waste wood Fischer-Tropsch petrol
in free-standing plant12.2 12.2
farmed wood Fischer-Tropsch
petrol in free-standing plant8.4 8.4
waste wood dimethylether (DME)
in free-standing plant12.1 12.1
farmed wood dimethylether (DME)
in free-standing plant8.6 8.6
waste wood methanol in free-
standing plant12.1 12.1
farmed wood methanol in free-
standing plant8.6 8.6
Fischer-Tropsch diesel from black-
liquor gasification integrated with
pulp mill7.7 7.7
Fischer-Tropsch petrol from black-
liquor gasification integrated with
pulp mill7.9 7.9
dimethylether (DME) from black-
liquor gasification integrated with
pulp mill7.7 7.7
methanol from black-liquor
gasification integrated with pulp
mill7.9 7.9
the part from renewable sources of
MTBEEqual to that of the methanol production
pathway used
Verżjoni Elettronika
B 4413
Disaggregated default values for transport and distribution of
final fuel only. These are already included in the table of "transport
and distribution emissions etd" as defined in Part C of this Schedule,
but the following values are useful if an economic operator wishes to
declare actual transport emissions for feedstock transport only).
Biofuel and bioliquid production
pathwayGreenhouse gas 
emissions – 
typical value
(g CO2eq/MJ)Greenhouse gas 
emissions – default 
value
(g CO2eq/MJ)
wheat straw ethanol 1.6 1.6
waste wood Fischer-Tropsch diesel in
free-standing plant1.2 1.2
farmed wood Fischer-Tropsch diesel
in free-standing plant1.2 1.2
waste wood Fischer-Tropsch petrol in
free-standing plant1.2 1.2
farmed wood Fischer-Tropsch petrol
in free-standing plant1.2 1.2
waste wood dimethylether (DME) in
free-standing plant2.0 2.0
farmed wood dimethylether (DME) in
free-standing plant2.0 2.0
waste wood methanol in free-standing
plant2.0 2.0
farmed wood methanol in free-
standing plant2.0 2.0
Fischer-Tropsch diesel from black-
liquor gasification integrated with
pulp mill2.0 2.0
Fischer-Tropsch petrol from black-
liquor gasification integrated with
pulp mill2.0 2.0
dimethylether (DME) from black-
liquor gasification integrated with
pulp mill2.0 2.0
methanol from black-liquor
gasification integrated with pulp mill2.0 2.0
the part from renewable sources of
MTBEEqual to that of the methanol production
pathway used
Verżjoni Elettronika
B 4414
Total for cultivation, processing, transport and distribution
Biofuel and bioliquid production
pathwayGreenhouse gas 
emissions – 
typical value
(g CO2eq/MJ)Greenhouse gas 
emissions – default 
value
(g CO2eq/MJ)
wheat straw ethanol 13.7 15.7
waste wood Fischer-Tropsch diesel in
free-standing plant15.6 15.6
farmed wood Fischer-Tropsch diesel
in free-standing plant16.7 16.7
waste wood Fischer-Tropsch petrol in
free-standing plant15.6 15.6
farmed wood Fischer-Tropsch petrol
in free-standing plant16.7 16.7
waste wood dimethylether (DME) in
free-standing plant15.2 15.2
farmed wood dimethylether (DME) in
free-standing plant16.2 16.2
waste wood methanol in free-standing
plant15.2 15.2
farmed wood methanol in free-
standing plant16.2 16.2
Fischer-Tropsch diesel from black-
liquor gasification integrated with
pulp mill10.2 10.2
Fischer-Tropsch petrol from black-
liquor gasification integrated with
pulp mill10.4 10.4
dimethylether (DME) from black-
liquor gasification integrated with
pulp mill10.2 10.2
methanol from black-liquor
gasification integrated with pulp mill10.4 10.4
the part from renewable sources of
MTBEEqual to that of the methanol production
pathway used
Verżjoni Elettronika
B 4415
SECOND SCHEDULE
(regulations 2, 3 and 5) 
Rules for calculating the greenhouse gas impact of biomass fuels
and their fossil fuel comparators
Part A
TYPICAL AND DEFAULT VALUES OF GREENHOUSE GAS
EMISSIONS SAVINGS FOR BIOMASS FULELS IF PRODUCED
WITH NO NET-CARBON EMISSIONS FROM LAND USE
CHANGE 
WOODCHIPS
Biomass fuel
production systemTransport
distanceGreenhouse gas 
emissions savings –
typical valueGreenhouse gas emissions 
savings – default value
Heat Electricity Heat Electricity
Woodchips from forest
residues1 to 500 km 93% 89% 91% 87%
500 to 2500
km89% 84% 87% 81%
2500 to 10000
km82% 73% 78% 67%
Above 10000
km67% 51% 60% 41%
Woodchips from short
rotation coppice
(Eucalyptus)2500 to 10000
km77% 65% 73% 60%
Woodchips from short
rotation coppice (Poplar
– Fertilised)1 to 500 km 89% 83% 87% 81%
500 to 2500
km85% 78% 84% 76%
2500 to 10000
km78% 67% 74% 62%
Above 10000
km63% 45% 57% 35%
Woodchips from short
rotation coppice (Poplar
– No fertilisation)1 to 500 km 91% 87% 90% 85%
500 to 2500
km88% 82% 86% 79%
2500 to 10000
km80% 70% 77% 65%
Above 10000
km65% 48% 59% 39%
Verżjoni Elettronika
B 4416
Woodchips from
stemwood1 to 500 km 93% 89% 92% 88%
500 to 2500
km90% 85% 88% 82%
2500 to 10000
km82% 73% 79% 68%
Above 10000
km67% 51% 61% 42%
Woodchips from industry
residues1 to 500 km 94% 92% 93% 90%
500 to 2500
km91% 87% 90% 85%
2500 to 10000
km83% 75% 80% 71%
Above 10000
km69% 54% 63% 44%
WOOD PELLETS (*1) 
Biomass fuel production system Transport
distanceGreenhouse gas 
emissions savings – 
typical valueGreenhouse gas 
emissions savings – 
default value
Heat Electricity Heat Electricity
Wood briquettes or pellets
from forest residuesCase 1 1 to 500 km 58% 37% 49% 24%
500 to 2500
km58% 37% 49% 25%
2500 to
10000 km55% 34% 47% 21%
Above
10000 km50% 26% 40% 11%
Case 2a 1 to 500 km 77% 66% 72% 59%
500 to 2500
km77% 66% 72% 59%
2500 to
10000 km75% 62% 70% 55%
Above
10000 km69% 54% 63% 45%
Case 3a 1 to 500 km 92% 88% 90% 85%
500 to 2500
km92% 88% 90% 86%
2500 to
10000 km90% 85% 88% 81%
Above
10000 km84% 76% 81% 72%
Verżjoni Elettronika
B 4417
Wood briquettes or pellets
from short rotation
coppice (Eucalyptus)Case 1 2500 to
10000 km52% 28% 43% 15%
Case 2a 2500 to
10000 km70% 56% 66% 49%
Case 3a 2500 to
10000 km85% 78% 83% 75%
Wood briquettes or pellets
from short rotation
coppice (Poplar –
Fertilised)Case 1 1 to 500 km 54% 32% 46% 20%
500 to
10000 km52% 29% 44% 16%
Above
10000 km47% 21% 37% 7%
Case 2a 1 to 500 km 73% 60% 69% 54%
500 to
10000 km71% 57% 67% 50%
Above
10000 km66% 49% 60% 41%
Case 3a 1 to 500 km 88% 82% 87% 81%
500 to
10000 km86% 79% 84% 77%
Above
10000 km80% 71% 78% 67%
Wood briquettes or pellets
from short rotation
coppice (Poplar – No
fertilisation)Case 1 1 to 500 km 56% 35% 48% 23%
500 to
10000 km54% 32% 46% 20%
Above
10000 km49% 24% 40% 10%
Case 2a 1 to 500 km 76% 64% 72% 58%
500 to
10000 km74% 61% 69% 54%
Above
10000 km68% 53% 63% 45%
Case 3a 1 to 500 km 91% 86% 90% 85%
500 to
10000 km89% 83% 87% 81%
Above
10000 km83% 75% 81% 71%
Verżjoni Elettronika
B 4418
Stemwood Case 1 1 to 500 km 57% 37% 49% 24%
500 to 2500
km58% 37% 49% 25%
2500 to
10000 km55% 34% 47% 21%
Above
10000 km50% 26% 40% 11%
Case 2a 1 to 500 km 77% 66% 73% 60%
500 to 2500
km77% 66% 73% 60%
2500 to
10000 km75% 63% 70% 56%
Above
10000 km70% 55% 64% 46%
Case 3a 1 to 500 km 92% 88% 91% 86%
500 to 2500
km92% 88% 91% 87%
2500 to
10000 km90% 85% 88% 83%
Above
10000 km84% 77% 82% 73%
Wood briquettes or pellets
from wood industry
residuesCase 1 1 to 500 km 75% 62% 69% 55%
500 to 2500
km75% 62% 70% 55%
2500 to
10000 km72% 59% 67% 51%
Above
10000 km67% 51% 61% 42%
Case 2a 1 to 500 km 87% 80% 84% 76%
500 to 2500
km87% 80% 84% 77%
2500 to
10000 km85% 77% 82% 73%
Above
10000 km79% 69% 75% 63%
Case 3a 1 to 500 km 95% 93% 94% 91%
500 to 2500
km95% 93% 94% 92%
2500 to
10000 km93% 90% 92% 88%
Above
10000 km88% 82% 85% 78%
Verżjoni Elettronika
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(*1)
Case 1 refers to processes in which a natural gas boiler is used to provide the process heat to the pellet
mill. Electricity for the pellet mill is supplied from the grid;
Case 2a refers to processes in which a woodchips boiler, fed with pre-dried chips, is used to provide
process heat. Electricity for the pellet mill is supplied from the grid;
Case 3a refers to processes in which a CHP, fed with pre-dried woodchips, is used to provide
electricity and heat to the pellet mill.
AGRICULTURE PATHWAYS
Biomass fuel
production systemTransport
distanceGreenhouse gas emissions 
savings – typical valueGreenhouse gas emissions 
savings – default value
Heat Electricity Heat Electricity
Agricultural Residues
with density < 0.2 t/m3
(*1) 1 to 500 km 95% 92% 93% 90%
500 to 2500 km 89% 83% 86% 80%
2500 to 10000
km77% 66% 73% 60%
Above 10000 km 57% 36% 48% 23%
Agricultural Residues
with density > 0.2 t/m3
(*2) 1 to 500 km 95% 92% 93% 90%
500 to 2500 km 93% 89% 92% 87%
2500 to 10000
km88% 82% 85% 78%
Above 10000 km 78% 68% 74% 61%
Straw pellets 1 to 500 km 88% 82% 85% 78%
500 to 10000 km 86% 79% 83% 74%
Above 10000 km 80% 70% 76% 64%
Bagasse briquettes 500 to 10000 km 93% 89% 91% 87 %
Above 10000 km 87% 81% 85% 77%
Palm Kernel Meal Above 10000 km 20% -18% 11% -33%
Palm Kernel Meal (no
CH4 emissions from
oil mill)Above 10000 km 46% 20% 42% 14%
(*1)
This group of materials includes agricultural residues with a low bulk density and it comprises 
materials such as straw bales, oat hulls, rice husks and sugar cane bagasse bales (not exhaustive list).
(*2)
The group of agricultural residues with higher bulk density includes materials such as corn cobs, nut 
shells, soybean hulls, palm kernel shells (not exhaustive list).
Verżjoni Elettronika
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BIOGAS FOR ELECTRICITY (*1) 
Biogas production
systemTechnological
optionGreenhouse gas 
emissions savings – 
typical valueGreenhouse gas 
emissions savings – 
default value
Wet manure
(1) Case 1Open digestate (2) 146% 94%
Close digestate (3) 246% 240%
Case 2 Open digestate 136% 85%
Close digestate 227% 219%
Case 3 Open digestate 142% 86%
Close digestate 243% 235%
Maize whole
plant (4) Case 1 Open digestate 36% 21%
Close digestate 59% 53%
Case 2 Open digestate 34% 18%
Close digestate 55% 47%
Case 3 Open digestate 28% 10%
Close digestate 52% 43%
Biowaste Case 1 Open digestate 47% 26%
Close digestate 84% 78%
Case 2 Open digestate 43% 21%
Close digestate 77% 68%
Case 3 Open digestate 38% 14%
Close digestate 76% 66%
Verżjoni Elettronika
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(*1)
Case 1 refers to pathways in which electricity and heat required in the process are
supplied by the CHP engine itself.
Case 2 refers to pathways in which the electricity required in the process is taken from
the grid and the process heat is supplied by the CHP engine itself. In some Member
States, operators are not allowed to claim the gross production for subsidies and case
1 is the more likely configuration.
Case 3 refers to pathways in which the electricity required in the process is taken from
the grid and the process heat is supplied by a biogas boiler. This case applies to some
installations in which the CHP engine is not on-site and biogas is sold (but not
upgraded to biomethane).
(1)
The values for biogas production from manure include negative emissions for 
emissions saved from raw manure management. The value of escaconsidered is equal 
to – 45 g CO2eq/MJ manure used in anaerobic digestion.
(2)
Open storage of digestate accounts for additional emissions of CH4and N2O. The 
magnitude of those emissions changes with ambient conditions, substrate types and 
the digestion efficiency.
(3)
Close storage means that the digestate resulting from the digestion process is stored in 
a gas-tight tank and that the additional biogas released during storage is considered to 
be recovered for production of additional electricity or biomethane. No greenhouse 
gas emissions are included in that process.
(4)
Maize whole plant means maize harvested as fodder and ensiled for preservation.
BIOGAS FOR ELECTRICITY – MIXTURES OF MANURE AND MAIZE
Biogas production
systemTechnological option Greenhouse gas
emissions savings –
typical valueGreenhouse gas
emissions savings –
default value
Manure –
Maize
80% - 20%Case 1 Open digestate 72% 45%
Close digestate 120% 114%
Case 2 Open digestate 67% 40%
Close digestate 111% 103%
Case 3 Open digestate 65% 35%
Close digestate 114% 106%
Verżjoni Elettronika
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Manure –
Maize
70% - 30%Case 1 Open digestate 60% 37%
Close digestate 100% 94%
Case 2 Open digestate 57% 32%
Close digestate 93% 85%
Case 3 Open digestate 53% 27%
Close digestate 94% 85%
Manure –
Maize
60% - 40%Case 1 Open digestate 53% 32%
Close digestate 88% 82%
Case 2 Open digestate 50% 28%
Close digestate 82% 73%
Case 3 Open digestate 46% 22%
Close digestate 81% 72%
BIOMETHANE FOR TRANSPORT (*1) 
Biomethane
production
systemTechnological
optionsGreenhouse gas
emissions savings –
typical valueGreenhouse gas
emissions savings –
default value
Wet manure Open digestate, no
off-gas combustion117% 72%
Open digestate, off-
gas combustion133% 94%
Close digestate, no
off-gas combustion190% 179%
Close digestate,
off-gas combustion206% 202%
Maize whole
plantOpen digestate, no
off-gas combustion35% 17%
Open digestate, off-
gas combustion51% 39%
Close digestate, no
off-gas combustion52% 41%
Close digestate,
off-gas combustion68% 63%
Biowaste Open digestate, no
off-gas combustion43% 20%
Open digestate, off-
gas combustion59% 42%
Close digestate, no
off-gas combustion70% 58%
Close digestate,
off-gas combustion86% 80%
Verżjoni Elettronika
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(*1)
The greenhouse gas emissions savings for biomethane only refer to compressed 
biomethane relative to the fossil fuel comparator for transport of 94 g CO2eq/MJ.
BIOMETHANE – MIXTURES OF MANURE AND MAIZE (*1) 
Biomethane
production
systemTechnological
optionsGreenhouse gas 
emissions savings – 
typical valueGreenhouse gas 
emissions savings – 
default value
Manure – Maize
80% - 20%Open digestate, no
off-gas combustion
(1) 62% 35%
Open digestate, off-
gas combustion (2) 78% 57%
Close digestate, no
off-gas combustion97% 86%
Close digestate, off-
gas combustion113% 108%
Manure – Maize
70% - 30%Open digestate, no
off-gas combustion53% 29%
Open digestate, off-
gas combustion69% 51%
Close digestate, no
off-gas combustion83% 71%
Close digestate, off-
gas combustion99% 94%
Manure – Maize
60% - 40%Open digestate, no
off-gas combustion48% 25%
Open digestate, off-
gas combustion64% 48%
Close digestate, no
off-gas combustion74% 62%
Close digestate, off-
gas combustion90% 84%
Verżjoni Elettronika
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Part B
METHODOLOGY
1. Greenhouse gas emissions from the production and use of
biomass fuels, shall be calculated as follows:
(a) Greenhouse gas emissions from the production and
use of biomass fuels before conversion into electricity, heating
and cooling, shall be calculated as:
E = eec + el + ep + etd + eu – esca – eccs – eccr,
Where
E = total emissions from the production of the fuel before energy conversion;
eec = emissions from the extraction or cultivation of raw materials;
el = annualised emissions from carbon stock changes caused by land-use
change;
ep = emissions from processing;
etd = emissions from transport and distribution;
eu = emissions from the fuel in use;
esca = emission savings from soil carbon accumulation via improved
agricultural management;
eccs = emission savings from CO2capture and geological storage; and
eccr = emission savings from CO2capture and replacement.(*1)
The greenhouse gas emissions savings for biomethane only refer to compressed 
biomethane relative to the fossil fuel comparator for transport of 94 g CO2eq/MJ.
(1)
This category includes the following categories of technologies for biogas upgrade to 
biomethane: Pressure Swing Adsorption (PSA), Pressure Water Scrubbing (PWS), 
Membranes, Cryogenic, and Organic Physical Scrubbing (OPS). It includes an 
emission of 0.03 MJ CH4/MJ biomethane for the emission of methane in the off-
gases.
