The reporting process

The operators of target units should report for the entire target period, or for that part of the period when they were scheme participants.

Operators are required to report from the beginning of the target period, that is, from 1 January 2013 for target units that transferred into the current scheme from the old scheme. For single facilities which joined the scheme after 1 April 2013, the operator should report data from the date it assented to its underlying agreement. In practice this means reporting data from the point of the nearest preceding record to the date of assent. In cases where more than 1 facility makes up a target unit then the target unit would need to report on a mixture of the following:-

• whole target period for the facilities in the agreement that were in the scheme at the beginning of the target period

• and from date of assent for facilities that joined their target unit part way through the target period.

Where there has been a change of operator the target unit should report data for the facility from the date it first entered the scheme, or for the whole target period if it was in the scheme from 1st April 2013.

Facilities or target units that leave the scheme before 31 December of the second year of a target period are not required to be included in an operator’s target period performance report. They cannot re-enter in the next target period unless they meet the criteria listed in section 8.3.3 (Re- entry following termination).

Where the operator has varied the agreement because the installation's energy consumption went from less than 70% to equal to or greater than 70% within a target period, the operator will report as if the whole site was eligible over the entire 24 months of the target period or for that part of the period when they were scheme participants.

New entrant target units with a base year overlapping with or falling within the target period (that is a base year of 2013 or 2014 for TP1), should report energy consumed and throughput incurred during the period between the date of assent to the underlying agreement and the end of the target period (that is, to 31 December 2014 for target period 1).

10.3.1. What to report

The operator of each target unit is required to report all data necessary to establish its

performance in the previous target period. For example, for the first target period, the operator on 31 December 2014 must report on or before 1 May 2015. This includes the energy consumed in the target unit and the throughput.

The operator of the target unit must collect the individual facility energy consumption and

throughput data (as detailed in Section 3) and then use this information to report against its target unit target, using energy and throughput data for all the facilities contained within the target unit's underlying agreement. These data may be reported as either an aggregate for the target unit, or individually for each facility.

The agreed calculation method for determining a target facility’s throughput for a target period is set out in the underlying agreement for the target unit (schedule 6).

In order to assess performance, the target unit's performance, expressed in its chosen target currency (absolute or relative/carbon or energy), is compared against its target, expressed in the same currency terms. The difference between performance and target is then determined, expressed in target unit currency terms, and converted into an equivalent quantity of CO2e. The mechanism for making this conversion is set out in the target unit's underlying agreement.

Section 3.1 contains more information on the types of energy and fuels that are included in the scheme.

10.3.2. What not to report

The following energy types cannot be counted in CCAs and should not be reported: • Fuel used as a chemical feedstock

• Electricity generated from recovered heat.

More detail on each of these energy types is provided in Section 3.2.

10.3.3. Format for reporting

A set of workbooks is available to assist with the calculations needed for reporting and to present performance data in a standardised format. Partially populated workbooks specific to each target unit are available to download from the register from the day after the end of the target period (1st January). The generic templates used are provided in Appendix I. Appendix J describes how to use the reporting workbooks.

10.3.4. Who is responsible for reporting?

The operator is responsible for providing all the data necessary to calculate performance at the target unit level. The sector association will liaise with its operators to collate the required data and to upload it to the register via a completed reporting workbook by the reporting deadline of 1 May.

10.3.4.1. Change of operator

The operator at the end of each target period is responsible for reporting on the target unit as it was structured on 31 December. For the first target period, the operator on 31 December 2014 must report on or before by 1 May 2015. By default, it is this operator that any Memorandum of Account (MoA) for buy-out will be sent to, even if the underlying agreement has subsequently been amended. Sectors should speak to us on a case by case basis if they wish to change this

arrangement.

Where the operator of a facility or target unit changes after 31 December, the responsibility for reporting remains with the operator who held the agreement on 31 December. It is for the operators concerned to decide how this will be achieved and, in practice, a new operator may report on behalf of the old operator. Our requirement is that information for the full target unit comprising all its facilities is reported.

If there is no report or if inaccurate information is supplied a penalty may be levied. If we have insufficient information to determine whether the target has been met we may refuse to recertify the facility or facilities for the new certification period.

10.3.5. Timeframes for reporting

Each target period is 24 months long, beginning on 1 January of month 1 and ending on 31 December of month 24. Target unit reports must be submitted on or before 1 May in the year following the end of each target period.

Target Period Reporting workbooks for each target unit are pre-populated with information taken from the register, based on the latest version of the underlying agreement. To ensure the

workbook is correct any variations must be completed and assented to before the reporting workbook is generated and downloaded for reporting as shown in figure 10.1.

Figure 10.1 - Timeframes for reporting

31st Dec 2014 _{31st Dec 2016} 31st Dec 2018 31st Dec 2020 End of TP1 End of TP2 End of TP3 End of TP4

1st May 2015 TP1 reporting deadline 1st May 2017 TP2 reporting deadline 1st May 2019 TP3 reporting deadline 1st May 2021 TP4 reporting deadline Variations complete Mid- May Buy- out MoAs

issued

1st Jul Buy- out

payments due Mid- May

Buy- out MoAs iss ued

1st Jul Buy- out

payments due

Mid- May Buy- out MoAs

issued

Mid- May Buy- out MoAs

issued 1st Jul Buy- out payments due 1st Jul Buy- out payments due

Appeals _Appeals Appeals