IPCC Code

Activity/ Sector

Threshold

Basic tax-free allowance %

Process emissions allowance %

Fugitive emissions allowance %

Trade exposure allowance %

Performance allowance %

Carbon budget allowance %

Offsets allowance %

Maximum total allowances %

1

ENERGY

1A

Fuel Combustion Activities

1A1

Energy Industries (including heat and electricity recovery from Waste)

1A1a

Main Activity Electricity and Heat Production (including Combined Heat and Power Plants)

10 MW(th)

60

0

0

10

5

5

10

90

1A1b

Petroleum Refining

10 MW(th)

60

0

0

10

5

5

10

90

1A1c

Manufacture of Solid Fuels and Other Energy Industries

10 MW(th)

60

0

0

10

5

5

10

90

1A2

Manufacturing Industries and Construction (including heat and electricity recovery from Waste)

10 MW(th)

60

0

0

10

5

5

10

90

1A2a

Iron and Steel

10 MW(th)

60

0

0

10

5

5

10

90

1A2b

Non-Ferrous Metals

10 MW(th)

60

0

0

10

5

5

10

90

1A2c

Chemicals

10 MW(th)

60

0

0

10

5

5

10

90

1A2d

Pulp, Paper and Print

10 MW(th)

60

0

0

10

5

5

10

90

1A2e

Food Processing, Beverages and Tobacco

10 MW(th)

60

0

0

10

5

5

10

90

1A2f

Non-Metallic Minerals

10 MW(th)

60

0

0

10

5

5

10

90

1A2g

Transport Equipment

10 MW(th)

60

0

0

10

5

5

10

90

1A2h

Machinery

10 MW(th)

60

0

0

10

5

5

10

90

1A2i

Mining and Quarrying

10 MW(th)

60

0

0

10

5

5

10

90

1A2j

Wood and Wood Products

10 MW(th)

60

0

0

10

5

5

10

90

1A2k

Construction

10 MW(th)

60

0

0

10

5

5

10

90

1A2l

Textile and Leather

10 MW(th)

60

0

0

10

5

5

10

90

1A2m

Brick manufacturing:

1 million

bricks a

month

60

0

0

10

5

5

10

90

1A2n

Manufacture of ceramic products by firing in particular roofing tiles, tiles, stoneware or porcelain

5 tonnes of production per day

60

0

0

10

5

5

10

90

1A3

Transport

1A3a

Domestic Aviation

100 000 litres/year

75

0

0

0

5

5

10

95

1A3b

Road Transportation

N/A

75

0

0

0

0

5

10

90

1A3c

Railways

100 000 litres/year

75

0

0

0

0

5

10

90

1A3d

Water-borne Navigation

100 000

litres/year

75

0

0

0

0

5

10

90

1A3e

Other Transportation

N/A

75

0

0

0

0

5

10

90

1A4

Other Sectors (including heat and electricity recovery from Waste)

1A4a

Commercial/ Institutional

10 MW(th)

60

0

0

10

5

5

10

90

1A4b

Residential

10 MW(th)

100

0

0

0

0

0

0

100

1A4c

Agriculture/ Forestry/Fishing/ Fish Farms

10 MW(th)

60

0

0

10

5

5

10

90

1A5

Non-Specified (including heat and electricity recovery from Waste)

1A5a

Stationary

10 MW(th)

60

0

0

10

5

5

10

90

1A5b

Mobile

N/A

60

0

0

10

5

5

10

90

1A5c

Multilateral Operations

N/A

60

0

0

10

5

5

10

90

1B

Fugitive Emissions from Fuels

1B1

Solid Fuels

1B1a

Coal Mining and Handling

none

60

0

10

10

5

5

5

95

1B1ai

Underground mines including flaring of drained methane (excluding abandoned mines)

none

60

0

10

10

5

5

5

95

1B1aii

Surface mines

none

60

0

10

10

5

5

5

95

1B1b

Uncontrolled Combustion, and Burning Coal Dumps

N/A

100

0

0

0

0

0

0

100

1B1c

Solid Fuel Transformation

1B1c1

Coke production processes

none

60

0

10

10

5

5

5

95

1B1c2

Charcoal production processes

none

60

0

10

10

5

5

5

95

1B1c3

Any other solid fuel transformation involving fossil and organic carbon based fuels (e.g. biofuel productions)

none

60

0

10

10

5

5

5

95

1B2

Oil and Natural Gas

1B2a

Oil

none

60

0

10

10

5

5

5

95

1B2ai

Venting

none

60

0

10

10

5

5

5

95

1B2aii

Flaring

none

60

0

10

10

5

5

5

95

1B2aiii

All other

none

60

0

10

10

5

5

5

95

1B2b

Natural Gas

none

60

0

10

10

5

5

5

95

1B2bi

Venting

none

60

0

10

10

5

5

5

95

1B2bii

Flaring

none

60

0

10

10

5

5

5

95

1B2biii

All other

none

60

0

10

10

5

5

5

95

1B3

Other Emissions

from Energy

Production

1B3a

Coal-to-liquids

processes

none

60

0

10

10

5

5

5

95

1B3b

Gas-to-liquids

processes

none

60

0

10

10

5

5

5

95

1B3c

Gas-to-chemicals

processes

none

60

0

10

10

5

5

5

95

1C

Carbon Dioxide

Transport and

Storage

1C1

Transport of CO2

none

60

0

10

10

5

5

5

95

1C1a

Pipelines

10 000 tons

CO2/year

60

0

10

10

5

5

5

95

1C1b

Ships

10 000 tons

CO2/year

60

0

10

10

5

5

5

95

1C1c

Other

(please specify)

10 000 tons

CO2/year

60

0

10

10

5

5

5

95

1C2

Injection and

Storage

1C2a

Injection

10 000 tons

CO2/year

60

0

10

10

5

5

5

95

1C2b

Storage

10 000 tons

CO2/year

60

0

10

10

5

5

5

95

1C3

Other

N/A

60

0

10

10

5

5

5

95

2

INDUSTRIAL PROCESSES AND PRODUCT USE

2A

Mineral Industry

2A1

Cement Production

none

60

10

0

10

5

5

5

95

2A2

Lime Production

none

60

10

0

10

5

5

5

95

2A3

Glass Production

none

60

10

0

10

5

5

5

95

2A4

Other Process Uses of Carbonates

60

10

0

10

5

5

5

95

2A4a

Ceramics

50 tonnes of production a month

60

10

0

10

5

5

5

95

2A4b

Other Uses of Soda Ash

50 tonnes of production a month

60

10

0

10

5

5

5

95

2A4c

Non Metallurgical Magnesia Production

none

60

10

0

10

5

5

5

95

2A4d

Other

(please specify)

20 tonnes of production a month

60

10

0

10

5

5

5

95

2A5

Other

(please specify)

N/A

60

0

0

10

5

5

10

90

2B

Chemical Industry

2B1

Ammonia Production

none

60

10

0

10

5

5

5

95

2B2

Nitric Acid Production

none

60

10

0

10

5

5

5

95

2B3

Adipic Acid Production

none

60

10

0

10

5

5

5

95

2B4

Caprolactam, Glyoxal and Glyoxylic Acid Production

none

60

10

0

10

5

5

5

95

2B5

Carbide Production

none

60

10

0

10

5

5

5

95

2B6

Titanium Dioxide Production

none

60

10

0

10

5

5

5

95

2B7

Soda Ash Production

none

60

10

0

10

5

5

5

95

2B8

Petrochemical and Carbon Black Production

2B8a

Methanol

none

60

10

0

10

5

5

5

95

2B8b

Ethylene

none

60

10

0

10

5

5

5

95

2B8c

Ethylene Dichloride and Vinyl Chloride Monomer

none

60

10

0

10

5

5

5

95

2B8d

Ethylene Oxide

none

60

10

0

10

5

5

5

95

2B8e

Acrylonitrile

none

60

10

0

10

5

5

5

95

2B8f

Carbon Black

none

60

10

0

10

5

5

5

95

2B8g

Hydrogen Production

none

60

10

0

10

5

5

5

95

2B9

Fluorochemical Production

2B9a

By-product Emissions

none

60

10

0

10

5

5

5

95

2B9b

Fugitive Emissions

none

60

10

0

10

5

5

5

95

2B10

Other

(Please specify)

