S.L. 545.37 · Biofuels, Bioliquids And Biomass Fuels (S.L. 545.37)

S.L. 545.37 Art. 18emissions to that take place any allocation the fraction of fuel product into account to wastes and to have an cobs and nut that is not greenhouse gas of whether final product. combination of electricity to referred to in 19. fossil fuel For calculation MJ. For of heating fossil fuel Notes to (Note

In KraftAmtlicher Text

For the purposes of the calculation referred to in item 17, the be divided shall be e + e + e + those fractions of e , e , e , and e ec l sca p td ccs ccr up to and including the process step at which a co-product is produced. If to co-products has taken place at an earlier process step in the life-cycle, those emissions assigned in the last such process step to the intermediate shall be used for those purposes instead of the total of those emissions.

In the case of biofuels and bioliquids, all co-products shall be taken for the purposes of that calculation. No emissions shall be allocated residues. Co-products that have a negative energy content shall be considered energy content of zero for the purposes of the calculation.

Wastes and residues, including tree tops and branches, straw, husks, shells, and residues from processing, including crude glycerine (glycerine refined) and bagasse, shall be considered to have zero life-cycle emissions up to the process of collection of those materials irrespectively they are processed to interim products before being transformed into the

In the case of fuels produced in refineries, other than the processing plants with boilers or cogeneration units providing heat and/or the processing plant, the unit of analysis for the purposes of the calculation item 17 shall be the refinery. (SUSTAINABILITY CRITERIA)

For biofuels, for the purposes of the calculation referred to in item 3, the comparator E shall be 94g CO eq/MJ. F(t) 2

bioliquids used for the production of electricity, for the purposes of the referred to in item 3, the fossil fuel comparator EC shall be 183g CO eq/ F(e) 2

bioliquids used for the production of useful heat, as well as for the production and/or cooling, for the purposes of the calculation referred to in item 3, the comparator EC shall be 80g CO eq/MJ. F(h&c) 2

Part C of this Schedule

Heat or waste heat is used to generate cooling (chilled air or water) absorption chillers. Therefore, it is appropriate to calculate only the emissions the heat produced per MJ of heat, irrespectively if the end-use of the heat is or cooling via absorption chillers.

The formula for calculating greenhouse gas emissions from the cultivation of raw materials e describes cases where feedstock is ec biofuels in one step. For more complex supply chains, adjustments are calculating greenhouse gas emissions from the extraction or cultivation of e for intermediate products. ec

Measurements of soil carbon can constitute such evidence, e.g. by a first in advance of the cultivation and subsequent ones at regular intervals apart. In such a case, before the second measurement is available, increase would be estimated on the basis of representative experiments or soil the second measurement onwards, the measurements would constitute the determining the existence of an increase in soil carbon and its magnitude.

The quotient obtained by dividing the molecular weight of CO (44.010 2 molecular weight of carbon (12.011 g/mol) is equal to 3.664.

Commission Decision 2010/335/EU of 10 June 2010 on guidelines for of land carbon stocks for the purpose of Annex V to Directive 2009/28/ 17.6.2010, p.19).

Regulation (EU) 2018/841 of the European Parliament and of the May 2018 on the inclusion of greenhouse gas emissions and removals land use change and forestry in the 2030 climate and energy framework, Regulation (EU) No 525/2013 and Decision No 529/2013/EU (OJL 156,

Directive 2009/31/EC of the European Parliament and of the Council of on the geological storage of carbon dioxide and amending Council 85/337/EEC, European Parliament and Council Directives 2000/60/EC, 2001/ 2004/35/EC, 2006/12/EC, 2008/1/EC and Regulation (EC) No 1013/2006 (OJL 140, 5.6.2009, p.114).

Part D DISAGGREGATED DEFAULT VALUES FOR BIOFUELS AND BIOLIQUIDS

Disaggregated default values for cultivation: "e " as defined in ec Schedule, including soil N O emissions 2

Greenhouse gas emissions Greenhouse Biofuel and bioliquid – typical value – default production pathway (g CO eq/MJ) (g CO 2 sugar beet ethanol 9.6 corn (maize) ethanol 25.5 25.5 other cereals excluding corn 27.0 27.0 (maize) ethanol sugar cane ethanol 17.1 17.1 the part from renewable Equal to that of the ethanol production pathway sources of ETBE the part from renewable Equal to that of the ethanol production pathway sources of TAEE rape seed biodiesel 32.0 32.0 sunflower biodiesel 26.1 26.1 soybean biodiesel 21.2 21.2 palm oil biodiesel 26.0 26.0 waste cooking oil biodiesel 0 animal fats from rendering 0 *1 biodiesel ( ) hydrotreated vegetable oil 33.4 33.4 from rape seed hydrotreated vegetable oil 26.9 26.9 from sunflower hydrotreated vegetable oil 22.1 22.1 from soybean hydrotreated vegetable oil 27.3 27.3 from palm oil hydrotreated oil from waste 0 cooking oil hydrotreated oil from animal 0 *1 fats from rendering ( ) pure vegetable oil from rape 33.4 33.4 seed pure vegetable oil from 27.2 27.2 sunflower (SUSTAINABILITY CRITERIA)

oil from 22.2 22.2

oil from palm 27.1 27.1

waste cooking 0 0

only to biofuels produced from animal by-products classified as category 1 in accordance with Regulation (EC) No 1069/2009, for which emissions hygenisation as part of the rendering are not considered.

Disaggregated default values for cultivation: "e " – for soil N O emissions only ec 2 already included in the disaggregated values for cultivation emissions in the

Greenhouse gas emissions Greenhouse gas emissions and bioliquid – typical value – default value production pathway (g CO eq/MJ) (g CO eq/MJ) 2 2 ethanol 4.9 4.9 ethanol 13.7 13.7 excluding corn 14.1 14.1

ethanol 2.1 2.1 renewable sources Equal to that of the ethanol production pathway used renewable sources Equal to that of the ethanol production pathway used biodiesel 17.6 17.6 biodiesel 12.2 12.2 biodiesel 13.4 13.4 biodiesel 16.5 16.5 oil biodiesel 0 0 from rendering 0 0

vegetable oil from 18.0 18.0

vegetable oil from 12.5 12.5

vegetable oil from 13.7 13.7

vegetable oil from 16.9 16.9

oil from waste 0 0

hydrotreated oil from animal 0 *1 fats from rendering ( ) pure vegetable oil from rape 17.6 seed pure vegetable oil from 12.2 sunflower pure vegetable oil from soybean 13.4 pure vegetable oil from palm oil 16.5 pure oil from waste cooking oil 0 *1 ( ) Note: applies only to biofuels produced from animal by-products classified category 1 and 2 material in accordance with Regulation (EC) No 1069/2009, emissions related to hygenisation as part of the rendering are not considered.

Disaggregated default values for processing: "e " as defined in p Schedule

Greenhouse gas Greenhouse emissions – emissions Biofuel and bioliquid production pathway typical value (g CO eq/MJ) (g CO 2 sugar beet ethanol (no biogas from slop, 18.8 natural gas as process fuel in conventional boiler) sugar beet ethanol (with biogas from 9.7 slop, natural gas as process fuel in conventional boiler) sugar beet ethanol (no biogas from slop, 13.2 natural gas as process fuel in CHP plant (*1)) sugar beet ethanol (with biogas from 7.6 slop, natural gas as process fuel in CHP *1 plant ( )) sugar beet ethanol (no biogas from slop, 27.4 lignite as process fuel in CHP plant (*1)) sugar beet ethanol (with biogas from 15.7 slop, lignite as process fuel in CHP plant (*1)) corn (maize) ethanol (natural gas as 20.8 process fuel in conventional boiler) corn (maize) ethanol, (natural gas as 14.8 process fuel in CHP plant (*1)) corn (maize) ethanol (lignite as process 28.6 *1 fuel in CHP plant ( )) (SUSTAINABILITY CRITERIA)

ethanol (forest residues as 1.8 2.6 *1 CHP plant ( )) excluding maize ethanol 21.0 29.3 process fuel in boiler) excluding maize ethanol 15.1 21.1 process fuel in CHP

excluding maize ethanol 30.3 42.5 *1 process fuel in CHP plant ( )) excluding maize ethanol 1.5 2.2 as process fuel in CHP

ethanol 1.3 1.8 renewable sources of ETBE Equal to that of the ethanol production pathway used renewable sources of TAEE Equal to that of the ethanol production pathway used biodiesel 11.7 16.3 biodiesel 11.8 16.5 biodiesel 12.1 16.9 biodiesel (open effluent pond) 30.4 42.6 biodiesel (process with methane 13.2 18.5 mill) oil biodiesel 9.3 13.0 *2 13.6 19.1 from rendering biodiesel ( ) vegetable oil from rape seed 10.7 15.0 vegetable oil from 10.5 14.7

vegetable oil from soybean 10.9 15.2 vegetable oil from palm oil 27.8 38.9 pond) vegetable oil from palm oil 9.7 13.6 methane capture at oil mill) oil from waste cooking oil 10.2 14.3 oil from animal fats from 14.5 20.3

oil from rape seed 3.7 5.2 oil from sunflower 3.8 5.4 oil from soybean 4.2 5.9 pure vegetable oil from palm oil (open 22.6 effluent pond) pure vegetable oil from palm oil (process 4.7 with methane capture at oil mill) pure oil from waste cooking oil 0.6 (*1) Default values for processes using CHP are valid only if all the process supplied by CHP. *2 ( ) Note: applies only to biofuels produced from animal by-products classified category 1 and 2 material in accordance with Regulation (EC) No 1069/2009, emissions related to hygenisation as part of the rendering are not considered.

Disaggregated default values for oil extraction only (these are already the disaggregated values for processing emissions in the "e " table) p

Greenhouse gas Greenhouse Biofuel and bioliquid production emissions – emissions typical value pathway (g CO eq/MJ) (g CO 2 rape seed biodiesel 3.0 sunflower biodiesel 2.9 soybean biodiesel 3.2 palm oil biodiesel (open effluent pond) 20.9 palm oil biodiesel (process with 3.7 methane capture at oil mill) waste cooking oil biodiesel 0 animal fats from rendering 4.3 *1 biodiesel ( ) hydrotreated vegetable oil from rape 3.1 seed hydrotreated vegetable oil from 3.0 sunflower hydrotreated vegetable oil from 3.3 soybean hydrotreated vegetable oil from palm 21.9 oil (open effluent pond) hydrotreated vegetable oil from palm 3.8 oil (process with methane capture at oil mill) hydrotreated oil from waste cooking oil 0 hydrotreated oil from animal fats from 4.3 *1 rendering ( ) pure vegetable oil from rape seed 3.1 pure vegetable oil from sunflower 3.0 (SUSTAINABILITY CRITERIA)

oil from soybean 3.4 4.7 oil from palm oil (open 21.8 30.5

oil from palm oil 3.8 5.3 methane capture at oil waste cooking oil 0 0

applies only to biofuels produced from animal by-products classified as 2 material in accordance with Regulation (EC) No 1069/2009, for which related to hygenisation as part of the rendering are not considered.

