S.L. 643.3 Art. 24DNon-surrender of allowances by aircraft operators that fulfil certain conditions.

(1) In respect of emissions released until 31 December 2026 from flights to, or from States that are listed in relevant decisions and regulations adopted by the Commission in accordance with Article 25a(3) of Directive 2003/87/EC, an aircraft operator that fulfils the conditions set out in paragraph (aa) of regulation 3 shall not be required to surrender allowances in accordance with regulation 16 in respect of those emissions.

(2) In respect of emissions released until 31 December 2026 from flights between the EEA and States that are not listed in relevant decisions and regulations adopted by the Commission in accordance with Article 25a(3) of Directive 2003/87/EC, other than flights to Switzerland and to the United Kingdom, an aircraft operator that fulfils the conditions set out in regulation 3 (aa) of shall not be required to surrender allowances in accordance with regulation 16 in respect of those emissions.

(3) In respect of emissions from flights to, and from least developed countries and small island developing States as defined by the United Nations, other than those identified in the relevant decisions and regulations adopted by the Commission in accordance with Article 25a(3) of Directive 2003/87/EC, an aircraft operator that fulfils the conditions set out in regulation 3(aa) shall not be required to surrender allowances in accordance with regulation 16 in respect of those emissions. Schedule 1 Amended L.N. Regulations 1(2), 2, 3, 4(2), 4(6)(b), 12(1), 12(9), L.N. 16(1) and 24A(3) Substituted L.N.

Categories of EU ETS Activities to which these Regulations

Activities Greenhouse Gases Flights which depart from, or arrive Carbon dioxide in an aerodrome situated in the territory of a Member State:

This activity shall not include:

(a) flights performed exclusively for the transport, on official mission, of a reigning Monarch and his immediate family, Heads of State, Heads of Government and Government Ministers, of a country other than a Member State, where this is substantiated by an appropriate status indicator in the flight plan;

(b) military flights performed by military aircraft and customs and police flights;

(c) flights related to search and rescue, firefighting flights, humanitarian flights and emergency medical service flights authorised by the appropriate authority;

(d) any flights performed exclusively under visual flight rules as defined in Annex 2 to the Chicago Convention;

(e) flights terminating at the aerodrome from which the aircraft has taken off and during which no intermediate landing has been made;

(f) training flights performed exclusively for the of obtaining a licence, or a in the case of cockpit flight where this is substantiated by appropriate remark in the flight provided that the flight does serve for the transport of passengers and, or cargo or for the positioning or ferrying of the

(g) flights performed exclusively for the purpose of scientific research or for the of checking, testing or certifying aircraft or equipment airborne or ground-based;

(h) flights performed by with a certified maximum mass of less than five thousand and seven hundred kg;

(i) flights performed in framework of public service obligations imposed in accordance Regulation (EEC) No 1008/ on routes within the outermost regions, as specified in 299(2) of the Treaty establishing the European Community, or on routes where the offered does not exceed thousand (50,000) seats per

(j) flights which, but for exclusion, would fall within the definition of aviation activity as here, performed by a commercial air transport operator operating either:

(i) fewer than two hundred and forty-three

(243) flights per period for three (3) consecutive four (4)-month periods; or

(ii) flights with total annual emissions lower than ten thousand (10,000) tonnes per year: Provided that flights referred to in paragraphs (l) and (m) or performed exclusively for the transport, on official missions, of a reigning Monarch and his immediate family, Heads of State, Heads of Government and Government, of a Member State may not be excluded under this paragraph;

(k) from 1 January 2013 to 31 December 2030, flights which, but for this point, would fall within this activity, performed by a non-commercial aircraft operator operating flights with total annual emissions lower than one thousand (1,000) tonnes of carbon dioxide equivalent per year. Flights performed exclusively for the transport, on official missions, of a reigning Monarch and his immediate family, Heads of State, Heads of Government and Government, of a Member State may not be excluded under this paragraph;

(l) flights from aerodromes situated in Switzerland to aerodromes situated in the EEA;

(m) flights from aerodromes situated in the United Kingdom to aerodromes situated in the EEA.

Schedule 1A Added L.N. Regulations 2, 3, 12, 24B and 24C

Categories of CORSIA Activities to which these regulations

Activities Greenhouse Gases between aerodromes that are Carbon dioxide

(2) different States that are implementing act adopted Article 25a(3) of Directive 2003/ flights between Switzerland or the Kingdom and States that are listed in decisions and regulations adopted by Commission pursuant to Article 25a(3) of 2003/87/EC and, for the purposes of 24B, 24C and 24D, any other flight aerodromes that are located in two (2) countries by aircraft operators of the following conditions:

(a) the aircraft operators air operator certificate issued Member State or are registered in Member State, including in the outermost regions, dependencies and territories of that Member State; and

(b) they produce annual CO 2 emissions greater than ten thousand tonnes from the use of aeroplanes with a maximum certified mass greater than five thousand and seven hundred (5,700) conducting flights covered by this Schedule, other than those departing arriving in the same Member including outermost regions of same Member State, from 1 2021; for the purposes of this paragraph, emissions from the following types of flights shall not be into account:

(i) State flights;

(ii) humanitarian flights;

(iii) medical flights;

(iv) military flights;

(v) firefighting flights;

(vi) flights preceding or following a humanitarian, medical or firefighting flight, provided that such flights were conducted with the same aircraft and were required to accomplish the related humanitarian, medical or firefighting activities or to reposition the aircraft after those activities for its next activity.

Schedule 2 Regulation 2 Greenhouse gases

Carbon dioxide (CO ) 2 Methane (CH ) 4 Nitrous Oxide (N O) 2 Hydrofluorocarbons (HFCs) Perfluorocarbons (PFCs) Sulphur Hexafluoride (SF ) 6

Schedule 3 Subsituted L.N. Regulations 6(2)(a), 12(3)(a), 13(1)(a) and 14(3)

Principles for Monitoring and Reporting of Emissions from Aviation

Monitoring of carbon dioxide emissions from aviation activities

Emissions shall be monitored by calculation. Emissions shall be calculated the formula:

Fuel consumption × emission factor

Fuel consumption shall include fuel consumed by the auxiliary power fuel consumption for each flight shall be used wherever possible and shall using the formula:

Amount of fuel contained in aircraft tanks once fuel uplift for complete – amount of fuel contained in aircraft tanks once fuel uplift complete + fuel uplift for that subsequent flight.

fuel consumption data are not available, a standardised tiered method to estimate fuel consumption data based on best available information.

IPCC emission factors taken from the 2006 IPCC Inventory Guidelines or updates of these Guidelines shall be used unless activity-specific emission identified by independent accredited laboratories using accepted analytical more accurate.

emission factor for biomass that complies with the sustainability criteria and emission saving criteria for the use of biomass established by Directive 2018/2001, with any necessary adjustments for application in accordance with the as set out in the implementing acts referred to in Article 14 of Directive shall be zero. The emission factor for jet kerosene (Jet A1 or Jet A) shall be fuel).

separate calculation shall be made for each flight and for each fuel.

Emissions from renewable fuels of non-biological origin using hydrogen from sources compliant with Article 25 of Directive (EU) 2018/2001 shall be rated emissions for the aircraft operators using them until the implementing act Article 14 of Directive 2003/87/EC is adopted.

Reporting of emissions aircraft operator shall include the following information in its report referred 13(2):

A. Data identifying the aircraft operator, including:

(i) name of the aircraft operator;

(ii) its administering Member State;

(iii) its address, including postcode and country and, where different, its contact address in the administering Member State;

(iv) the aircraft registration numbers and types of aircraft used in the period covered by the report to perform the aviation activities listed in Schedule 1 and, or Schedule 1A;

(v) the number and issuing authority of the air operator certificate and operating licence under which the aviation activities listed in Schedule 1 and, or Schedule 1A were performed;

(vi) address, telephone, fax and e-mail details for a contact person; and

(vii) name of the aircraft owner.

B. For each type of fuel for which emissions are calculated:

(i) fuel consumption;

(ii) emission factor;

(iii) total aggregated emissions from all flights performed the period covered by the report which fall within the aviation listed in Schedule 1 and, or Schedule 1A to these regulations, operator in question is considered to be the aircraft operator;

(iv) aggregated emissions from:

- all flights performed during the period covered which fall within the aviation activities listed in Schedule Schedule 1A, for which the operator in question is considered the aircraft operator and which departed from an aerodrome in the territory of a Member State and arrived at situated in the territory of the same Member State,

- all other flights performed during the period report which fall within the aviation activities listed and, or Schedule 1A, for which the operator considered to be the aircraft operator;

(v) aggregated emissions from all flights performed period covered by the report which fall within the aviation in Schedule 1, for which the operator in question is considered aircraft operator and which:

- departed from each Member State; and

- arrived in each Member State from a third country;

(vi) uncertainty.

Schedule 4 Regulations 7(1)(a), 13(3)(a) and 14(3)

Criteria for Verification General Principles