The greenhouse gases (GHGs) covered under the CPA are:
i) Carbon dioxide (CO2)
ii) Methane (CH4)
iii) Nitrous oxide (N2O)
iv) Sulphur hexafluoride (SF6)
v) Nitrogen trifluoride (NF3)
vi) Hydrofluorocarbons (HFCs); and
vii) Perfluorocarbons (PFCs)
Please click here to view the full list of HFCs and PFCs covered under CPA.
GHG emissions directly released into the atmosphere (i.e. Scope 1 Emissions) from both fuel combustion and Industrial Processes and Product Use (IPPU) activities within the business facility, are to be measured and reported in accordance with the Measurement & Reporting (M&R) requirements.
To moderate verification and tax burden on business facilities, minor emission streams that are not manufacturing related are classified as non-reckonable emissions.
Please see Table 1 for the key differences between reckonable and non-reckonable emissions; and Table 2 for a summary of the GHG emissions covered under the CPA.
Table 1: Difference between reckonable and non-reckonable emissions
Table 2: Emissions covered under the CPA