Disaggregated default values for transport and distribution: "e " as defined in Part td Schedule

Greenhouse gas Greenhouse gas emissions – emissions – default bioliquid production typical value value pathway (g CO eq/MJ) (g CO eq/MJ) 2 2 ethanol (no biogas from slop, 2.3 2.3 process fuel in boiler) ethanol (with biogas from slop, 2.3 2.3 process fuel in boiler) ethanol (no biogas from slop, 2.3 2.3 process fuel in CHP

ethanol (with biogas from slop, 2.3 2.3 process fuel in CHP

ethanol (no biogas from slop, 2.3 2.3 *1 process fuel in CHP plant ( )) ethanol (with biogas from slop, 2.3 2.3 *1 process fuel in CHP plant ( )) ethanol (natural gas as 2.2 2.2 CHP plant (*1)) ethanol (natural gas as 2.2 2.2 conventional boiler) ethanol (lignite as process 2.2 2.2 plant (*1)) ethanol (forest residues as 2.2 2.2 *1 CHP plant ( )) other cereals excluding maize ethanol 2.2 (natural gas as process fuel in conventional boiler) other cereals excluding maize ethanol 2.2 (natural gas as process fuel in CHP *1 plant ( )) other cereals excluding maize ethanol 2.2 *1 (lignite as process fuel in CHP plant ( )) other cereals excluding maize ethanol 2.2 (forest residues as process fuel in CHP *1 plant ( )) sugar cane ethanol 9.7 the part from renewable sources of ETBE Equal to that of the ethanol production used the part from renewable sources of TAEE Equal to that of the ethanol production used rape seed biodiesel 1.8 sunflower biodiesel 2.1 soybean biodiesel 8.9 palm oil biodiesel (open effluent pond) 6.9 palm oil biodiesel (process with methane 6.9 capture at oil mill) waste cooking oil biodiesel 1.9 animal fats from rendering biodiesel (*1) 1.6 hydrotreated vegetable oil from rape seed 1.7 hydrotreated vegetable oil from 2.0 sunflower hydrotreated vegetable oil from soybean 9.2 hydrotreated vegetable oil from palm oil 7.0 (open effluent pond) hydrotreated vegetable oil from palm oil 7.0 (process with methane capture at oil mill) hydrotreated oil from waste cooking oil 1.7 hydrotreated oil from animal fats from 1.5 rendering (*2) pure vegetable oil from rape seed 1.4 pure vegetable oil from sunflower 1.7 pure vegetable oil from soybean 8.8 pure vegetable oil from palm oil (open 6.7 effluent pond) pure vegetable oil from palm oil (process 6.7 with methane capture at oil mill) (SUSTAINABILITY CRITERIA)

waste cooking oil 1.4 1.4

values for processes using CHP are valid only if all the process heat is CHP.

Disaggregated default values for transport and distribution of final fuel only. already included in the table of "transport and distribution emissions e " as td C of this Schedule, but the following values are useful if an economic to declare actual transport emissions for crops or oil transport only).

Greenhouse gas Greenhouse gas emissions – emissions – default bioliquid production pathway typical value value (g CO eq/MJ) (g CO eq/MJ) 2 2 ethanol (no biogas from slop, 1.6 1.6 process fuel in boiler) ethanol (with biogas from slop, 1.6 1.6 process fuel in boiler) ethanol (no biogas from slop, 1.6 1.6 process fuel in CHP

ethanol (with biogas from slop, 1.6 1.6 process fuel in CHP

ethanol (no biogas from slop, 1.6 1.6 *1 process fuel in CHP plant ( )) ethanol (with biogas from slop, 1.6 1.6 *1 process fuel in CHP plant ( )) ethanol (natural gas as 1.6 1.6 conventional boiler) ethanol (natural gas as 1.6 1.6 *1 CHP plant ( )) ethanol (lignite as process 1.6 1.6 *1 plant ( )) ethanol (forest residues as 1.6 1.6 CHP plant (*1)) other cereals excluding maize ethanol 1.6 (natural gas as process fuel in conventional boiler) other cereals excluding maize ethanol 1.6 (natural gas as process fuel in CHP *1 plant ( )) other cereals excluding maize ethanol 1.6 *1 (lignite as process fuel in CHP plant ( )) other cereals excluding maize ethanol 1.6 (forest residues as process fuel in CHP *1 plant ( )) sugar cane ethanol 6.0 the part of ethyl-tertio-butyl-ether Will be considered to be equal

(ETBE) from renewable ethanol ethanol production pathway used the part of tertiary-amyl-ethyl-ether Will be considered to be equal

(TAEE) from renewable ethanol ethanol production pathway used rape seed biodiesel 1.3 sunflower biodiesel 1.3 soybean biodiesel 1.3 palm oil biodiesel (open effluent pond) 1.3 palm oil biodiesel (process with methane 1.3 capture at oil mill) waste cooking oil biodiesel 1.3 animal fats from rendering biodiesel (*2) 1.3 hydrotreated vegetable oil from rape seed 1.2 hydrotreated vegetable oil from 1.2 sunflower hydrotreated vegetable oil from soybean 1.2 hydrotreated vegetable oil from palm oil 1.2 (open effluent pond) hydrotreated vegetable oil from palm oil 1.2 (process with methane capture at oil mill) hydrotreated oil from waste cooking oil 1.2 hydrotreated oil from animal fats from 1.2 rendering (*2) pure vegetable oil from rape seed 0.8 pure vegetable oil from sunflower 0.8 pure vegetable oil from soybean 0.8 pure vegetable oil from palm oil (open 0.8 effluent pond) pure vegetable oil from palm oil (process 0.8 with methane capture at oil mill) (SUSTAINABILITY CRITERIA)

waste cooking oil 0.8 0.8

values for processes using CHP are valid only if all the process heat is CHP.

cultivation, processing, transport and distribution

Greenhouse gas Greenhouse gas emissions – emissions – default bioliquid production pathway typical value value (g CO eq/MJ) (g CO eq/MJ) 2 2 ethanol (no biogas from slop, 30.7 38.2 process fuel in boiler) ethanol (with biogas from slop, 21.6 25.5 process fuel in boiler) ethanol (no biogas from slop, 25.1 30.4 process fuel in CHP

ethanol (with biogas from slop, 19.5 22.5 process fuel in CHP

ethanol (no biogas from slop, 39.3 50.2 *1 process fuel in CHP plant ( )) ethanol (with biogas from slop, 27.6 33.9 *1 process fuel in CHP plant ( )) ethanol (natural gas as 48.5 56.8 conventional boiler) ethanol, (natural gas as 42.5 48.5 *1 CHP plant ( )) ethanol (lignite as process 56.3 67.8 *1 plant ( )) ethanol (forest residues as 29.5 30.3 CHP plant (*1)) excluding maize ethanol 50.2 58.5 process fuel in boiler) other cereals excluding maize ethanol 44.3 (natural gas as process fuel in CHP plant (*1)) other cereals excluding maize ethanol 59.5 *1 (lignite as process fuel in CHP plant ( )) other cereals excluding maize ethanol 30.7 (forest residues as process fuel in CHP plant (*1) sugar cane ethanol 28.1 the part from renewable sources of ETBE Equal to that of the ethanol production used the part from renewable sources of TAEE Equal to that of the ethanol production used rape seed biodiesel 45.5 sunflower biodiesel 40.0 soybean biodiesel 42.2 palm oil biodiesel (open effluent pond) 63.3 palm oil biodiesel (process with methane 46.1 capture at oil mill) waste cooking oil biodiesel 11.2 *1 15.2 animals fats from rendering biodiesel ( ) hydrotreated vegetable oil from rape seed 45.8 hydrotreated vegetable oil from 39.4 sunflower hydrotreated vegetable oil from soybean 42.2 hydrotreated vegetable oil from palm oil 62.1 (open effluent pond) hydrotreated vegetable oil from palm oil 44.0 (process with methane capture at oil mill) hydrotreated oil from waste cooking oil 11.9 hydrotreated oil from animal fats from 16.0 *2 rendering ( ) pure vegetable oil from rape seed 38.5 pure vegetable oil from sunflower 32.7 pure vegetable oil from soybean 35.2 pure vegetable oil from palm oil (open 56.4 effluent pond) pure vegetable oil from palm oil (process 38.5 with methane capture at oil mill) pure oil from waste cooking oil 2.0 (SUSTAINABILITY CRITERIA)

values for processes using CHP are valid only if all the process heat is CHP.

Part E DISAGGREGATED DEFAULT VALUES FOR FUTURE BIOFUELS BIOLIQUIDS THAT WERE NOT ON THE MARKET OR WERE ONLY ON THE MARKET IN NEGLIGIBLE QUANTITIES IN 2016

Disaggregated default values for cultivation: "e " as defined in Part C of this ec including N O emissions (including chipping of waste or farmed wood) 2

Greenhouse gas Greenhouse gas emissions – emissions – default bioliquid production typical value value pathway (g CO eq/MJ) (g CO eq/MJ) 2 2 ethanol 1.8 1.8 Fischer-Tropsch diesel in 3.3 3.3 plant Fischer-Tropsch diesel in 8.2 8.2 plant Fischer-Tropsch petrol in 3.3 3.3 plant Fischer-Tropsch petrol in 8.2 8.2 plant dimethylether (DME) in 3.1 3.1 plant dimethylether (DME) in 7.6 7.6 plant methanol in free-standing 3.1 3.1

methanol in free-standing 7.6 7.6

Fischer-Tropsch diesel from black- 2.5 2.5 gasification integrated with pulp

Fischer-Tropsch petrol from black- 2.5 2.5 gasification integrated with pulp

(DME) from black-liquor 2.5 2.5 integrated with pulp mill Methanol from black-liquor 2.5 gasification integrated with pulp mill the part from renewable sources of Equal to that of the methanol MTBE pathway used

Disaggregated default values for soil N O emissions (included in 2 default values for cultivation emissions in the "e " table) ec

