11. Emissions reports

Where a registered person has for any part of a year operational control over a business facility that is a reportable facility of the registered person, the registered person must submit to the Agency for the Agency’s approval, an emissions report for that business facility for that year (year R).

The emissions report must set out the GHG emissions (other than excluded GHG emissions) of the business facility for the reporting period for year R.

For the purposes of subsection (2), the reporting period for year R is the whole or the part of year R (as the case may be) for which the business facility is under the operational control of the registered person.

To avoid doubt, where operational control over a business facility is transferred one or more times in a year, there is for that year a reporting period for the business facility as a reportable facility of each registered person having operational control over the business facility in that year.

Where operational control over a business facility is transferred to a person (Y) in any year, Y may, with the approval of the Agency, treat the reporting period for that year for the business facility as a reportable facility of Y, as including the reporting period or reporting periods for that year for the business facility as a reportable facility of one or more persons having operational control over the business facility before Y (each X) in that year.

Where the Agency has approved the treatment mentioned in subsection (2C), subsection (1) applies to Y instead of X in relation to any reporting period treated as the reporting period for the year for the business facility as a reportable facility of Y.

To avoid doubt, the obligation to submit an emissions report in accordance with this Part arises at the end of the reporting period for which the emissions report must be submitted.