(2)
This category includes the following categories of technologies for biogas upgrade to 
biomethane: Pressure Water Scrubbing (PWS) when water is recycled, Pressure 
Swing Adsorption (PSA), Chemical Scrubbing, Organic Physical Scrubbing (OPS), 
Membranes and Cryogenic upgrading. No methane emissions are considered for this 
category (the methane in the off-gas is combusted, if any).
Verżjoni Elettronika
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Emissions from the manufacture of machinery and equipment
shall not be taken into account.
(b) In the case of co-digestion of different substrates in a
biogas plant for the production of biogas or biomethane, the
typical and default values of greenhouse gas emissions shall be
calculated as:
where:
E = greenhouse gas emissions per MJ biogas or biomethane produced from co-
digestion of the defined mixture of substrates
Sn = Share of feedstock n in energy content
En = Emission in g CO2/MJ for pathway n as provided in Part D of this
Schedule (*)
where:
Pn = energy yield [MJ] per kilogram of wet input of feedstock n (**)
Wn = weighting factor of substrate n defined as:
where:
In = Annual input to digester of substrate n [tonne of fresh matter]
AMn = Average annual moisture of substrate n [kg water/kg fresh matter]
SMn = Standard moisture for substrate n (***).
Verżjoni Elettronika
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(*) For animal manure used as substrate, a bonus of 45g
CO2eq/MJ manure (– 54kg CO2eq/t fresh matter) is added for
improved agricultural and manure management.
(**) The following values of Pnshall be used for calculating
typical and default values:
P(Maize): 4.16 [MJbiogas/kg wet maize @ 65% moisture ]
P(Manure): 0.50 [MJbiogas/kg wet manure @ 90% moisture ]
P(Biowaste) 3.41 [MJbiogas/kg wet biowaste @ 76% moisture ]
(***) The following values of the standard moisture for substrate
SMn shall be used:
SM(Maize): 0.65 [kg water/kg fresh matter]
SM(Manure): 0.90 [kg water/kg fresh matter]
SM(Biowaste): 0.76 [kg water/kg fresh matter]
(c) In the case of co-digestion of n substrates in a biogas
plant for the production of electricity or biomethane, actual
greenhouse gas emissions of biogas and biomethane are
calculated as follows:
where:
E = total emissions from the production of the biogas or biomethane before
energy conversion;
Sn = Share of feedstock n, in fraction of input to the digester;
eec,n = emissions from the extraction or cultivation of feedstock n;
etd,feedstock,n = emissions from transport of feedstock n to the digester;
el,n = annualised emissions from carbon stock changes caused by land-use
change, for feedstock n;
esca = emission savings from improved agricultural management of feedstock
n (*);
ep = emissions from processing;
Verżjoni Elettronika
B 4427
etd,product = emissions from transport and distribution of biogas and/or
biomethane;
eu = emissions from the fuel in use, that is greenhouse gases emitted during
combustion;
eccs = emission savings from CO2capture and geological storage; and
eccr = emission savings from CO2capture and replacement.
(*) For escaa bonus of 45g CO2eq/MJ manure shall be
attributed for improved agricultural and manure management in the
case animal manure is used as a substrate for the production of biogas
and biomethane.
(d) Greenhouse gas emissions from the use of biomass
fuels in producing electricity, heating and cooling, including the
energy conversion to electricity and/or heat or cooling produced,
shall be calculated as follows:
(i) For energy installations delivering only heat:
(ii) For energy installations delivering only
electricity:
where:
ECh,el = Total greenhouse gas emissions from the final energy commodity.
E = Total greenhouse gas emissions of the fuel before end-conversion.
ηel = The electrical efficiency, defined as the annual electricity produced
divided by the annual fuel input, based on its energy content.
ηh = The heat efficiency, defined as the annual useful heat output divided by
the annual fuel input, based on its energy content.
(iii) For the electricity or mechanical energy coming
from energy installations delivering useful heat together
Verżjoni Elettronika
B 4428
with electricity and/or mechanical energy:
(iv) For the useful heat coming from energy
installations delivering heat together with electricity and/or
mechanical energy:
where:
ECh,el = Total greenh ouse gas emissions from the final energy commodity.
E = Total greenhouse gas emissions of the fuel before end-conversion.
ηel = The electrical efficiency, defined as the annual electricity produced
divided by the annual energy input, based on its energy content.
ηh = The heat efficiency, defined as the annual useful heat output divided by
the annual energy input, based on its energy content.
Cel = Fraction of exergy in the electricity, and/or mechanical energy, set to
100% (Cel = 1).
Ch = Carnot efficiency (fractio n of exergy in the useful heat).
The Carnot efficiency, Ch, for useful heat at different temperatures
is defined as:
where:
Th = Temperature, measured in absolute temperature (kelvin) of the useful
heat at point of delivery.
T0 = Temperature of surroundings, set at 273.15 kelvin (equal to 0°C).
Verżjoni Elettronika
B 4429
If the excess heat is exported for heating of buildings, at a
temperature below 150°C (423.15 kelvin), Ch can alternatively be
defined as follows:
Ch = Carnot efficiency in heat at 150°C (423.15 kelvin), which is: 0.3546
For the purposes of that calculation, the following definitions
apply:
(i) "cogeneration" shall mean the simultaneous
generation in one process of thermal energy and electricity and/
or mechanical energy;
(ii) "useful heat" shall mean heat generated to satisfy an
economical justifiable demand for heat, for heating or cooling
purposes;
(iii) "economically justifiable demand" shall mean the
demand that does not exceed the needs for heat or cooling and
which would otherwise be satisfied at market conditions.
2. Greenhouse gas emissions from biomass fuels shall be
expressed as follows:
(a) greenhouse gas emissions from biomass fuels, E,
shall be expressed in terms of grams of CO2 equivalent per MJ of
biomass fuel, g CO2eq/MJ;
(b) greenhouse gas emissions from heating or electricity,
produced from biomass fuels, EC, shall be expressed 
in terms of grams of CO2 equivalent per MJ of final energy
commodity (heat or electricity), g CO2eq/MJ.
When heating and cooling are co-generated with electricity,
emissions shall be allocated between heat and electricity (as under
paragraph (d) of item 1), irrespective if the heat is used for actual
heating purposes or for cooling. (Note 1)
Where the greenhouse gas emissions from the extraction or
cultivation of raw materials eec are expressed in unit g CO2eq/dry-ton
of feedstock, the conversion to grams of CO2 equivalent per MJ of
fuel, g CO2eq /MJ, shall be calculated as follows (Note 2) 
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where:
Fuel feedstock factora = [Ratio of MJ feedstock required to make
1MJ fuel]
Emissions per dry-ton feedstock shall be calculated as follows:
3. Greenhouse gas emissions savings from biomass fuels shall
be calculated as follows:
(a) greenhouse gas emissions savings from biomass fuels used
as transport fuels:
SAVING = (EF(t) – EB)/EF(t)
where
EB = total emissions from biomass fuels used as transport fuels; and
EF(t) = total emissions from the fossil fuel comparator for transport
(b) greenhouse gas emissions savings from heat and cooling,
and electricity being generated from biomass fuels:
SAVING = (ECF(h&c,el)– ECB(h&c,el))/ECF (h&c,el),
where
ECB(h&c,el) = total emissions from the heat or electricity,
ECF(h&c,el) = total emissions from the fossil fuel comparator for useful heat or
electricity.
Verżjoni Elettronika
B 4431
4. The greenhouse gases taken into account for the purposes
of item1 shall be CO2, N2O and CH4. For the purposes of calculating
CO2 equivalence, those gases shall be valued as follows:
CO2: 1
N2O: 298
CH4: 25
5. Emissions from the extraction, harvesting or cultivation of
raw materials, eec, shall include emissions from the extraction,
harvesting or cultivation process itself; from the collection, drying and
storage of raw materials; from waste and leakages; and from the
production of chemicals or products used in extraction or cultivation.
Capture of CO2 in the cultivation of raw materials shall be excluded.
Estimates of emissions from agriculture biomass cultivation may be
derived from the regional averages for cultivation emissions included
in the reports referred to in Article 31(4) of the Directive or the
information on the disaggregated default values for cultivation
emissions included in this Schedule, as an alternative to using actual
values. In the absence of relevant information in those reports it is
allowed to calculate averages based on local farming practises based
for instance on data of a group of farms, as an alternative to using
actual values.
Estimates of emissions from cultivation and harvesting of
forestry biomass may be derived from the use of averages for
cultivation and harvesting emissions calculated for geographical areas
at national level, as an alternative to using actual values.
6. For the purposes of the calculation referred to in paragraph
(a) of item 1, emission savings from improved agriculture
management, esca, such as shifting to reduced or zero-tillage, improved
crop/rotation, the use of cover crops, including crop residue
management, and the use of organic soil improver (e.g. compost,
manure fermentation digestate), shall be taken into account only if
solid and verifiable evidence is provided that the soil carbon has
increased or that it is reasonable to expect to have increased over the
period in which the raw materials concerned were cultivated while
taking into account the emissions where such practices lead to
increased fertiliser and herbicide use (Note 3).
