SECOND SCHEDULE
Sections 2(1) and 73
Matters relating to emissions thresholds
and reporting of GHG emissions
Part 1
EMISSIONS THRESHOLDS
1.The first emissions threshold is 2,000 tCO2e.
2.The second emissions threshold is 25,000 tCO2e.
Part 2
NON-RECKONABLE GHG EMISSIONS
First column
Second column
Greenhouse gas
Circumstances of emission
1.Nitrogen trifluoride
Emitted in any circumstances.
2.Sulphur hexafluoride
Emitted in the course of manufacturing, installing, using or disposing of any electrical equipment.
3.Carbon dioxide
(a)Used and emitted in the course of purging.
(b)Used and emitted in the course of blasting.
(c)Emitted in the course of using any lubricant or paraffin wax.
(d)Emitted in the combustion of any of the following:
(i)biodiesels;
(ii)biogasoline;
(iii)charcoal;
(iv)landfill gas;
(v)sludge gas;
(vi)sulphite lyes (Black Liquor);
(vii)wood or wood waste;
(viii)other biogas;
(ix)other liquid biofuel;
(x)other primary solid biomass.
4.Any hydrofluorocarbon
Emitted in the course of using any refrigeration and air‑conditioning equipment for non‑manufacturing purposes.
5.Any perfluorocarbon
Emitted in the course of using any refrigeration and air-conditioning equipment for non-manufacturing purposes.
6.Any greenhouse gas
(a)Emitted in the course of using any fire protection equipment.
 
(b)Emitted as a fugitive emission (excluding flaring and venting).
 
(c)Emitted in the course of using any vehicle to transport any person or goods.
(d)Emitted in the course of using any fuel that is described as any of the following under the Harmonized Commodity Description and Coding System:
(i)HS Code 2710.12.11;
(ii)HS Code 2710.12.12;
(iii)HS Code 2710.12.13;
(iv)HS Code 2710.12.14;
(v)HS Code 2710.12.15;
(vi)HS Code 2710.12.16;
(vii)HS Code 2710.19.71;
(viii)HS Code 2710.19.72;
(ix)HS Code 2711.21.10.
 
(e)Emitted in the course of carrying out Agriculture, Forestry and Other Land Use (AFOLU) activities.
Part 3
EXCLUDED GHG EMISSIONS
First column
Second column
Greenhouse gas
Circumstances of emission
1. Any greenhouse gas
(a)Emitted in the course of using any vehicle to transport any person or goods.
(b)Emitted in the course of carrying out Agriculture, Forestry and Other Land Use (AFOLU) activities.