Greenhouse gas Greenhouse emissions – emissions Biofuel and bioliquid production pathway typical value (g CO eq/MJ) (g CO 2 wheat straw ethanol 0 waste wood Fischer-Tropsch diesel in 0 free-standing plant farmed wood Fischer-Tropsch diesel 4.4 in free-standing plant waste wood Fischer-Tropsch petrol in 0 free-standing plant farmed wood Fischer-Tropsch petrol 4.4 in free-standing plant waste wood dimethylether (DME) in 0 free-standing plant farmed wood dimethylether (DME) in 4.1 free-standing plant waste wood methanol in free-standing 0 plant farmed wood methanol in free- 4.1 standing plant Fischer-Tropsch diesel from black- 0 liquor gasification integrated with pulp mill Fischer-Tropsch petrol from black- 0 liquor gasification integrated with pulp mill dimethylether (DME) from black- 0 liquor gasification integrated with pulp mill Methanol from black-liquor 0 gasification integrated with pulp mill the part from renewable sources of Equal to that of the methanol MTBE pathway used (SUSTAINABILITY CRITERIA)

Disaggregated default values for processing: "e " as defined in Part C of this p

Greenhouse gas Greenhouse gas bioliquid production emissions – emissions – default typical value value pathway (g CO eq/MJ) (g CO eq/MJ) 2 2 ethanol 4.8 6.8 Fischer-Tropsch diesel in 0.1 0.1 plant Fischer-Tropsch diesel in 0.1 0.1 plant Fischer-Tropsch petrol in 0.1 0.1 plant Fischer-Tropsch petrol in 0.1 0.1 plant dimethylether (DME) in 0 0 plant dimethylether (DME) in 0 0 plant methanol in free-standing 0 0

methanol in free-standing 0 0

Fischer-Tropsch diesel from black- 0 0 gasification integrated with pulp

Fischer-Tropsch petrol from black- 0 0 gasification integrated with pulp

(DME) from black-liquor 0 0 integrated with pulp mill black-liquor gasification 0 0 pulp mill renewable sources of Equal to that of the methanol production pathway used Disaggregated default values for transport and distribution: "e " as td C of this Schedule

Greenhouse gas Greenhouse emissions – emissions Biofuel and bioliquid production pathway typical value (g CO eq/MJ) (g CO 2 wheat straw ethanol 7.1 waste wood Fischer-Tropsch diesel in 12.2 free-standing plant farmed wood Fischer-Tropsch diesel 8.4 in free-standing plant waste wood Fischer-Tropsch petrol in 12.2 free-standing plant farmed wood Fischer-Tropsch petrol 8.4 in free-standing plant waste wood dimethylether (DME) in 12.1 free-standing plant farmed wood dimethylether (DME) in 8.6 free-standing plant waste wood methanol in free-standing 12.1 plant farmed wood methanol in free- 8.6 standing plant Fischer-Tropsch diesel from black- 7.7 liquor gasification integrated with pulp mill Fischer-Tropsch petrol from black- 7.9 liquor gasification integrated with pulp mill dimethylether (DME) from black- 7.7 liquor gasification integrated with pulp mill methanol from black-liquor 7.9 gasification integrated with pulp mill the part from renewable sources of Equal to that of the methanol production MTBE used (SUSTAINABILITY CRITERIA)

Greenhouse gas Greenhouse gas emissions – emissions – default bioliquid production typical value value pathway (g CO eq/MJ) (g CO eq/MJ) 2 2 ethanol 1.6 1.6 Fischer-Tropsch diesel in 1.2 1.2 plant Fischer-Tropsch diesel in 1.2 1.2 plant Fischer-Tropsch petrol in 1.2 1.2 plant Fischer-Tropsch petrol in 1.2 1.2 plant dimethylether (DME) in 2.0 2.0 plant dimethylether (DME) in 2.0 2.0 plant methanol in free-standing 2.0 2.0

methanol in free-standing 2.0 2.0

Fischer-Tropsch diesel from black- 2.0 2.0 gasification integrated with pulp

Fischer-Tropsch petrol from black- 2.0 2.0 gasification integrated with pulp

(DME) from black-liquor 2.0 2.0 integrated with pulp mill black-liquor gasification 2.0 2.0 pulp mill renewable sources of Equal to that of the methanol production pathway used Total for cultivation, processing, transport and distribution

Greenhouse gas Greenhouse emissions – emissions Biofuel and bioliquid production typical value pathway (g CO eq/MJ) (g CO 2 wheat straw ethanol 13.7 waste wood Fischer-Tropsch diesel in 15.6 free-standing plant farmed wood Fischer-Tropsch diesel in 16.7 free-standing plant waste wood Fischer-Tropsch petrol in 15.6 free-standing plant farmed wood Fischer-Tropsch petrol in 16.7 free-standing plant waste wood dimethylether (DME) in 15.2 free-standing plant farmed wood dimethylether (DME) in 16.2 free-standing plant waste wood methanol in free-standing 15.2 plant farmed wood methanol in free-standing 16.2 plant Fischer-Tropsch diesel from black- 10.2 liquor gasification integrated with pulp mill Fischer-Tropsch petrol from black- 10.4 liquor gasification integrated with pulp mill dimethylether (DME) from black-liquor 10.2 gasification integrated with pulp mill methanol from black-liquor gasification 10.4 integrated with pulp mill the part from renewable sources of Equal to that of the methanol MTBE pathway used

SECOND SCHEDULE (SUSTAINABILITY CRITERIA)

(Regulations 2, 3 and 5)

calculating the greenhouse gas impact of biomass fuels and their fossil comparators

AND DEFAULT VALUES OF GREENHOUSE GAS EMISSIONS FOR BIOMASS FULELS IF PRODUCED WITH NO NET-CARBON EMISSIONS FROM LAND USE CHANGE

