Section 4: Emissions data – data entry
The guidance provided below relates specifically to the data entry requirements where an activity has more than one product (basis of allocation) specified in the Gazette Notice. Firms should also refer to the general guidance provided in the Guide for completing the boxes in the Emissions tab in the Data Form.
There is a separate Emissions tab in the Data Form for each specified product (basis of allocation). The Emissions tabs are labelled Emissions (Product a), Emissions (Product b) and so on, where ‘product a’ relates to the first product (basis of allocation) specified in the Gazette Notice, ‘product b’ to the second product (basis of allocation) specified, and so on.
In addition, there is a separate co-generation tab in the Data Form for each co-generation plant. The co-generationtabs are labelled Co-generation (Plant 1), Co-generation (Plant 2), and so on.
Boxes 19–53: Fuel combustion emissions (excluding those from co-generation)
In the Emissions (Product a) tab of the Data Form, enter the quantities of fuel used or combusted associated with the first product (basis of allocation) specified in the Gazette Notice for each specified financial year in Boxes 19 to 53. As noted in the Guide, only fuel used directly or combusted should be entered into the Emissions tab of the Data Form. Fuel used to produce heat/steam and electricity from a co-generation plant should be entered into the Co-generation tabs of the Data Form (see below).
Where an activity has more than one product (basis of allocation) specified in the Gazette Notice, firms are required to apportion fuel combustion emissions between each product (basis of allocation). Where this cannot be clearly measured on the basis of fuel use or heat requirement of the processes that result in the individual products, firms should apply reasonable estimates and transparent assumptions. The approach used should be clearly disclosed in the Bases of Preparation (in Section 4.1, under Boxes 19 to 53 as appropriate).
The sum of emissions apportioned to each product (basis of allocation) of an activity with multiple products must not exceed the total emissions for the activity.
Boxes 54–55: Electricity emissions
Enter into Box 54 the electricity bought in and used as part of the activity by the relevant product.
Box 55 will be automatically entered once the relevant Co-generation tabs in the Data Form have been completed (see below).
Co-generation emissions
There is a separate tab for each co-generation plant, labelled Co-generation (Plant 1), Co-generation (Plant 2), and so on. Data for co-generation ‘plant 1’ should be entered into the Co-generation (Plant 1) tab, data for ‘plant 2’ should be entered into the Co-generation (Plant 2) tab, and so on. The name and location of each co-generation plant should be entered into the relevant cell at the top of each Co-generation tab. These tabs only need to be completed by firms using co-generation plant(s).
Enter into Boxes 19 to 53 of each Co-generation tab the amount of fuel used to produce heat/steam and electricity by the co-generation plant.
Enter into Box 55 of each Co-generation tab the electricity generated by the co-generation plant that is used as part of the activity. There is a separate row for each product (basis of allocation). Where this cannot be clearly measured on the basis of electricity consumption of the processes that result in the individual products, firms should apply reasonable estimates and transparent assumptions. The approach used to apportion electricity generated between each product (basis of allocation) should be clearly disclosed in the Bases of Preparation (in Section 4.2.1, under the first question). The amount of electricity generated by co-generation plant(s) that is used by each product (basis of allocation) is automatically calculated and entered into the relevant row of the Emissions tabs for each product (basis of allocation).
Enter into Box 56 of each Co-generation tab the electricity generated by the co-generation plant that is not used as part of the activity.
Enter into Box 57 of each Co-generation tab the steam output from the co-generation plant that is used by each product (basis of allocation). There is a separate row for each product (basis of allocation). Where this cannot be clearly measured on the basis of heat requirement of the processes that result in the individual products, firms should apply reasonable estimates and transparent assumptions. The approach used to apportion steam output between each product (basis of allocation) should be clearly disclosed in the Bases of Preparation (in Section 4.3, in the first box under the sub-title Boxes 57–58 in the Emissions tab).
Enter into Box 58 of each Co-generation tab the steam output from the co-generation plant that is not used as part of the activity.
The Co-generation tabs calculate the steam emissions from the co-generation plant for each product (basis of allocation). This will be automatically entered into the relevant row of the Emissions tabs for each product (basis of allocation).
