59.—(1) Subject to paragraph (3), where an installation's reportable emissions in a scheme year for which the installation is an ultra-small emitter exceed the maximum amount, the operator of the installation is liable to a civil penalty.
(2) The civil penalty is (RE – maximum amount) x CP, where—
RE is the installation's reportable emissions in the scheme year;
CP is the carbon price for the scheme year.
(3) A civil penalty under this article may be imposed only in respect of—
(a)the first scheme year in an allocation period in which the installation's reportable emissions exceed the maximum amount; and
(b)if the following scheme year is in the same allocation period, that scheme year.
(4) In this article, “maximum amount” has the meaning given in paragraph 1 of Schedule 8.
Commencement Information
I1Art. 59 in force at 12.11.2020, see art. 2(1)