EU F-Gas Regulation Guidance Information Sheet 20: Annual Reporting Requirements
This information sheet is aimed at organisations that are required to submit an annual report to the European Commission under Article 19 of the 2014 F-Gas Regulation.
This guidance is for organisations affected by the 2014 EU F-Gas Regulation (517/2014). The F-Gas Regulation creates controls on the use and emissions of fluorinated greenhouse gases (F-Gases) including HFCs, PFCs and SF. The 2014 EU F-Gas Regulation replaces the 2006 Regulation, strengthening all of the 2006 requirements and introducing a number of important new measures.
Article 19 of the Regulation specifies requirements for annual reporting of production, import and export of F-Gases. Further details of reporting requirements are given in Annex VII of the Regulation and in Commission Implementing Regulation 1191/2014. The rules are complex and affect a number of different types of organisation – including many that did not need to report under the 2006 F-Gas Regulation. This Information Sheet provides details of the annual reporting requirements.
This Information Sheet describes the requirements that apply to domestic refrigeration. Further guidance is available for other F-Gas users – see Information Sheet 30 for a full list and for a glossary of terms.
2. Organisations that must provide an annual report
The following organisations must report data to the Commission annually (the relevant gases referred to are detailed in Section 3):
3. Gases to be reported
The relevant gases referred to in Section 2 include those listed in Annex I and Annex II of the 2014 F- Gas Regulation.
Annex I gases include HFCs, PFCs and SF. They are referred to in the Regulation as fluorinated greenhouse gases (F-Gases) – most aspects of the Regulation relate to F-Gases.
Annex II gases include unsaturated HFCs (HFOs), fluorinated ethers and alcohols and other perfluorinated compounds. The Annex II gases are currently used in small quantities and are only being monitored under the Regulation.
4. Reporting Periods
All reporting is done on an annual basis, for a calendar year. Reports must be submitted no later than March 31st in the following year.
The first reports are for the calendar year 2014 and must be submitted by March 31st 2015.
5. Reporting Thresholds
Reporting is mandatory above relevant thresholds.
The reporting thresholds for production, import and export of bulk gases is either 100 tonnes CO2e or 1 metric tonne (the lower threshold applies), see Table 1 for some examples. For any gas with a GWP above 100, the tonnes CO2e threshold is applicable – this applies to most of the gases in both Annex I and Annex II (although very low GWP gases such as the new HFOs will use the 1 metric tonne threshold).
For most F-Gases, 100 tonnes CO2 is a very low threshold – much lower than the reporting threshold in the 2006 Regulation. This is illustrated in Table 1.
The reporting thresholds for destruction of bulk gases is either 1,000 tonnes CO2e or 1 metric tonne (the lower threshold applies). For any gas with a GWP above 1,000, the tonnes CO2 threshold is applicable.
The reporting threshold for use of feedstock is 1,000 tonnes CO2. There is no metric tonne alternative. The reporting threshold for use of imported pre-charged products and equipment is 500 tonnes CO2.
There is no metric tonne alternative.
Table 1: HFC Reporting Thresholds, with example kg equivalents
* The reporting requirement is for 100 tonnes CO2 or 1 metric tonne – for gases with a GWP above 100 the CO2 threshold applies. For very low GWP gases the 1 metric tonne threshold may be applicable.
** The reporting requirement is for 1,000 tonnes CO2 or 1 metric tonne – for gases with a GWP above 1,000 the CO2 threshold applies.
n/a Not applicable: these reporting requirements were not in the 2006 Regulation
6. Audit Requirements
Data must be verified by an external auditor for:
The external auditor can be accredited to carry out financial audits or accredited to verify CO2 emissions under the EU Emissions Trading Scheme.
7. Further Reporting Details, Commission Regulation 1191/2014
The detailed reporting format is specified in Commission Implementing Regulation 1191/2014 which was published at the end of October 2014.
Data will be submitted using an electronic reporting tool provided by the European Environmental Agency, accessible from the website of the European Commission.
Reporting is in metric tonnes with accuracy to the third decimal place1, separately for each gas listed in Annex I or Annex II of the 2014 F-Gas Regulation.
Table 2 summarises the proposed reporting sections. The reporting requirements are split into 13 sections. Most companies only need to complete a few sections. It is important that companies reporting understand which sections are applicable. Each gas must be reported separately, in metric tonnes
Table 2: Reporting Structure from Commission Regulation 1191/2014
This Information Sheet has been prepared by Gluckman Consulting in collaboration with the Defra (UK Department for Environment, Food and Rural Affairs) and Jacobs
This document contains the best information available to date and will be updated as more or different information is made available. It does not seek to provide a definitive view on the legal requirements; only the courts can provide such a view. If there are uncertainties you should always refer to the text of the Regulation and seek qualified legal advice.
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