7. Annualised emissions from carbon stock changes caused by
land-use change, el, shall be calculated by dividing total emissions
equally over twenty (20) years. For the calculation of those emissions
the following rule shall be applied:
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B 4432
el = (CSR – CSA) × 3.664 × 1/20 × 1/P – eB, (Note 4) 
where
el = annualised greenhouse gas emissions from carbon stock change due to
land-use change (measured as mass of CO2-equivalent per unit biomass fuel energy).
"Cropland" (Note 5) and "perennial cropland" (Note 6) shall be regarded as one land
use;
CSR = the carbon stock per unit area associated with the reference land use
(measured as mass (tonnes) of carbon per unit area, including both soil and
vegetation). The reference land use shall be the land use in January 2008 or twenty
(20) years before the raw material was obtained, whichever was the later;
CSA = the carbon stock per unit area associated with the actual land use
(measured as mass (tonnes) of carbon per unit area, including both soil and
vegetation). In cases where the carbon stock accumulates over more than one year,
the value attributed to CSA shall be the estimated stock per unit area after twenty
(20) years or when the crop reaches maturity, whichever the earlier;
P = the productivity of the crop (measured as biomass fuel energy per unit area
per year); and
eB = bonus of 29g CO2eq/MJ biomass fuel if biomass is obtained from
restored degraded land under the conditions laid down in item 8.
8. The bonus of 29g CO2eq/MJ shall be attributed if evidence
is provided that the land:
(a) was not in use for agriculture in January 2008 or any
other activity; and
(b) is severely degraded land, including such land that
was formerly in agricultural use.
The bonus of 29g CO2eq/MJ shall apply for a period of up to
twenty (20) years from the date of conversion of the land to
agricultural use, provided that a steady increase in carbon stocks as
well as a sizable reduction in erosion phenomena for land falling under
(b) are ensured.
9. "Severely degraded land" means land that, for a significant
period of time, has either been significantly salinated or presented
significantly low organic matter content and has been severely eroded.
10. In accordance with item 10 of Part C of the First Schedule,
Commission Decision 2010/335/EU (Note 7), which provides for
guidelines for the calculation of land carbon stocks in relation to the
Directive, drawing on the 2006 IPCC Guidelines for National
Greenhouse Gas Inventories – volume 4, and in accordance with
Regulations (EU) No 525/2013 and (EU) 2018/841, shall serve as the
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basis for the calculation of land carbon stocks.
11. Emissions from processing, ep, shall include emissions
from the processing itself; from waste and leakages; and from the
production of chemicals or products used in processing, including the
CO2emissions corresponding to the carbon contents of fossil inputs,
whether or not actually combusted in the process.
In accounting for the consumption of electricity not produced
within the solid or gaseous biomass fuel production plant, the
greenhouse gas emissions intensity of the production and distribution
of that electricity shall be assumed to be equal to the average emission
intensity of the production and distribution of electricity in a defined
region. By way of derogation from this rule, producers may use an
average value for an individual electricity production plant for
electricity produced by that plant, if that plant is not connected to the
electricity grid.
Emissions from processing shall include emissions from drying
of interim products and materials where relevant.
12. Emissions from transport and distribution, etd, shall include
emissions from the transport of raw and semi-finished materials and
from the storage and distribution of finished materials. Emissions from
transport and distribution to be taken into account under item 5 shall
not be covered by this item.
13. Emissions of CO2 from fuel in use, eu, shall be taken to be
zero for biomass fuels. Emissions of non-CO2 greenhouse gases (CH4
and N2O) from the fuel in use shall be included in the eu factor.
14. Emission savings from CO2 capture and geological storage,
eccs, that have not already been accounted for in ep, shall be limited to
emissions avoided through the capture and storage of emitted CO2
directly related to the extraction, transport, processing and distribution
of biomass fuel if stored in compliance with Directive 2009/31/EC.
15. Emission savings from CO2 capture and replacement, eccr,
shall be related directly to the production of biomass fuel they are
attributed to, and shall be limited to emissions avoided through the
capture of CO2 of which the carbon originates from biomass and
which is used to replace fossil-derived CO2 in production of
commercial products and services.
16. Where a cogeneration unit – providing heat and, or
electricity to a biomass fuel production process for which emissions
are being calculated – produces excess electricity and/or excess useful
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B 4434
heat, the greenhouse gas emissions shall be divided between the
electricity and the useful heat according to the temperature of the heat
(which reflects the usefulness (utility) of the heat). The useful part of
the heat is found by multiplying its energy content with the Carnot
efficiency, Ch, calculated as follows:
where:
Th = Temperature, measured in absolute temperature (kelvin) of the useful
heat at point of delivery.
T0 = Temperature of surroundings, set at 273.15 kelvin (equal to 0°C).
If the excess heat is exported for heating of buildings, at a
temperature below 150°C (423.15 kelvin), Ch can alternatively be
defined as follows:
Ch = Carnot efficiency in heat at 150 °C (423.15 kelvin), which is: 0.3546
For the purposes of that calculation, the actual efficiencies shall
be used, defined as the annual mechanical energy, electricity and heat
produced respectively divided by the annual energy input.
For the purposes of that calculation, the following definitions
apply:
(a) "cogeneration" shall mean the simultaneous
generation in one process of thermal energy and electrical and/or
mechanical energy;
(b) "useful heat" shall mean heat generated to satisfy an
economical justifiable demand for heat, for heating or cooling
purposes;
(c) "economically justifiable demand" shall mean the
demand that does not exceed the needs for heat or cooling and
which would otherwise be satisfied at market conditions.
17. Where a biomass fuel production process produces, in
combination, the fuel for which emissions are being calculated and one
or more other products ("co-products"), greenhouse gas emissions
shall be divided between the fuel or its intermediate product and the
co-products in proportion to their energy content (determined by lower
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B 4435
heating value in the case of co-products other than electricity and
heat). The greenhouse gas intensity of excess useful heat or excess
electricity is the same as the greenhouse gas intensity of heat or
electricity delivered to the biomass fuel production process and is
determined from calculating the greenhouse gas intensity of all inputs
and emissions, including the feedstock and CH4 and N2O emissions, to
and from the cogeneration unit, boiler or other apparatus delivering
heat or electricity to the biomass fuel production process. In the case
of cogeneration of electricity and heat, the calculation is performed
following item16.
18. For the purposes of the calculations referred to in item 17,
the emissions to be divided shall be eec+ el+ esca+ those fractions of ep,
etd, eccs and eccr that take place up to and including the process step at
which a co-product is produced. If any allocation to co-products has
taken place at an earlier process step in the life-cycle, the fraction of
those emissions assigned in the last such process step to the
intermediate fuel product shall be used for those purposes instead of
the total of those emissions.
In the case of biogas and biomethane, all co-products shall be
taken into account for the purposes of that calculation. No emissions
shall be allocated to wastes and residues. Co-products that have a
negative energy content shall be considered to have an energy content
of zero for the purposes of the calculation.
Wastes and residues, including tree tops and branches, straw,
husks, cobs and nut shells, and residues from processing, including
crude glycerine (glycerine that is not refined) and bagasse, shall be
considered to have zero life-cycle greenhouse gas emissions up to the
process of collection of those materials irrespectively of whether they
are processed to interim products before being transformed into the
final product.
In the case of biomass fuels produced in refineries, other than the
combination of processing plants with boilers or cogeneration units
providing heat and/or electricity to the processing plant, the unit of
analysis for the purposes of the calculation referred to in item 17 shall
be the refinery.
19. For biomass fuels used for the production of electricity, for
the purposes of the calculation referred to in item 3, the fossil fuel
comparator ECF(el) shall be 183g CO2eq/MJ electricity or 212g
CO2eq/MJ electricity for the outermost regions.
For biomass fuels used for the production of useful heat, as well
as for the production of heating and/or cooling, for the purposes of the
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B 4436
calculation referred to in item 3, the fossil fuel comparator ECF(h) shall
be 80g CO2eq/MJ heat.
For biomass fuels used for the production of useful heat, in which
a direct physical substitution of coal can be demonstrated, for the
purposes of the calculation referred to in item 3, the fossil fuel
comparator ECF(h) shall be 124g CO2eq/MJ heat.
For biomass fuels used as transport fuels, for the purposes of the
calculation referred to in item 3, the fossil fuel comparator EF(t) shall
be 94g CO2eq/MJ.
Notes to Part B of this Schedule
(Note 1) Heat or waste heat is used to generate cooling (chilled
air or water) through absorption chillers. Therefore, it is appropriate to
calculate only the emissions associated to the heat produced, per MJ of
heat, irrespectively if the end-use of the heat is actual heating or
cooling via absorption chillers.
(Note 2)The formula for calculating greenhouse gas emissions
from the extraction or cultivation of raw materials eec describes cases
where feedstock is converted into biofuels in one step. For more
complex supply chains, adjustments are needed for calculating
greenhouse gas emissions from the extraction or cultivation of raw
materials eec for intermediate products.
(Note 3) Measurements of soil carbon can constitute such
evidence, e.g. by a first measurement in advance of the cultivation and
subsequent ones at regular intervals several years apart. In such a case,
before the second measurement is available, increase in soil carbon
would be estimated on the basis of representative experiments or soil
models. From the second measurement onwards, the measurements
would constitute the basis for determining the existence of an increase
in soil carbon and its magnitude.
