Notice of the making of this Statutory Instrument was published in

“Iris Oifigiúil” of 15th October, 2021.

The Government, on the request of the Minister for the Environment, Climate and Communications, in exercise of the powers conferred on it by section 6A(5A) of the Climate Action and Low Carbon Development Act 2015 (No. 46 of 2015) and having had regard to Commission Delegated Regulation (EU) 2020/1044 of 8 May 2020 supplementing Regulation (EU) 2018/1999 of the European Parliament and of the Council with regard to values for global warming potentials and the inventory guidelines and with regard to the Union inventory system and repealing Commission Delegated Regulation (EU) No 666/2014¹ , hereby makes the following Regulations:

1. These Regulations may be cited as the Climate Action and Low Carbon Development Act 2015 (Greenhouse Gas Emissions) Regulations 2021.

2. (1) In these Regulations –

“Act” means the Climate Action and Low Carbon Development Act 2015 (No. 46 of 2015);

“Agency” means the Environmental Protection Agency;

“Commission Delegated Regulation (EU) 2020/1044” means Commission Delegated Regulation (EU) 2020/1044 of 8 May 2020 supplementing Regulation (EU) 2018/1999 of the European Parliament and of the Council with regard to values for global warming potentials and the inventory guidelines and with regard to the Union inventory system and repealing Commission Delegated Regulation (EU) No 666/2014² ;

“CRF” means the common reporting format tables amended from time to time by the Agency, published on the website of Agency and provided by the Agency, annually, to the United Nations under the UN reporting guidelines;

“UN reporting guidelines” means the United Nations Framework Convention on Climate Change reporting guidelines on annual inventories for Parties included in Annex I to the Convention, adopted by Decision 24/CP. 19 of the Conference of the Parties at Warsaw on 22 November 2013.

(2) A reference, in these Regulations, to Commission Delegated Regulation (EU) 2020/1044 means a reference to that Regulation, as amended from time to time.

3. Emissions from the greenhouse gases specified in the CRF shall be taken into account for the purpose of –

(a) the first 2 carbon budgets referred to in section 6A(5) of the Act, and

(b) every carbon budget thereafter.

4. The manner of calculating and accounting for the emissions (including any reductions) referred to in Regulation 3 is specified –

(a) in the UN reporting guidelines,

(b) with regard to the global warming potential, in the Annex to Commission Delegated Regulation (EU) 2020/1044, and

(c) with regard to the sources and sink categories, in the part of the CRF titled ‘Total CO2 equivalent emissions with land use, land use change and forestry’.

GIVEN under the Official Seal of the Government,

12 October, 2021.

MICHEÁL MARTIN,

Taoiseach.

1 OJ No. L230, 17.7.2020, p.1.

2 OJ No. L230, 17.7.2020, p.1.