Greenhouse gas Greenhouse gas emissions production Transport emissions savings – savings –typical value distance default value Heat Electricity Heat Electricity forest 1 to 500 km 93% 89% 91% 87% 500 to 2500 km 89% 84% 87% 81% 2500 to 10000 82% 73% 78% 67% km Above 10000 67% 51% 60% 41% km short 2500 to 10000 77% 65% 73% 60% km short 1 to 500 km 89% 83% 87% 81% (Poplar – 500 to 2500 km 85% 78% 84% 76% 2500 to 10000 78% 67% 74% 62% km Above 10000 63% 45% 57% 35% km short 1 to 500 km 91% 87% 90% 85% (Poplar – 500 to 2500 km 88% 82% 86% 79% 2500 to 10000 80% 70% 77% 65% km Above 10000 65% 48% 59% 39% km 1 to 500 km 93% 89% 92% 88% 500 to 2500 km 90% 85% 88% 82% 2500 to 10000 82% 73% 79% 68% km Above 10000 67% 51% 61% 42% km Woodchips from industry 1 to 500 km 94% 92% 93% residues 500 to 2500 km 91% 87% 90% 2500 to 10000 83% 75% 80% km Above 10000 69% 54% 63% km

*1 WOOD PELLETS ( ) Greenhouse gas Greenhouse Transport emissions savings – emissions Biomass fuel production system distance typical value default Heat Electricity Heat Wood briquettes or Case 1 1 to 500 km 58% 37% 49% pellets from forest 500 to 2500 58% 37% 49% residues km 2500 to 55% 34% 47% 10000 km Above 50% 26% 40% 10000 km Case 2a 1 to 500 km 77% 66% 72% 500 to 2500 77% 66% 72% km 2500 to 75% 62% 70% 10000 km Above 69% 54% 63% 10000 km Case 3a 1 to 500 km 92% 88% 90% 500 to 2500 92% 88% 90% km 2500 to 90% 85% 88% 10000 km Above 84% 76% 81% 10000 km Wood briquettes or Case 1 2500 to 52% 28% 43% pellets from short 10000 km rotation coppice Case 2a 2500 to 70% 56% 66% (Eucalyptus) 10000 km Case 3a 2500 to 85% 78% 83% 10000 km (SUSTAINABILITY CRITERIA)

or Case 1 1 to 500 km 54% 32% 46% 20% 500 to 52% 29% 44% 16% 10000 km Fertilised) Above 47% 21% 37% 7% 10000 km Case 2a 1 to 500 km 73% 60% 69% 54% 500 to 71% 57% 67% 50% 10000 km Above 66% 49% 60% 41% 10000 km Case 3a 1 to 500 km 88% 82% 87% 81% 500 to 86% 79% 84% 77% 10000 km Above 80% 71% 78% 67% 10000 km or Case 1 1 to 500 km 56% 35% 48% 23% 500 to 54% 32% 46% 20% 10000 km Above 49% 24% 40% 10% 10000 km Case 2a 1 to 500 km 76% 64% 72% 58% 500 to 74% 61% 69% 54% 10000 km Above 68% 53% 63% 45% 10000 km Case 3a 1 to 500 km 91% 86% 90% 85% 500 to 89% 83% 87% 81% 10000 km Above 83% 75% 81% 71% 10000 km Stemwood Case 1 1 to 500 km 57% 37% 49% 500 to 2500 58% 37% 49% km 2500 to 55% 34% 47% 10000 km Above 50% 26% 40% 10000 km Case 2a 1 to 500 km 77% 66% 73% 500 to 2500 77% 66% 73% km 2500 to 75% 63% 70% 10000 km Above 70% 55% 64% 10000 km Case 3a 1 to 500 km 92% 88% 91% 500 to 2500 92% 88% 91% km 2500 to 90% 85% 88% 10000 km Above 84% 77% 82% 10000 km Wood briquettes or Case 1 1 to 500 km 75% 62% 69% pellets from wood 500 to 2500 75% 62% 70% industry residues km 2500 to 72% 59% 67% 10000 km Above 67% 51% 61% 10000 km Case 2a 1 to 500 km 87% 80% 84% 500 to 2500 87% 80% 84% km 2500 to 85% 77% 82% 10000 km Above 79% 69% 75% 10000 km Case 3a 1 to 500 km 95% 93% 94% 500 to 2500 95% 93% 94% km 2500 to 93% 90% 92% 10000 km Above 88% 82% 85% 10000 km (SUSTAINABILITY CRITERIA)

refers to processes in which a natural gas boiler is used to provide the process heat to the Electricity for the pellet mill is supplied from the grid; to processes in which a woodchips boiler, fed with pre-dried chips, is used to provide Electricity for the pellet mill is supplied from the grid; to processes in which a CHP, fed with pre-dried woodchips, is used to provide heat to the pellet mill.