(Note 4) The quotient obtained by dividing the molecular weight
of CO2 (44.010 g/mol) by the molecular weight of carbon (12.011g/
mol) is equal to 3.664.
(Note 5) Cropland as defined by IPCC.
(Note 6) Perennial crops are defined as multi-annual crops, the
stem of which is usually not annually harvested such as short rotation
coppice and oil palm.
(Note 7) Commission Decision 2010/335/EU of 10 June 2010 on
guidelines for the calculation of land carbon stocks for the purpose of
Verżjoni Elettronika
B 4437
Annex V to Directive 2009/28/EC (OJL151, 17.6.2010, p.19).
Part C
DISAGGREGATED DEFAULT VALUES FOR BIOMASS FUELS
Wood briquettes or pellets
Biomass fuel
production
systemTranspor
t distanceGreenhouse gas emissions – typical value
(g CO2eq/MJ)Greenhouse gas emissions – default 
value
(g CO2eq/MJ)
Cultivati
onProcessi
ngTransp
ortNon-
CO2emissi
ons from
the fuel in
useCultiva
tionProcessi
ngTrans
portNon-
CO2emiss
ions from
the fuel in
use
Wood chips
from forest
residues1 to 500
km0.0 1.6 3.0 0.4 0.0 1.9 3.6 0.5
500 to
2500 km0.0 1.6 5.2 0.4 0.0 1.9 6.2 0.5
2500 to
10000 km0.0 1.6 10.5 0.4 0.0 1.9 12.6 0.5
Above
10000 km0.0 1.6 20.5 0.4 0.0 1.9 24.6 0.5
Wood chips
from SRC
(Eucalyptus)2500 to
10000 km4.4 0.0 11.0 0.4 4.4 0.0 13.2 0.5
Wood chips
from SRC
(Poplar –
fertilised)1 to 500
km3.9 0.0 3.5 0.4 3.9 0.0 4.2 0.5
500 to
2500 km3.9 0.0 5.6 0.4 3.9 0.0 6.8 0.5
2500 to
10000 km3.9 0.0 11.0 0.4 3.9 0.0 13.2 0.5
Above
10000 km3.9 0.0 21.0 0.4 3.9 0.0 25.2 0.5
Wood chips
from SRC
(Poplar – Not
fertilised)1 to 500
km2.2 0.0 3.5 0.4 2.2 0.0 4.2 0.5
500 to
2500 km2.2 0.0 5.6 0.4 2.2 0.0 6.8 0.5
2500 to
10000 km2.2 0.0 11.0 0.4 2.2 0.0 13.2 0.5
Above
10000 km2.2 0.0 21.0 0.4 2.2 0.0 25.2 0.5
Verżjoni Elettronika
B 4438
Wood briquettes or pelletsWood chips
from
stemwood1 to 500
km1.1 0.3 3.0 0.4 1.1 0.4 3.6 0.5
500 to
2500 km1.1 0.3 5.2 0.4 1.1 0.4 6.2 0.5
2500 to
10000 km1.1 0.3 10.5 0.4 1.1 0.4 12.6 0.5
Above
10000 km1.1 0.3 20.5 0.4 1.1 0.4 24.6 0.5
Wood chips
from wood
industry
residues1 to 500
km0.0 0.3 3.0 0.4 0.0 0.4 3.6 0.5
500 to
2500 km0.0 0.3 5.2 0.4 0.0 0.4 6.2 0.5
2500 to
10000 km0.0 0.3 10.5 0.4 0.0 0.4 12.6 0.5
Above
10000 km0.0 0.3 20.5 0.4 0.0 0.4 24.6 0.5
Biomass fuel
production
systemTransport
distanceGreenhouse gas emissions – typical value
(g CO2eq/MJ)Greenhouse gas emissions – default 
value
(g CO2eq/MJ)
Cultivation Processing Transport &
distributionNon-
CO2emissions
from the fuel in
useCultivation Processing Transport &
distributionNon-
CO2emissions
from the fuel in
use
Wood
briquettes or
pellets from
forest residues
(case 1)1 to 500
km0.0 25.8 2.9 0.3 0.0 30.9 3.5 0.3
500 to
2500 km0.0 25.8 2.8 0.3 0.0 30.9 3.3 0.3
2500 to
10000 km0.0 25.8 4.3 0.3 0.0 30.9 5.2 0.3
Above
10000 km0.0 25.8 7.9 0.3 0.0 30.9 9.5 0.3
Wood
briquettes or
pellets from
forest residues
(case 2a)1 to 500
km0.0 12.5 3.0 0.3 0.0 15.0 3.6 0.3
500 to
2500 km0.0 12.5 2.9 0.3 0.0 15.0 3.5 0.3
2500 to
10000 km0.0 12.5 4.4 0.3 0.0 15.0 5.3 0.3
Above
10000 km0.0 12.5 8.1 0.3 0.0 15.0 9.8 0.3
Verżjoni Elettronika
B 4439
Wood
briquettes or
pellets from
forest residues
(case 3a)1 to 500
km0.0 2.4 3.0 0.3 0.0 2.8 3.6 0.3
500 to
2500 km0.0 2.4 2.9 0.3 0.0 2.8 3.5 0.3
2500 to
10000 km0.0 2.4 4.4 0.3 0.0 2.8 5.3 0.3
Above
10000 km0.0 2.4 8.2 0.3 0.0 2.8 9.8 0.3
Wood
briquettes from
short rotation
coppice
(Eucalyptus –
case 1)2500 to
10000 km3.9 24.5 4.3 0.3 3.9 29.4 5.2 0.3
Wood
briquettes from
short rotation
coppice
(Eucalyptus –
case 2a)2500 to
10000 km5.0 10.6 4.4 0.3 5.0 12.7 5.3 0.3
Wood
briquettes from
short rotation
coppice
(Eucalyptus –
case 3a)2500 to
10000 km5.3 0.3 4.4 0.3 5.3 0.4 5.3 0.3
Wood
briquettes from
short rotation
coppice
(Poplar –
Fertilised –
case 1)1 to 500
km3.4 24.5 2.9 0.3 3.4 29.4 3.5 0.3
500 to
10000 km3.4 24.5 4.3 0.3 3.4 29.4 5.2 0.3
Above
10 000 km3.4 24.5 7.9 0.3 3.4 29.4 9.5 0.3
Wood
briquettes from
short rotation
coppice
(Poplar –
Fertilised –
case 2a)1 to 500
km4.4 10.6 3.0 0.3 4.4 12.7 3.6 0.3
500 to
10000 km4.4 10.6 4.4 0.3 4.4 12.7 5.3 0.3
Above
10000 km4.4 10.6 8.1 0.3 4.4 12.7 9.8 0.3
Verżjoni Elettronika
B 4440
Wood
briquettes from
short rotation
coppice
(Poplar –
Fertilised –
case 3a)1 to 500
km4.6 0.3 3.0 0.3 4.6 0.4 3.6 0.3
500 to
10000 km4.6 0.3 4.4 0.3 4.6 0.4 5.3 0.3
Above
10000 km4.6 0.3 8.2 0.3 4.6 0.4 9.8 0.3
Wood
briquettes from
short rotation
coppice
(Poplar – no
fertilisation –
case 1)1 to 500
km2.0 24.5 2.9 0.3 2.0 29.4 3.5 0.3
500 to
2500 km2.0 24.5 4.3 0.3 2.0 29.4 5.2 0.3
2500 to
10000 km2.0 24.5 7.9 0.3 2.0 29.4 9.5 0.3
Wood
briquettes from
short rotation
coppice
(Poplar – no
fertilisation –
case2a)1 to 500
km2.5 10.6 3.0 0.3 2.5 12.7 3.6 0.3
500 to
10000 km2.5 10.6 4.4 0.3 2.5 12.7 5.3 0.3
Above
10000 km2.5 10.6 8.1 0.3 2.5 12.7 9.8 0.3
Wood
briquettes from
short rotation
coppice
(Poplar – no
fertilisation–
case 3a)1 to 500
km2.6 0.3 3.0 0.3 2.6 0.4 3.6 0.3
500 to
10000 km2.6 0.3 4.4 0.3 2.6 0.4 5.3 0.3
Above
10000 km2.6 0.3 8.2 0.3 2.6 0.4 9.8 0.3
Wood
briquettes or
pellets from
