Carbon Tax

Measurement and Reporting Requirements for Greenhouse Gas Emissions



Reportable facilities are required to comply with the following requirements: -

  1. Submit an Emissions Report for every reportable facility and each reporting period by 30 June of the year following the end of each reporting period, for NEA’s approval.

  2. Appoint at least one GHG Manager for each reportable facility to be responsible for preparing and submitting the Emissions Report.

  3. Appoint at least one Designated Representative. The Designated Representative cannot be the same person as the GHG Manager.

 Please refer to the guidelines relevant to reportable facilities (≥2000 tCO2e) below:

1.     Part 1A: Introduction to the GHG Measurement and Reporting Requirements for Reportable Facility

For RY2019 - RY2023,  For RY2024 onwards,
 download [PDF, 406 KB] download [PDF, 578 KB]


2.     Part III: Emissions Report

Applicable from RY2019 onwards, 
 download [PDF, 1.53 MB]

Taxable facilities are required to comply with the following requirements: -

  1. Prepare, submit and maintain a Monitoring Plan for each taxable facility. The Monitoring Plan is a document that identifies and describes the facility’s GHG emission sources and streams, emissions quantification methods and quality management procedures. It shall be submitted by 31 December of the year immediately following the trigger year.

  2. Submit an Emissions Report for every reportable facility and each reporting period by 30 June of the year following the end of each reporting period. The Emissions Report must be prepared based on the approved Monitoring Plan and be verified by an accredited third-party verification company prior to submission.

  3. Appoint at least one GHG Manager for each reportable facility to be responsible for preparing and submitting the Emissions Report.

  4. Appoint at least one Designated Representative. The Designated Representative cannot be the same person as the GHG Manager.

Please refer to the guidelines relevant to taxable facilities (≥25,000 tCO2e) below:
1.    Part 1B: Introduction to the GHG Measurement and Reporting Requirements for Taxable Facility

For RY2019 - RY2023, For RY2024 onwards, 
 download [PDF, 228 KB] download [PDF, 660 KB]

2.     Part II: Monitoring Plan

For RY2019 - RY2023,  For RY2024 onwards,
 download [PDF, 933 KB] download [PDF, 1 MB]

 

3.     Appendix to Part II: Monitoring Plan

For RY2019 - RY2023, For RY2024 onwards, 
download [PDF, 1 MB]download [PDF, 3 MB]


4.     Part III: Emissions Report

 Applicable from RY2019 onwards,
download [PDF, 1.53 MB]

 

 

The Emissions Report for each reporting period shall contain information on facility’s activity data, computation for each direct GHG Emissions, and the total direct GHG emissions.

The Emissions Report shall be submitted via the Emissions Report User-Interface (UI) provided by NEA in the Emissions Data Monitoring and Analysis (EDMA) system. The Emissions Report UI builds on the forms and templates used for reporting of energy use and Industrial Processes and Product Use (IPPU) emissions under the Energy Conservation Act. The Emissions Report shall be substantiated with supporting documents.

The Monitoring Plan is a document that identifies and describes the facilities’ GHG emission sources and streams, emissions quantification method and quality management framework.

The Monitoring Plan submission includes the Monitoring Plan Template (MP Template) and the relevant supporting documents. The Monitoring Plan will need to be submitted and approved by NEA before the start of the first reporting period. The reporting period is a calendar year during which the direct GHG Emissions are measured and reported.

The approved Monitoring Plan will apply for all future reporting periods unless there is a change to the Monitoring Plan. The registered corporation shall ensure that the Monitoring Plan remains current and up-to-date.

Monitoring Plan Submission and Template

The registered corporation must use the MP Template provided by NEA to prepare its Monitoring plan submission for each taxable facility. The MP template has been designed in Microsoft Excel to allow the Monitoring Plan submission to be prepared offline and electronically.  Each taxable facility must use this MP Template for consistency and to facilitate the approval of the facilities’ Monitoring Plan submission.

The MP Template can be downloaded from the EDMA system here.

The completed MP Template and supporting documents will need to be uploaded onto the EDMA system.

A list of frequently asked questions on the Measurement & Reporting requirements can be downloaded here [PDF, 752 KB]

For enquiries on the measurement and reporting requirements, please contact: