S.L. 545.37 Art. 6Administrative penalties. and WITH NO gas saving – value sugar cane the part from tertio-butyl-ether the part from amyl-ethyl-ether rape seed sunflower soybean palm oil palm oil capture at oil waste cooking animal fats from hydrotreated hydrotreated hydrotreated hydrotreated (open effluent hydrotrea

(1) The Regulator may impose an administrative penalty upon any person who infringes any provision of these regulations or who fails to comply with any directive or decision given by the Regulator in ensuring compliance with these regulations.

(2) An administrative penalty imposed under sub-regulation

(1) shall not exceed one hundred thousand euro (€100,000). (SUSTAINABILITY CRITERIA) FIRST SCHEDULE (regulations 2, 3 and 5)

Rules for calculating the greenhouse gas impacts of biofuels, other bioliquids their fossil fuel comparators

Part A TYPICAL AND DEFAULT VALUES FOR BIOFUELS IF PRODUCED NET CARBON EMISSIONS FROM LAND-USE CHANGE

Biofuel production pathway Greenhouse gas Greenhouse emissions saving – emissions typical value default sugar beet ethanol (no biogas from slop, 67% 59% natural gas as process fuel in conventional boiler) sugar beet ethanol (with biogas from slop, 77% 73% natural gas as process fuel in conventional boiler) sugar beet ethanol (no biogas from slop, 73% 68% natural gas as process fuel in CHP plant (*)) sugar beet ethanol (with biogas from slop, 79% 76% natural gas as process fuel in CHP plant (*)) sugar beet ethanol (no biogas from slop, 58% 47% lignite as process fuel in CHP plant (*)) sugar beet ethanol (with biogas from slop, 71% 64% lignite as process fuel in CHP plant (*)) corn (maize) ethanol (natural gas as process 48% 40% fuel in conventional boiler) corn (maize) ethanol, (natural gas as 55% 48% process fuel in CHP plant (*)) corn (maize) ethanol (lignite as process fuel 40% 28% in CHP plant (*)) corn (maize) ethanol (forest residues as 69% 68% process fuel in CHP plant (*)) other cereals excluding maize ethanol 47% 38% (natural gas as process fuel in conventional boiler) other cereals excluding maize ethanol 53% 46% (natural gas as process fuel in CHP plant (*)) other cereals excluding maize ethanol 37% 24% (lignite as process fuel in CHP plant (*)) other cereals excluding maize ethanol 67% 67% (forest residues as process fuel in CHP plant (*)) (SUSTAINABILITY CRITERIA)

ethanol 70% 70% renewable sources of ethyl- Equal to that of the ethanol production pathway

(ETBE) used renewable sources of tertiary- Equal to that of the ethanol production pathway

(TAEE) used biodiesel 52% 47% biodiesel 57% 52% biodiesel 55% 50% biodiesel (open effluent pond) 33% 20% biodiesel (process with methane 51% 45% mill) oil biodiesel 88% 84% rendering biodiesel (**) 84% 78% vegetable oil from rape seed 51% 47% vegetable oil from sunflower 58% 54% vegetable oil from soybean 55% 51% vegetable oil from palm oil 34% 22% pond) vegetable oil from palm oil 53% 49% methane capture at oil mill) from waste cooking oil 87% 83% oil from animal fats from 83% 77%

oil from rape seed 59% 57% oil from sunflower 65% 64% oil from soybean 63% 61% oil from palm oil (open 40% 30%

oil from palm oil (process 59% 57% capture at oil mill) waste cooking oil 98% 98% values for processes using CHP are valid only if all the process heat is supplied by only to biofuels produced from animal by-products classified as category 1 and 2 accordance with Regulation (EC) No 1069/2009 of the European Parliament and of

), for which emissions related to hygenisation as part of the rendering are not

(EC) No 1069/2009 of the European Parliament and of the Council of 21 laying down health rules as regards animal by-products and derived products not human consumption and repealing Regulation (EC) No 1774/2002 (Animal by-Regulation) (OJ L 300, 14.11.2009, p.1). Part B ESTIMATED TYPICAL AND DEFAULT VALUES FOR FUTURE BIOFUELS WERE NOT ON THE MARKET OR WERE ON THE MARKET ONLY NEGLIGIBLE QUANTITIES IN 2016, IF PRODUCED WITH NO NET EMISSIONS FROM LAND-USE CHANGE