stemwood
(case 1)1 to 500
km1.1 24.8 2.9 0.3 1.1 29.8 3.5 0.3
500 to
2500 km1.1 24.8 2.8 0.3 1.1 29.8 3.3 0.3
2500 to
10000 km1.1 24.8 4.3 0.3 1.1 29.8 5.2 0.3
Above
10000 km1.1 24.8 7.9 0.3 1.1 29.8 9.5 0.3
Verżjoni Elettronika
B 4441
Wood
briquettes or
pellets from
stemwood
(case 2a)1 to 500
km1.4 11.0 3.0 0.3 1.4 13.2 3.6 0.3
500 to
2500 km1.4 11.0 2.9 0.3 1.4 13.2 3.5 0.3
2500 to
10000 km1.4 11.0 4.4 0.3 1.4 13.2 5.3 0.3
Above
10000 km1.4 11.0 8.1 0.3 1.4 13.2 9.8 0.3
Wood
briquettes or
pellets from
stemwood
(case 3a)1 to 500
km1.4 0.8 3.0 0.3 1.4 0.9 3.6 0.3
500 to
2500 km1.4 0.8 2.9 0.3 1.4 0.9 3.5 0.3
2500 to
10000 km1.4 0.8 4.4 0.3 1.4 0.9 5.3 0.3
Above
10000 km1.4 0.8 8.2 0.3 1.4 0.9 9.8 0.3
Wood
briquettes or
pellets from
wood industry
residues 
(case 1)1 to 500
km0.0 14.3 2.8 0.3 0.0 17.2 3.3 0.3
500 to
2500 km0.0 14.3 2.7 0.3 0.0 17.2 3.2 0.3
2500 to
10000 km0.0 14.3 4.2 0.3 0.0 17.2 5.0 0.3
Above
10000 km0.0 14.3 7.7 0.3 0.0 17.2 9.2 0.3
Wood
briquettes or
pellets from
wood industry
residues 
(case 2a)1 to 500
km0.0 6.0 2.8 0.3 0.0 7.2 3.4 0.3
500 to
2500 km0.0 6.0 2.7 0.3 0.0 7.2 3.3 0.3
2500 to
10000 km0.0 6.0 4.2 0.3 0.0 7.2 5.1 0.3
Above
10000 km0.0 6.0 7.8 0.3 0.0 7.2 9.3 0.3
Wood
briquettes or
pellets from
wood industry
residues 
(case 3a)1 to 500
km0.0 0.2 2.8 0.3 0.0 0.3 3.4 0.3
500 to
2500 km0.0 0.2 2.7 0.3 0.0 0.3 3.3 0.3
2500 to
10000 km0.0 0.2 4.2 0.3 0.0 0.3 5.1 0.3
Above
10000 km0.0 0.2 7.8 0.3 0.0 0.3 9.3 0.3
Verżjoni Elettronika
B 4442
Agriculture pathways
Disaggregated default values for biogas for the production ofBiomass fuel
production
systemTransport
distanceGreenhouse gas emissions – typical
value (g CO2eq/MJ)Greenhouse gas emissions – default value
(g CO2eq/MJ)
Cultivation Processing Transport &
distributionNon-
CO2emissions
from the fuel in
useCultivation Processing Transport &
distributionNon-
CO2emissions
from the fuel in use
Agricultural
Residues with
density 
< 0.2 t/m31 to 500 km 0.0 0.9 2.6 0.2 0.0 1.1 3.1 0.3
500 to 2500
km0.0 0.9 6.5 0.2 0.0 1.1 7.8 0.3
2500 to
10000 km0.0 0.9 14.2 0.2 0.0 1.1 17.0 0.3
Above
10000 km0.0 0.9 28.3 0.2 0.0 1.1 34.0 0.3
Agricultural
Residues with
density 
> 0.2 t/m31 to 500 km 0.0 0.9 2.6 0.2 0.0 1.1 3.1 0.3
500 to 2500
km0.0 0.9 3.6 0.2 0.0 1.1 4.4 0.3
2500 to
10000 km0.0 0.9 7.1 0.2 0.0 1.1 8.5 0.3
Above
10000 km0.0 0.9 13.6 0.2 0.0 1.1 16.3 0.3
Straw pellets 1 to 500 km 0.0 5.0 3.0 0.2 0.0 6.0 3.6 0.3
500 to
10000 km0.0 5.0 4.6 0.2 0.0 6.0 5.5 0.3
Above
10000 km0.0 5.0 8.3 0.2 0.0 6.0 10.0 0.3
Bagasse
briquettes500 to
10000 km0.0 0.3 4.3 0.4 0.0 0.4 5.2 0.5
Above
10000 km0.0 0.3 8.0 0.4 0.0 0.4 9.5 0.5
Palm Kernel
MealAbove
10000 km21.6 21.1 11.2 0.2 21.6 25.4 13.5 0.3
Palm Kernel
Meal (no
CH4emission
s from oil
mill)Above
10000 km21.6 3.5 11.2 0.2 21.6 4.2 13.5 0.3
Verżjoni Elettronika
B 4443
electricity
Biomass fuel production
systemTechnology TYPICAL VALUE [g CO2eq/MJ] DEFAULT VALUE [g CO2eq/MJ]
Cultivatio
nProcessin
gNon-
CO2emission
s from the
fuel in useTranspo
rtManure
creditsCultivati
onProcessin
gNon-
CO2emissio
ns from the
fuel in useTransport Manure
credits
Wet
manure(1) case 1 Open
digestate0.0 69.6 8.9 0.8 – 107.3 0.0 97.4 12.5 0.8 – 107.3
Close
digestate0.0 0.0 8.9 0.8 – 97.6 0.0 0.0 12.5 0.8 – 97.6
case 2 Open
digestate0.0 74.1 8.9 0.8 – 107.3 0.0 103.7 12.5 0.8 – 107.3
Close
digestate0.0 4.2 8.9 0.8 – 97.6 0.0 5.9 12.5 0.8 – 97.6
case 3 Open
digestate0.0 83.2 8.9 0.9 – 120.7 0.0 116.4 12.5 0.9 – 120.7
Close
digestate0.0 4.6 8.9 0.8 – 108.5 0.0 6.4 12.5 0.8 – 108.5
Maize
whole plant
(2) case 1 Open
digestate15.6 13.5 8.9 0.0(3) — 15.6 18.9 12.5 0.0 —
Close
digestate15.2 0.0 8.9 0.0 — 15.2 0.0 12.5 0.0 —
case 2 Open
digestate15.6 18.8 8.9 0.0 — 15.6 26.3 12.5 0.0 —
Close
digestate15.2 5.2 8.9 0.0 — 15.2 7.2 12.5 0.0 —
case 3 Open
digestate17.5 21.0 8.9 0.0 — 17.5 29.3 12.5 0.0 —
Close
digestate17.1 5.7 8.9 0.0 — 17.1 7.9 12.5 0.0 —
Biowaste case 1 Open
digestate0.0 21.8 8.9 0.5 — 0.0 30.6 12.5 0.5 —
Close
digestate0.0 0.0 8.9 0.5 — 0.0 0.0 12.5 0.5 —
case 2 Open
digestate0.0 27.9 8.9 0.5 — 0.0 39.0 12.5 0.5 —
Close
digestate0.0 5.9 8.9 0.5 — 0.0 8.3 12.5 0.5 —
case 3 Open
digestate0.0 31.2 8.9 0.5 — 0.0 43.7 12.5 0.5 —
Close
digestate0.0 6.5 8.9 0.5 — 0.0 9.1 12.5 0.5 —
Verżjoni Elettronika
B 4444
Disaggregated default values for biomethane(1)
The values for biogas production from manure include negative emissions for emissions saved from raw manure management. The 
value of escaconsidered is equal to – 45 g CO2eq/MJ manure used in anaerobic digestion.
(2)
Maize whole plant means maize harvested as fodder and ensiled for preservation.
(3)
Transport of agricultural raw materials to the transformation plant is, according to the methodology provided in the Commission' s report 
of 25 February 2010 on sustainability requirements for the use of solid and gaseous biomass sources in electricity, heating and cooling, 
included in the "cultivation" value. The value for transport of maize silage accounts for 0.4 g CO 2eq/MJ biogas.
