The Carbon Accounting (Determination of Excess UK Assigned Amount Units) Regulations 2023

Summary

A framework is introduced to enable the monitoring and review of carbon emission targets, in accordance with Part 1 of the Climate Change Act 2008. 

From 31st March 2024, the Secretary of State must review the maximum allowable carbon emission targets*.

*The maximum allowable carbon emission targets is the maximum carbon emissions that may be released in order to achieve the UK’s commitment under the Kyoto Protocol.

This review must identify whether the maximum allowable carbon emissions is greater than:

• the carbon budget* for the 2013 to 2017 carbon budget period; and
• the carbon budget for the second commitment period**.

*Carbon budget is any carbon budget made under The Carbon Budgets Order 2009.

**The second commitment period is the second emissions reduction period under the Kyoto Protocol which ran from 2013 to 2020.

The review must consider the net emissions reported:

• in the final statement for the 2013 to 2017 carbon budget period;
• in the 2022 annual statement for the second commitment period; and
• in the final accounting report for the second commitment period.

The Secretary of State must, where the maximum allowable carbon emissions is greater than the carbon or second commitment budgets, calculate the excess emissions using UK assigned units*.

*UK assigned units are units assigned to the United Kingdom under the Kyoto Protocol for the purpose of determining compliance.

N.B. Excess UK assigned emissions must not be used to offset greenhouse gas emissions.

Duties