AGRICULTURE PATHWAYS Greenhousegasemissions Greenhouse gas emissions fuel Transport savings – typical value savings – default value system distance Heat Electricity Heat Electricity Residues 1 to 500 km 95% 92% 93% 90% 3 500 to 2500 km 89% 83% 86% 80% 0.2 t/m 2500 to 10000 km 77% 66% 73% 60%

Above 10000 km 57% 36% 48% 23% Residues 1 to 500 km 95% 92% 93% 90% 3 500 to 2500 km 93% 89% 92% 87% 0.2 t/m 2500 to 10000 km 88% 82% 85% 78%

Above 10000 km 78% 68% 74% 61% 1 to 500 km 88% 82% 85% 78% 500 to 10000 km 86% 79% 83% 74% Above 10000 km 80% 70% 76% 64% briquettes 500 to 10000 km 93% 89% 91% 87 % Above 10000 km 87% 81% 85% 77% Meal Above 10000 km 20% -18% 11% -33% Meal (no Above 10000 km 46% 20% 42% 14% from oil of materials includes agricultural residues with a low bulk density and it comprises as straw bales, oat hulls, rice husks and sugar cane bagasse bales (not exhaustive list).

of agricultural residues with higher bulk density includes materials such as corn cobs, soybean hulls, palm kernel shells (not exhaustive list). BIOGAS FOR ELECTRICITY (*1) Greenhouse gas Greenhouse Biogas production Technological option emissions savings – emissions system typical value default Wetmanure(1) Case 1 Open digestate (2) 146% 3 246% Close digestate ( ) Case 2 Open digestate 136% Close digestate 227% Case 3 Open digestate 142% Close digestate 243% Maize whole Case 1 Open digestate 36% plant (4) Close digestate 59% Case 2 Open digestate 34% Close digestate 55% Case 3 Open digestate 28% Close digestate 52% Biowaste Case 1 Open digestate 47% Close digestate 84% Case 2 Open digestate 43% Close digestate 77% Case 3 Open digestate 38% Close digestate 76% *1 ( ) Case 1 refers to pathways in which electricity and heat required in the process the CHP engine itself. Case 2 refers to pathways in which the electricity required in the process is taken from the process heat is supplied by the CHP engine itself. In some Member States, operators allowed to claim the gross production for subsidies and case 1 is the more likely configuration. Case 3 refers to pathways in which the electricity required in the process is taken from the process heat is supplied by a biogas boiler. This case applies to some installations CHP engine is not on-site and biogas is sold (but not upgraded to biomethane).

(1) The values for biogas production from manure include negative emissions for from raw manure management. The value of e considered is equal to – 45 g CO sca used in anaerobic digestion.

(2) Open storage of digestate accounts for additional emissions of CH and N O. 4 2 those emissions changes with ambient conditions, substrate types and the digestion 3 ( ) Close storage means that the digestate resulting from the digestion process is stored tight tank and that the additional biogas released during storage is considered to be production of additional electricity or biomethane. No greenhouse gas emissions are process.

(4) Maize whole plant means maize harvested as fodder and ensiled for preservation.

BIOGAS FOR ELECTRICITY – MIXTURES OF MANURE AND MAIZE (SUSTAINABILITY CRITERIA)

Greenhouse gas Greenhouse gas production Technological option emissions savings – emissions savings –

typical value default value Case 1 Open digestate 72% 45% Close digestate 120% 114% Case 2 Open digestate 67% 40%

Close digestate 111% 103% Case 3 Open digestate 65% 35% Close digestate 114% 106% Case 1 Open digestate 60% 37% Close digestate 100% 94% Case 2 Open digestate 57% 32%

Close digestate 93% 85% Case 3 Open digestate 53% 27% Close digestate 94% 85% Case 1 Open digestate 53% 32% Close digestate 88% 82% Case 2 Open digestate 50% 28%

Close digestate 82% 73% Case 3 Open digestate 46% 22% Close digestate 81% 72%

*1 FOR TRANSPORT ( ) Biomethane Greenhouse gas Greenhouse Technological production emissions savings – emissions options system typical value default Wet manure Open digestate, no off- 117% gas combustion Open digestate, off- 133% gas combustion Close digestate, no 190% off-gas combustion Close digestate, off- 206% gas combustion Maize whole plant Open digestate, no off- 35% gas combustion Open digestate, off- 51% gas combustion Close digestate, no 52% off-gas combustion Close digestate, off- 68% gas combustion Biowaste Open digestate, no off- 43% gas combustion Open digestate, off- 59% gas combustion Close digestate, no 70% off-gas combustion Close digestate, off- 86% gas combustion *1 ( ) The greenhouse gas emissions savings for biomethane only refer to compressed relative to the fossil fuel comparator for transport of 94 g CO eq/MJ. 2

*1 BIOMETHANE – MIXTURES OF MANURE AND MAIZE ( ) Greenhouse gas Greenhouse Biomethane Technological options emissions savings – emissions production system typical value default (SUSTAINABILITY CRITERIA)

Open digestate, no off- 62% 35% 1 gas combustion ( ) Open digestate, off-gas 78% 57% 2 combustion ( ) Close digestate, no off- 97% 86% gas combustion Close digestate, off-gas 113% 108% combustion Open digestate, no off- 53% 29% gas combustion

Open digestate, off-gas 69% 51% combustion Close digestate, no off- 83% 71% gas combustion Close digestate, off-gas 99% 94% combustion Open digestate, no off- 48% 25% gas combustion Open digestate, off-gas 64% 48% combustion Close digestate, no off- 74% 62% gas combustion Close digestate, off-gas 90% 84% combustion greenhouse gas emissions savings for biomethane only refer to compressed biomethane fossil fuel comparator for transport of 94 g CO eq/MJ. 2

category includes the following categories of technologies for biogas upgrade to Pressure Swing Adsorption (PSA), Pressure Water Scrubbing (PWS), Membranes, Organic Physical Scrubbing (OPS). It includes an emission of 0.03 MJ CH /MJ 4 the emission of methane in the off-gases.

category includes the following categories of technologies for biogas upgrade to Pressure Water Scrubbing (PWS) when water is recycled, Pressure Swing Adsorption Scrubbing, Organic Physical Scrubbing (OPS), Membranes and Cryogenic methane emissions are considered for this category (the methane in the off-gas is any).

