PART 2 | EMISSIONS REPORTS AND MONITORING PLANS |
| Division 1 — Emissions reports |
| Submission of emissions reports |
3. A registered person must submit every emissions report for a business facility that is a reportable facility of the registered person, and its supporting documents, to the Agency for the Agency’s approval in the following manner:| (a) | through the EDMA system, or in any other manner that the Agency may allow in any particular case; | | (b) | no later than 30 June of the year immediately following the end of the reporting period to which the emissions report relates. |
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| Content of emissions reports |
4.—(1) An emissions report for a business facility for a reporting period must —| (a) | be in the form specified by the Agency; | | (b) | set out all activity data for the business facility; | | (c) | set out the computation of GHG emissions from each GHG emissions stream from the business facility; | | (d) | specify the total GHG emissions from the business facility; | | (e) | comply with all other requirements specified by the Agency; and | | (f) | include all supporting documents in relation to sub‑paragraphs (a) to (e). |
| (2) Where the business facility is a taxable facility, the emissions report must further be based on the approved monitoring plan, and specify whether the computation for each GHG emission stream from the business facility is based on a primary or an alternative method, step or procedure (as specified in the approved monitoring plan). |
| (3) For the purpose of paragraph (2), subject to paragraph (4), an alternative method, step or procedure may be used in the computation of GHG emissions on any one or more days, and if on more than one day, whether or not the days are continuous, in the period to which the emissions report relates. |
| (4) Unless the Agency allows in any particular case, the total number of days under paragraph (3) must not exceed 90. |
| (5) An emissions report and its supporting documents for a business facility of a registered person must be endorsed by the chief executive or an equivalent person of the registered person. |
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| Division 2 — Monitoring plans |
| Submission of monitoring plans |
5.—(1) A registered person must submit every monitoring plan for a business facility that is a taxable facility of the registered person, and its supporting documents, to the Agency for the Agency’s approval in the following manner:| (a) | through the EDMA system, or in any other manner that the Agency may allow in any particular case; | | (b) | by the applicable time in paragraph (2) or (4). |
(2) Where the submission is of a monitoring plan and its supporting documents, neither of which has been revised under regulation 7, the applicable time is —| (a) | in the case of a business facility that was registered pursuant to section 8(1)(a)(i) of the Act, not later than 31 December of the year immediately following the trigger year in which the reckonable GHG emissions of the business facility attain the second emissions threshold (or higher); and | | (b) | in the case of a business facility that was registered pursuant to section 8(1)(a)(ii)(B) or (C) of the Act, within 6 months after the time by which the business facility was required to be registered under section 8(1)(a)(ii)(B) or (C) of the Act, whichever is applicable. |
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| (3) To avoid doubt, where the circumstances described in subsection (5A) of section 13 of the Act apply, Y mentioned in that subsection is treated as if it has complied with paragraph (1) read with paragraph (2)(b) in relation to the business facility that is a taxable facility of Y mentioned in that subsection. |
(4) Subject to paragraph (5), where the submission is of a monitoring plan and its supporting documents, either or both of which are being revised under regulation 7, the applicable time is —| (a) | if the revision was for a change other than a significant change (as defined in regulation 7(4)), not later than 31 January of the year immediately after the year in which the change occurred; and | | (b) | if the revision was for such significant change, within 30 days after the change occurred. |
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| (5) Where the submission is of a monitoring plan and its supporting documents, either or both of which are being revised for the purposes of regulation 7(2), the applicable time is within 30 days after the expiry of the period mentioned in section 8(1)(a)(ii)(C) of the Act. |
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| Content of monitoring plans |
6.—(1) A monitoring plan for a taxable facility must —| (a) | be in the form specified by the Agency; | | (b) | set out all GHG emissions streams from the taxable facility; | | (c) | set out —| (i) | every primary method, step and procedure used or to be used to compute the total GHG emissions from the taxable facility; and | | (ii) | every alternative method, step or procedure that is used or to be used if any primary method, step or procedure is no longer suitable or available in any particular circumstances that arise; |
| | (d) | set out a quality management framework to ensure the integrity of the process of, and the computation of, the total GHG emissions from the taxable facility; and | | (e) | include all supporting documents to substantiate the matters in sub‑paragraphs (b), (c) and (d). |
(2) Every method, step and procedure mentioned in paragraph (1)(c) must —| (a) | be appropriate for the taxable facility; | | (b) | enable the total GHG emissions from the taxable facility to be accurately computed; and | | (c) | be based on technical or scientific considerations that establish the appropriateness, accuracy and completeness of the method, step and procedure for the taxable facility. |
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(3) The quality management framework mentioned in paragraph (1)(d) must include procedures to ensure all of the following:| (a) | that all GHG emissions sources and streams from the taxable facility are reported and all GHG emissions from the taxable facility are computed; | | (b) | that every method, step and procedure mentioned in paragraph (1)(c) is appropriate, and periodically reviewed to ensure its continued appropriateness; | | (c) | that all data (including activity data) is accurately collected and checked; | | (d) | that the data submitted in the emissions reports for the taxable facility is accurate and complete; | | (e) | that every measurement system, equipment, tool or device used by the registered person to compute the total GHG emissions from the taxable facility is properly maintained and calibrated; | | (f) | that there is no conflict of interest between the person computing the total GHG emissions from the taxable facility and the person checking the computation, at the time of the checking; | | (g) | that a proper record is kept of any change to any method, step or procedure for the collection of data (including activity data) and the computation of the total GHG emissions from the taxable facility. |