Greenhouse gas Greenhouse Biofuel production pathway emissions saving - emissions typical value default wheat straw ethanol 85% waste wood Fischer-Tropsch diesel 83% in free-standing plant farmed wood Fischer-Tropsch 82% diesel in free-standing plant waste wood Fischer-Tropsch petrol 83% in free-standing plant farmed wood Fischer-Tropsch 82% petrol in free-standing plant waste wood dimethylether (DME) 84% in free-standing plant farmed wood dimethylether (DME) 83% in free-standing plant waste wood methanol in free- 84% standing plant farmed wood methanol in free- 83% standing plant Fischer-Tropsch diesel from black- 89% liquor gasification integrated with pulp mill Fischer-Tropsch petrol from black- 89% liquor gasification integrated with pulp mill dimethylether (DME) from black- 89% liquor gasification integrated with pulp mill Methanol from black-liquor 89% gasification integrated with pulp mill the part from renewable sources of Equal to that of the methanol production methyl-tertio-butyl-ether (MTBE) used

Part C (SUSTAINABILITY CRITERIA)

METHODOLOGY

Greenhouse gas emissions from the production and use of transport fuels, bioliquids shall be calculated as follows:

(a) greenhouse gas emissions from the production and use of biofuels calculated as:

+ e + e + e + e – e – e – e , l p td u sca ccs ccr emissions from the use of the fuel;

emissions from the extraction or cultivation of raw materials;

annualised emissions from carbon stock changes caused by land-use change;

emissions from processing;

emissions from transport and distribution;

emissions from the fuel in use;

emission savings from soil carbon accumulation via improved agricultural emission savings from CO capture and geological storage; and 2

emission savings from CO capture and replacement. 2

from the manufacture of machinery and equipment shall not be taken into

(b) Greenhouse gas emissions from the production and use of bioliquids calculated as for biofuels (E), but with the extension necessary for including the energy conversion to electricity and, or heat and cooling produced, follows:

(i) For energy installations delivering only heat:

(ii) For energy installations delivering only electricity:

Where

EC = Total greenhouse gas emissions from the final energy commodity. h,el

E = Total greenhouse gas emissions of the bioliquid before end-conversion

η = The electrical efficiency, defined as the annual electricity produced el by the annual bioliquid input based on its energy content

η = The heat efficiency, defined as the annual useful heat output h annual bioliquid input based on its energy content.

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

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

EC =Total greenhouse gas emissions from the final energy commodity. h,el

E =Total greenhouse gas emissions of the bioliquid before end-conversion.

η =The electrical efficiency, defined as the annual electricity produced el by the annual fuel input based on its energy content.

η = The heat efficiency, defined as the annual useful heat output h annual fuel input based on its energy content.

C = Fraction of exergy in the electricity, and/or mechanical energy, el (C = 1). el

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

efficiency, C , for useful heat at different temperatures is defined as: h

Temperature, measured in absolute temperature (kelvin) of the useful heat at delivery.

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

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

Carnot efficiency in heat at 150 °C (423.15 kelvin), which is: 0.3546

purposes of that calculation, the following definitions apply:

(a) "cogeneration" means the simultaneous generation in one process of energy and electricity and/or mechanical energy;

(b "useful heat" means heat generated to satisfy an economical justifiable demand for heat, for heating and cooling purposes;

(c) "economically justifiable demand" means the demand that does not the needs for heat or cooling and which would otherwise be satisfied at conditions.

Greenhouse gas emissions from biofuels and bioliquids shall be expressed

(a) greenhouse gas emissions from biofuels, E, shall be expressed in grams of CO equivalent per MJ of fuel, g CO eq/MJ. 2 2

(b) greenhouse gas emissions from bioliquids, EC, in terms of grams of equivalent per MJ of final energy commodity (heat or electricity), g CO eq/ 2

heating and cooling are co-generated with electricity, emissions shall be between heat and electricity (as under 1(b)), irrespective if the heat is used Note 1 heating purposes or for cooling ( ).

greenhouse gas emissions from the extraction or cultivation of raw e are expressed in unit g CO eq/dry-ton of feedstock, the conversion to ec 2 CO equivalent per MJ of fuel, g CO eq/MJ, shall be calculated as follows 2 2

where:

Fuel feedstock factor = [Ratio of MJ feedstock required to make 1MJ a

Emissions per dry-ton feedstock shall be calculated as follows: