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.