Biometha
ne
productio
n systemTechnological option TYPICAL VALUE [g CO2eq/MJ] DEFAULT VALUE [g CO2eq/MJ]
Cultivat
ionProcessin
gUpgradi
ngTranspor
tCompress
ion at
filling
stationManure
creditsCultivat
ionProcessi
ngUpgra
dingTransp
ortCompre
ssion at
filling
stationManur
e
credits
Wet
manureOpen
digestateno off-gas
combustion0.0 84.2 19.5 1.0 3.3 – 124.4 0.0 117.9 27.3 1.0 4.6 – 124.4
off-gas
combustion0.0 84.2 4.5 1.0 3.3 – 124.4 0.0 117.9 6.3 1.0 4.6 – 124.4
Close
digestateno off-gas
combustion0.0 3.2 19.5 0.9 3.3 – 111.9 0.0 4.4 27.3 0.9 4.6 – 111.9
off-gas
combustion0.0 3.2 4.5 0.9 3.3 – 111.9 0.0 4.4 6.3 0.9 4.6 – 111.9
Maize
whole
plantOpen
digestateno off-gas
combustion18.1 20.1 19.5 0.0 3.3 — 18.1 28.1 27.3 0.0 4.6 —
off-gas
combustion18.1 20.1 4.5 0.0 3.3 — 18.1 28.1 6.3 0.0 4.6 —
Close
digestateno off-gas
combustion17.6 4.3 19.5 0.0 3.3 — 17.6 6.0 27.3 0.0 4.6 —
off-gas
combustion17.6 4.3 4.5 0.0 3.3 — 17.6 6.0 6.3 0.0 4.6 —
Biowast
eOpen
digestateno off-gas
combustion0.0 30.6 19.5 0.6 3.3 — 0.0 42.8 27.3 0.6 4.6 —
off-gas
combustion0.0 30.6 4.5 0.6 3.3 — 0.0 42.8 6.3 0.6 4.6 —
Close
digestateno off-gas
combustion0.0 5.1 19.5 0.5 3.3 — 0.0 7.2 27.3 0.5 4.6 —
off-gas
combustion0.0 5.1 4.5 0.5 3.3 — 0.0 7.2 6.3 0.5 4.6 —
Verżjoni Elettronika
B 4445
Part D
TOTAL TYPICAL AND DEFAULT VALUES FOR BIOMASS FUEL
PATHWAYS
Biomass fuel production
systemTransport
distanceGreenhouse gas
emissions – typical value
(g CO2eq/MJ)Greenhouse gas
emissions –default value
(g CO2eq/MJ)
Woodchips from forest
residues1 to 500 km 5 6
500 to 2500
km7 9
2500 to
10000 km12 15
Above
10000 km22 27
Woodchips from short rotation
coppice (Eucalyptus)2500 to
10000 km16 18
Woodchips from short rotation
coppice (Poplar – Fertilised)1 to 500 km 8 9
500 to 2500
km10 11
2500 to
10000 km15 18
Above
10000 km25 30
Woodchips from short rotation
coppice (Poplar – No
fertilisation)1 to 500 km 6 7
500 to 2500
km8 10
2500 to
10000 km14 16
Above
10 000 km24 28
Woodchips from stemwood 1 to 500 km 5 6
500 to 2500
km7 8
2500 to
10000 km12 15
Above
10000 km22 27
Woodchips from industry
residues1 to 500 km 4 5
500 to 2500
km6 7
2500 to
10000 km11 13
Above
10000 km21 25
Verżjoni Elettronika
B 4446
Wood briquettes or pellets
from forest residues (case 1)1 to 500 km 29 35
500 to 2500
km29 35
2500 to
10000 km30 36
Above
10000 km34 41
Wood briquettes or pellets
from forest residues (case 2a)1 to 500 km 16 19
500 to 2500
km16 19
2500 to
10000 km17 21
Above
10000 km21 25
Wood briquettes or pellets
from forest residues (case 3a)1 to 500 km 6 7
500 to 2500
km6 7
2500 to
10000 km7 8
Above
10000 km11 13
Wood briquettes or pellets
from short rotation coppice
(Eucalyptus – case 1)2500 to
10000 km33 39
Wood briquettes or pellets
from short rotation coppice
(Eucalyptus – case 2a)2500 to
10000 km20 23
Wood briquettes or pellets
from short rotation coppice
(Eucalyptus – case 3a)2500 to
10000 km10 11
Wood briquettes or pellets
from short rotation coppice
(Poplar – Fertilised – case 1)1 to 500 km 31 37
500 to
10000 km32 38
Above
10000 km36 43
Wood briquettes or pellets
from short rotation coppice
(Poplar – Fertilised – case 2a)1 to 500 km 18 21
500 to
10000 km20 23
Above
10000 km23 27
Verżjoni Elettronika
B 4447
Wood briquettes or pellets
from short rotation coppice
(Poplar – Fertilised – case 3a)1 to 500 km 8 9
500 to
10000 km10 11
Above
10000 km13 15
Wood briquettes or pellets
from short rotation coppice
(Poplar – no fertilisation – case
1)1 to 500 km 30 35
500 to
10000 km31 37
Above
10000 km35 41
Wood briquettes or pellets
from short rotation coppice
(Poplar – no fertilisation – case
2a)1 to 500 km 16 19
500 to
10000 km18 21
Above
10000 km21 25
Wood briquettes or pellets
from short rotation coppice
(Poplar – no fertilisation – case
3a)1 to 500 km 6 7
500 to
10000 km8 9
Above
10000 km11 13
Wood briquettes or pellets
from stemwood (case 1)1 to 500 km 29 35
500 to 2500
km29 34
2500 to
10000 km30 36
Above
10000 km34 41
Wood briquettes or pellets
from stemwood (case 2a)1 to 500 km 16 18
500 to 2500
km15 18
2500 to
10000 km17 20
Above
10000 km21 25
Wood briquettes or pellets
from stemwood (case 3a)1 to 500 km 5 6
500 to 2500
km5 6
2500 to
10000 km7 8
Above
10000 km11 12
Verżjoni Elettronika
B 4448
Case 1 refers to processes in which a Natural Gas boiler is used
to provide the process heat to the pellet mill. Process electricity is
purchased from the grid.
Case 2a refers to processes in which a boiler fuelled with wood
chips is used to provide the process heat to the pellet mill. Process
electricity is purchased from the grid.
Case 3a refers to processes in which a CHP, fuelled with wood
chips, is used to provide heat and electricity to the pellet mill.Wood briquettes or pellets
from wood industry residues
(case 1)1 to 500 km 17 21
500 to 2500
km17 21
2500 to
10000 km19 23
Above
10000 km22 27
Wood briquettes or pellets
from wood industry residues
(case 2a)1 to 500 km 9 11
500 to 2500
km9 11
2500 to
10000 km10 13
Above
10000 km14 17
Wood briquettes or pellets
from wood industry residues
(case 3a)1 to 500 km 3 4
500 to 2500
km3 4
2500 to
100005 6
Above
10000 km8 10
Biomass fuel
production systemTransport
distanceGreenhouse gas emissions –
typical value (gCO2eq/MJ)Greenhouse gas emissions –
default value (gCO2eq/MJ)
Agricultural Residues
with density 
< 0.2 t/m3 (1)1 to 500 km 4 4
500 to 2500
km8 9
2500 to
10000 km15 18
Above
10000 km29 35
Verżjoni Elettronika
B 4449
Agricultural Residues
with density > 0.2 t/m3
(2) 1 to 500 km 4 4
500 to 2500
km5 6
2500 to
10000 km8 10
Above
10000 km15 18
Straw pellets 1 to 500 km 8 10
500 to
10000 km10 12
Above
10000 km14 16
Bagasse briquettes 500 to
10000 km5 6
Above
10000 km9 10
Palm Kernel Meal Above
10000 km54 61
Palm Kernel Meal (no
CH4 emissions from oil
mill)Above
10000 km37 40
(1)
This group of materials includes agricultural residues with a low bulk density and it comprises 
materials such as straw bales, oat hulls, rice husks and sugar cane bagasse bales (not exhaustive list).
(2)
The group of agricultural residues with higher bulk density includes materials such as corn cobs, nut 
shells, soybean hulls, palm kernel shells (not exhaustive list).
Verżjoni Elettronika
B 4450
Typical and default values – biogas for electricity
Biogas production
systemTechnological option Typical value Default value
Greenhouse gas 
emissions
(g CO2eq/MJ)Greenhouse gas 
emissions
(g CO2eq/MJ)
Biogas for electricity
from wet manureCase 1 Open
digestate (1) – 28 3
Close
digestate (2) – 88 – 84
Case 2 Open
digestate– 23 10
Close
digestate– 84 – 78
Case 3 Open
digestate– 28 9
Close
digestate– 94 – 89
Biogas for electricity
from maize whole plantCase 1 Open
digestate38 47
Close
digestate24 28
Case 2 Open
digestate43 54
Close
digestate29 35
Case 3 Open
digestate47 59
Close
digestate32 38
Biogas for electricity
from biowasteCase 1 Open
digestate31 44
Close
digestate9 13
Case 2 Open
digestate37 52
Close
digestate15 21
Case 3 Open
digestate41 57
Close
digestate16 22
Verżjoni Elettronika
B 4451
Typical and default values for biomethane(1)
Open storage of digestate accounts for additional emissions of methane which change 
with the weather, the substrate and the digestion efficiency. In these calculations the 
amounts are taken to be equal to 0.05 MJ CH4/MJ biogas for manure, 0.035 MJ CH4/
MJ biogas for maize and 0.01 MJ CH4/MJ biogas for biowaste.
(2)
Close storage means that the digestate resulting from the digestion process is stored in 
a gas tight tank and the additional biogas released during storage is considered to be 
recovered for production of additional electricity or biomethane.
Biomethane
production
systemTechnological
optionGreenhouse gas 
emissions – 
typical value
(g CO2eq/MJ)Greenhouse gas 
emissions – default 
value
(g CO2eq/MJ)
Biomethane from
wet manureOpen digestate, no
off-gas combustion
(1) – 20 22
Open digestate, off-
gas combustion (2) – 35 1
Close digestate, no
off-gas combustion– 88 – 79
Close digestate, off-
gas combustion– 103 – 100
Biomethane from
maize whole plantOpen digestate, no
off-gas combustion58 73
Open digestate, off-
gas combustion43 52
Close digestate, no
off-gas combustion41 51
Close digestate, off-
gas combustion26 30
Biomethane from
biowasteOpen digestate, no
off-gas combustion51 71
Open digestate, off-
gas combustion36 50
Close digestate, no
off-gas combustion25 35
Close digestate, off-
gas combustion10 14
Verżjoni Elettronika
B 4452
Typical and default values – biogas for electricity – mixtures
of manure and maize: greenhouse gas emissions with shares given
on a fresh mass basis(1)
This category includes the following categories of technologies for biogas upgrade to 
biomethane: Pressure Swing Adsorption (PSA), Pressure Water Scrubbing (PWS), 
Membranes, Cryogenic, and Organic Physical Scrubbing (OPS). It includes an 
emission of 0.03 MJ CH4/MJ biomethane for the emission of methane in the off-
gases.
