Climate Change Citation, commencement and interpretation 1 1 These Regulations may be cited as the Carbon Accounting Scheme (Scotland) Amendment Regulations 2016 and come into force on 1st April 2016. 2 In these Regulations, a reference to an EU instrument is a reference to that instrument as amended from time to time. Amendment of the Carbon Accounting Scheme (Scotland) Regulations 2010 2 1 The Carbon Accounting Scheme (Scotland) Regulations 2010 are amended in accordance with paragraphs (2) to (5). 2 In regulation 2 (interpretation), after the definition of “2009 Regulations” insert— “Annex I” means Annex I of Directive 2003/87/EC of the European Parliament and of the Council establishing a scheme for greenhouse gas emission allowance trading within the Community and amending Council Directive 96/61/EC ; . 3 In regulation 8A(6) (credits and debits in respect of 2013), omit the definition of “Annex I”. 4 After regulation 8A (credits and debits in respect of 2013) insert— 8B 1 The Scottish Ministers shall in respect of 2014 calculate whether any carbon unit is to be credited to or debited from the net Scottish emissions account as a result of the operation of the EU ETS. 2 The calculation under this regulation must be performed by 30th June 2016. 3 The Scottish Ministers, when carrying out the calculation mentioned in paragraph (1), must determine— a for aviation activities, whether the amount of emissions in respect of Scotland from aviation activities in the relevant period for 2014 is more or less than the aviation cap; and b for other activities, whether the amount of carbon units surrendered in respect of Scotland as a result of the operation of the EU ETS in the relevant period for 2014 is more or less than the fixed installation cap. 4 Where the amount of emissions in respect of Scotland from aviation activities in the relevant period for 2014 is— a more than the aviation cap, an amount of carbon units equal to the excess is to be credited to the net Scottish emissions account for 2014; or b less than the aviation cap, an amount of carbon units equal to the shortfall is to be debited from the net Scottish emissions account for 2014. 5 Where the amount of carbon units surrendered in 2014 in respect of other activities is— a more than the fixed installation cap for 2014, an amount of carbon units equal to the excess is to be credited to the net Scottish emissions account for 2014; or b less than the fixed installation cap for 2014, an amount of carbon units equal to the shortfall is to be debited from the net Scottish emissions account for 2014. 6 In this regulation— “aviation activities” means aviation activities listed in Annex I; “aviation cap” means the sum of the domestic aviation cap plus the international aviation cap; “domestic aviation cap” means 443,255; “fixed installation cap” means 12,356,118; “international aviation cap” means 921,758; “other activities” means activities listed in Annex I other than aviation activities; and “relevant period” means for 2014, the 16 months preceding 1st May 2015. . 5 In regulation 9 (register of transactions), after paragraph (4) insert— 5 In relation to carbon units to be credited or debited under regulation 8B, the register must contain details of the— a date on which the calculation under regulation 8B(1) was performed; b date of surrender; c figures used in that calculation; and d amount of units credited to or debited from the net Scottish emissions account. . AILEEN McLEOD Authorised to sign by the Scottish Ministers St Andrew’s House, Edinburgh 26th January 2016