PART 3Carbon emissions tax
Charge to tax
71“Reported carbon emissions”
1
The amount of “reported carbon emissions” in relation to an installation for a reporting period is the total amount of emissions from the installation, in tonnes of carbon dioxide equivalent, that is stated—
a
in the emissions determination (or, if there is more than one, the latest emissions determination) for the period, or
b
if there is no such determination, in the emissions report for the period.
2
In subsection (1), “emissions determination” means the regulator’s estimate of the total amount of emissions from the installation for the period, determined in accordance with—
a
article 70 of the Monitoring and Reporting Regulation, or
b
regulation 44 of the Emissions Regulations.