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(4) The supporting documents mentioned in paragraph (1)(e) must include —| (a) | diagrams showing —| (i) | the location of the GHG emissions streams mentioned in paragraph (1)(b); | | (ii) | the location of any equipment, system, metering instrument and measurement and sampling point used in such GHG emissions streams; and | | (iii) | the flow of any material consumed or produced in such GHG emissions streams; |
| | (b) | documents that substantiate every method, step and procedure mentioned in paragraph (1)(c); and | | (c) | where the default conversion factor determined by the Agency is used despite a site specific conversion factor being derivable, an explanation from the registered person as to why the derivation of the site specific conversion factor is impractical. |
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| (5) The monitoring plan and its supporting documents must be endorsed by the chief executive or an equivalent person of the registered person. |
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| Revision of monitoring plan |
7.—(1) A registered person must revise its monitoring plan or any supporting document for a monitoring plan, or both, if there is any change in any of the matters set out in the monitoring plan or supporting document.| (2) Without limiting paragraph (1), where, under section 13(5A)(a) of the Act, the Agency provides Y with X’s monitoring plan, Y must revise that monitoring plan and any supporting document for that monitoring plan, or both, to replace any reference to X’s registered name and X’s Singapore unique entity number, with Y’s registered name and Y’s Singapore unique entity number, respectively. |
| (3) Where the change mentioned in paragraph (1) is a significant change, the monitoring plan and its supporting documents, as revised, must be endorsed by the chief executive or an equivalent person of the registered person. |
(4) In paragraph (3), “significant change”, for a monitoring plan relating to a taxable facility, means any of the following if it relates to any reckonable GHG emission:| (a) | a change (including an addition) in any process or activity that results in any such GHG emission that was not previously emitted from a source or stream being emitted, or any such new GHG emissions source or stream, from the taxable facility; | | (b) | a change in any materials (including fuels and feedstock) consumed or produced in any process or activity of the taxable facility; | | (c) | a change in any primary or alternative method, step or procedure mentioned in regulation 6(1)(c) that is set out in the monitoring plan; but not if the change is, in a case where the default conversion factor determined by the Agency is being used, the Agency changing the default conversion factor. |
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| Assessment of monitoring plans by external auditor |
8.—(1) An external auditor appointed by a registered person pursuant to section 13(2) of the Act must have, to the Agency’s satisfaction, sufficient knowledge in and experience with pertinent matters to —| (a) | assess a monitoring plan and its supporting documents for a taxable facility under paragraph (3); and | | (b) | submit a report on an assessment of the monitoring plan and its supporting documents under paragraph (4). |
(2) The pertinent matters for the purpose of paragraph (1) are —| (a) | the measurement, reporting and verification of GHG emissions in an industry in which the taxable facility operates; | | (b) | these Regulations; and | | (c) | any other matter specified by the Agency that is relevant to the assessment of monitoring plans and submission of reports on such assessments. |
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(3) The assessment required by paragraph (1)(a) is an assessment as to whether —| (a) | the monitoring plan and its supporting documents are in compliance with these Regulations; | | (b) | the supporting documents are complete and consistent with the monitoring plan; and | | (c) | the monitoring plan has any error in relation to any primary or alternative method, step or procedure used or to be used to compute the total GHG emissions from the taxable facility. |
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(4) The report on an assessment required by paragraph (1)(b) must include —| (a) | the objectives and scope of the assessment; | | (b) | the criteria used by the external auditor to assess the monitoring plan, where applicable; | | (c) | the description of any error mentioned in paragraph (3)(c), and how it is resolved; | | (d) | the dates when visits to the taxable facility were made and by whom; | | (e) | any recommendation for any improvement to be made by the registered person; and | | (f) | a statement as to whether —| (i) | the monitoring plan accurately reflects the processes and activities of the taxable facility; and | | (ii) | the monitoring plan and its supporting documents comply with these Regulations. |
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| Division 3 — Miscellaneous |
9.—(1) A registered person must keep and maintain complete and accurate records of the following information and documents in relation to each of its business facilities that are reportable facilities or taxable facilities:| (a) | all monitoring plans and emissions reports, and their supporting documents, that are approved by the Agency for the business facility; | | (b) | all information (including data) and documents that the registered person relied on in preparing any monitoring plan or emissions report for the business facility. |
| (2) The information and documents must be kept for at least 5 years after the date on which the information in question is received or the document in question is received or created, as the case may be. |
| (3) The registered person may keep and maintain the information and documents mentioned in paragraph (1) in electronic form. |
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| Measurement systems, equipment, tools and devices |
10.—(1) A registered person must, in relation to any measurement system, equipment, tool or device used by it to compute the GHG emissions from a business facility of the registered person —| (a) | maintain the same in good working order for optimal operation during the operating hours of the business facility; and | | (b) | make the same available for physical inspection if required by the Agency or any authorised officer. |
| (2) A registered person that fails to comply with paragraph (1) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $10,000. |
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