(2)
This category includes the following categories of technologies for biogas upgrade to 
biomethane: Pressure Water Scrubbing (PWS) when water is recycled, Pressure 
Swing Adsorption (PSA), Chemical Scrubbing, Organic Physical Scrubbing (OPS), 
Membranes and Cryogenic upgrading. No methane emissions are considered for this 
category (the methane in the off-gas is combusted, if any).
Biogas production system Technological
optionsGreenhouse gas 
emissions – typical 
value
(g CO2eq/MJ)Greenhouse gas 
emissions – default 
value
(g CO2eq/MJ)
Manure – 
Maize
80% - 20%Case 1 Open digestate 17 33
Close
digestate– 12 – 9
Case 2 Open digestate 22 40
Close
digestate– 7 – 2
Case 3 Open digestate 23 43
Close
digestate– 9 – 4
Manure – 
Maize
70% - 30%Case 1 Open digestate 24 37
Close
digestate0 3
Case 2 Open digestate 29 45
Close
digestate4 10
Case 3 Open digestate 31 48
Close
digestate4 10
Verżjoni Elettronika
B 4453
Comments
Case 1 refers to pathways in which electricity and heat required
in the process are supplied by the CHP engine itself.
Case 2 refers to pathways in which the electricity required in the
process is taken from the grid and the process heat is supplied by the
CHP engine itself. In some Member States, operators are not allowed
to claim the gross production for subsidies and case 1 is the more
likely configuration.
Case 3 refers to pathways in which the electricity required in the
process is taken from the grid and the process heat is supplied by a
biogas boiler. This case applies to some installations in which the CHP
engine is not on-site and biogas is sold (but not upgraded to
biomethane).
Typical and default values – biomethane - mixtures of
manure and maize: greenhouse gas emissions with shares given on
a fresh mass basisManure – 
Maize
60% - 40%Case 1 Open digestate 28 40
Close
digestate7 11
Case 2 Open digestate 33 47
Close
digestate12 18
Case 3 Open digestate 36 52
Close
digestate12 18
Biomethane production
systemTechnological options Typical value Default value
(g CO2eq/
MJ)(g CO2eq/
MJ)
Manure – Maize
80% - 20%Open digestate, no off-gas
combustion32 57
Open digestate, off-gas combustion 17 36
Close digestate, no off-gas
combustion– 1 9
Close digestate, off-gas combustion – 16 – 12
Manure – Maize
70% - 30%Open digestate, no off-gas
combustion41 62
Open digestate, off-gas combustion 26 41
Close digestate, no off-gas
combustion13 22
Close digestate, off-gas combustion – 2 1
Verżjoni Elettronika
B 4454
Where biomethane is used as Compressed Biomethane as a
transport fuel, a value of 3.3g CO2eq/MJ biomethane needs to be
added to the typical values and a value of 4.6g CO2eq/MJ biomethane
to the default values.
THIRD SCHEDULE
Part A
PROVISIONAL ESTIMATED INDIRECT LAND-USE CHANGE
EMISSIONS FROM BIOFUEL, BIOLIQUID AND BIOMASS FUEL
FEEDSTOCK (g CO2eq/MJ) (Note 1)
Part B
BIOFUELS, BIOLIQUIDS AND BIOMASS FUELS FOR WHICH
THE ESTIMATED INDIRECT LAND-USE CHANGE EMISSIONS
ARE CONSIDERED TO BE ZERO
Biofuels, bioliquids and biomass fuels produced from the
following feedstock categories will be considered to have estimated
indirect land-use change emissions of zero:
(1) feedstocks which are not listed under Part A of this
Schedule.Manure – Maize
60% - 40%Open digestate, no off-gas
combustion46 66
Open digestate, off-gas combustion 31 45
Close digestate, no off-gas
combustion22 31
Close digestate, off-gas combustion 7 10
Feedstock group Mean (1)Interpercentile range derived from
the sensitivity analysis (2)
Cereals and other starch-
rich crops12 8 to 16
Sugars 13 4 to 17
Oil crops 55 33 to 66
(1)The mean values included here represent a weighted average of the individually modelled feedstock 
values.
(2) The range included here reflects 90% of the results using the fifth and ninety-fifth percentile values 
resulting from the analysis. The fifth percentile suggests a value below which 5% of the observations 
were found (namely, 5% of total data used showed results below 8, 4, and 33g CO2eq/MJ). The ninety-
fifth percentile suggests a value below which 95% of the observations were found (namely, 5% of total 
data used showed results above 16, 17, and 66g CO2eq/MJ).
Verżjoni Elettronika
B 4455
(2) feedstocks, the production of which has led to direct land-
use change, namely, a change from one of the following IPCC land
cover categories: forest land, grassland, wetlands, settlements, or other
land, to cropland or perennial cropland (Note 2). In such a case a direct
land-use change emission value (el) should have been calculated in
accordance with item 7 of Part C of the First Schedule.
Notes to this Schedule
(Note 1) The mean values reported here represent a weighted
average of the individually modelled feedstock values. The magnitude
of the values in the Annex is sensitive to the range of assumptions
(such as treatment of co-products, yield developments, carbon stocks
and displacement of other commodities) used in the economic models
developed for their estimation. Although it is therefore not possible to
fully characterise the uncertainty range associated with such estimates,
a sensitivity analysis conducted on the results based on a random
variation of key parameters, a so-called Monte Carlo analysis, was
conducted.
(Note 2)  Perennial crops are defined as multi-annual crops, the
stem of which is usually not annually harvested such as short rotation
coppice and oil palm.
Verżjoni Elettronika
B 4456
FOURTH SCHEDULE  
Consequential amendments to other legislation
LEGISLATION PROVISION PHRASE THAT IS 
TO BE AMENDEDAMENDMENT
Lifecycle 
Greenhouse 
Emissions from 
Fuels 
Regulations – 
S.L. 423.48regulation 2 – 
definition of 
"low indirect 
land-use 
change-risk 
biofuels""set out in regulation 3 
of the Biofuels 
(Sustainability 
Criteria) Regulations;""set out in regulation 
3 of the Biofuels, 
Bioliquids and 
Biomass Fuels 
(Sustainability 
Criteria) 
Regulations;"
regulation 
3(1)"set out in regulation 3 
of the Biofuels 
(Sustainability 
Criteria) Regulations.""set out in regulation 
3 of the Biofuels, 
Bioliquids and 
Biomass Fuels 
(Sustainability 
Criteria) 
Regulations ."
regulation 
3(4)"Life cycle greenhouse 
gas emissions from 
biofuels shall be 
calculated in 
accordance with the 
provisions of the 
Biofuels 
(Sustainability 
Criteria) Regulations.""Life cycle 
greenhouse gas 
emissions from 
biofuels shall be 
calculated in 
accordance with the 
provisions of the 
Biofuels, Bioliquids 
and Biomass Fuels 
(Sustainability 
Criteria) 
Regulations."
Regulator for 
Energy and 
Water Services 
Act- Cap. 545FIRST 
SCHEDULE"Biofuels 
(Sustainability 
Criteria) Regulations 
(S.L. 545.28)""Biofuels, Bioliquids 
and Biomass Fuels 
(Sustainability 
Criteria) Regulations, 
(S.L. 545.28)"
Verżjoni Elettronika
B 4457
Biofuels and 
Bioliquids 
Market 
Regulations – 
S.L. 545.15regulation 24 "verified to be 
compliant to the 
sustainability criteria 
set out in regulation 4 
of the Biofuels 
(Sustainability 
Criteria) Regulations.""verified to be 
compliant with the 
sustainability criteria 
as set out in the 
Biofuels, Bioliquids 
and Biomass Fuels 
(Sustainability 
Criteria) 
Regulations."
Petroleum for 
the Inland 
(Wholesale) 
Fuel Market, 
Bottling of LPG 
and Primary 
Storage 
Facilities 
Regulations – 
S.L. 545.17regulation 
33(5)"the sustainability 
criteria set out in 
regulation 3 of the 
Biofuels 
(Sustainability 
Criteria) Regulations""the sustainability 
criteria set out in 
regulation 3 of the 
Biofuels, Bioliquids 
and Biomass Fuels 
(Sustainability 
Criteria) 
Regulations"
_________________________________________________________________________________________________________________________
Ippubblikat mid-Dipartiment tal-Informazzjoni (doi.gov.mt) — Valletta — Published by the Department of Information (doi.gov.mt) — Valletta
Mitbugħ fl-Istamperija tal-Gvern fuq karta riċiklata — Printed at the Government Printing Press on recycled paper
Prezz/Price
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_________________________________________________________________________________________________________________________
Ippubblikat mid-Dipartiment tal-Informazzjoni (doi.gov.mt) — Valletta — Published by the Department of Information (doi.gov.mt) — Valletta
Mitbugħ fl-Istamperija tal-Gvern fuq karta riċiklata — Printed at the Government Printing Press on recycled paper
Prezz/Price
€7.65
Verżjoni Elettronika