METHODOLOGY

Greenhouse gas emissions from the production and use of biomass fuels, calculated as follows:

(a) Greenhouse gas emissions from the production and fuels before conversion into electricity, heating and cooling, shall as:

E = e + e + e + e + e – e – e – e , ec l p td u sca ccs ccr

Where

E = total emissions from the production of the fuel before energy conversion;

e = emissions from the extraction or cultivation of raw materials; ec e = annualised emissions from carbon stock changes caused by land-use l e = emissions from processing; p e = emissions from transport and distribution; td e = emissions from the fuel in use; u e = emission savings from soil carbon accumulation via improved sca management;

e = emission savings from CO capture and geological storage; ccs 2

e = emission savings from CO capture and replacement. ccr 2

Emissions from the manufacture of machinery and equipment shall into account.

(b) In the case of co-digestion of different substrates in for the production of biogas or biomethane, the typical and default greenhouse gas emissions shall be calculated as:

where:

E = greenhouse gas emissions per MJ biogas or biomethane produced digestion of the defined mixture of substrates

S = Share of feedstock n in energy content n (SUSTAINABILITY CRITERIA)

Emission in g CO /MJ for pathway n as provided in Part D of this Schedule 2

energy yield [MJ] per kilogram of wet input of feedstock n (**)

weighting factor of substrate n defined as:

Annual input to digester of substrate n [tonne of fresh matter]

Average annual moisture of substrate n [kg water/kg fresh matter]

Standard moisture for substrate n (***).

For animal manure used as substrate, a bonus of 45g CO eq/MJ manure (– 2 fresh matter) is added for improved agricultural and manure management.

The following values of P shall be used for calculating typical and default n

P(Maize): 4.16 [MJ /kg ] biogas wet maize @ 65% moisture

P(Manure): 0.50 [MJ /kg ] biogas wet manure @ 90% moisture

P(Biowaste) 3.41 [MJ /kg ] biogas wet biowaste @ 76% moisture

The following values of the standard moisture for substrate SM shall be n

SM(Maize): 0.65 [kg water/kg fresh matter]

SM(Manure): 0.90 [kg water/kg fresh matter]

SM(Biowaste): 0.76 [kg water/kg fresh matter]

(c) In the case of co-digestion of n substrates in a biogas plant for the production of electricity or biomethane, actual greenhouse gas emissions of biogas and biomethane are calculated as follows:

where:

E = total emissions from the production of the biogas or biomethane conversion;

S = Share of feedstock n, in fraction of input to the digester; n e = emissions from the extraction or cultivation of feedstock n; ec,n e = emissions from transport of feedstock n to the digester; td,feedstock,n e = annualised emissions from carbon stock changes caused by land-use l,n for feedstock n;

e = emission savings from improved agricultural management sca (*);

e = emissions from processing; p e = emissions from transport and distribution of td,product biomethane;

e = emissions from the fuel in use, that is greenhouse gases u combustion;

e = emission savings from CO capture and geological storage; ccs 2

e = emission savings from CO capture and replacement. ccr 2

(*) For e a bonus of 45g CO eq/MJ manure shall be attributed sca 2 agricultural and manure management in the case animal manure is used as the production of biogas and biomethane.

(d) Greenhouse gas emissions from the use of biomass producing electricity, heating and cooling, including the energy electricity and/or heat or cooling produced, shall be calculated as

(i) For energy installations delivering only heat: (SUSTAINABILITY CRITERIA)

(ii) For energy installations delivering only electricity:

Total greenhouse gas emissions from the final energy commodity.

greenhouse gas emissions of the fuel before end-conversion.

electrical efficiency, defined as the annual electricity produced divided fuel input, based on its energy content.

heat efficiency, defined as the annual useful heat output divided by the input, based on its energy content.

(iii) For the electricity or mechanical energy coming from energy installations delivering useful heat together with electricity and/or mechanical energy:

(iv) For the useful heat coming from energy installations delivering heat together with electricity and/or mechanical energy:

Total greenhouse gas emissions from the final energy commodity.

greenhouse gas emissions of the fuel before end-conversion.

electrical efficiency, defined as the annual electricity produced divided energy input, based on its energy content.

heat efficiency, defined as the annual useful heat output divided by the input, based on its energy content.

Fraction of exergy in the electricity, and/or mechanical energy, set to 100%

C = Carnot efficiency (fraction of exergy in the useful heat). h

The Carnot efficiency, C , for useful heat at different temperatures is h where:

T = Temperature, measured in absolute temperature (kelvin) of the h point of delivery.

T = Temperature of surroundings, set at 273.15 kelvin (equal to 0°C). 0

If the excess heat is exported for heating of buildings, at a temperature 150°C (423.15 kelvin), C can alternatively be defined as follows: h

C = Carnot efficiency in heat at 150°C (423.15 kelvin), which is: h

For the purposes of that calculation, the following definitions apply:

(i) "cogeneration" shall mean the simultaneous generation process of thermal energy and electricity and/or mechanical energy;

(ii) "useful heat" shall mean heat generated to satisfy justifiable demand for heat, for heating or cooling purposes;

(iii) "economically justifiable demand" shall mean the demand not exceed the needs for heat or cooling and which would otherwise market conditions.