20 tonnes of production a month

60

10

0

10

5

5

5

95

2C

Metal Industry

2C1

Iron and Steel Production

none

60

10

0

10

5

5

5

95

2C2

Ferroalloys Production

none

60

10

0

10

5

5

5

95

2C3

Aluminium Production

none

60

10

0

10

5

5

5

95

2C4

Magnesium Production

none

60

10

0

10

5

5

5

95

2C5

Lead Production

none

60

10

0

10

5

5

5

95

2C6

Zinc Production

none

60

10

0

10

5

5

5

95

2C7

Other

(please specify)

50 tonnes of production a month

60

0

0

10

5

5

10

90

2D

Non-Energy Products from Fuels and Solvent Use

2D1

Lubricant Use

N/A

60

0

0

10

5

5

10

90

2D2

Paraffin Wax Use

N/A

60

0

0

10

5

5

10

90

2D3

Solvent Use

N/A

60

0

0

10

5

5

10

90

2D4

Other

(please specify)

N/A

60

0

0

10

5

5

10

90

2E

Electronics Industry

2E.1

Integrated Circuit or Semiconductor

N/A

60

0

0

10

5

5

10

90

2E.2

TFT Flat Panel Display

N/A

60

0

0

10

5

5

10

90

2E.3

Photovoltaics

N/A

60

0

0

10

5

5

10

90

2E.4

Heat Transfer Fluid

N/A

60

0

0

10

5

5

10

90

2E.5

Other

(please specify)

N/A

60

0

0

10

5

5

10

90

2F

Product Uses as

Substitutes for

Ozone Depleting

Substances

2F1

Refrigeration and

Air Conditioning

2F1a

Refrigeration and

Stationary Air

Conditioning

N/A

60

0

0

10

5

5

10

90

2F1b

Mobile Air

Conditioning

N/A

60

0

0

10

5

5

10

90

2F2

Foam Blowing

Agents

N/A

60

0

0

10

5

5

10

90

2F3

Fire Protection

N/A

60

0

0

10

5

5

10

90

2F4

Aerosols

N/A

60

0

0

10

5

5

10

90

2F5

Solvents

N/A

60

0

0

10

5

5

10

90

2F6

Other Applications

(please specify)

N/A

60

0

0

10

5

5

10

90

2G

Other Product

Manufacture and

Use

2G1

Electrical

Equipment

2G1a

Manufacture of

Electrical

Equipment

N/A

60

0

0

10

5

5

10

90

2G1b

Use of Electrical

Equipment

50 kilograms of production per year

60

0

0

10

5

5

10

90

2G1c

Disposal of

Electrical

Equipment

60

0

0

10

5

5

10

90

2G2

SF6 and PFCs

from Other

Product Uses

N/A

2G2a

Military Applications

N/A

60

0

0

10

5

5

10

90

2G2b

Accelerators

N/A

60

0

0

10

5

5

10

90

2G2c

Other (please

specify)

N/A

60

0

0

10

5

5

10

90

2G3

N2O from Product Uses

N/A

2G3a

Medical Applications

N/A

60

0

0

10

5

5

10

90

2G3b

Propellant for Pressure and Aerosol Products

N/A

60

0

0

10

5

5

10

90

2G3c

Other

(Please specify)

N/A

60

0

0

10

5

5

10

90

2G4

Other

(Please specify)

N/A

60

0

0

10

5

5

10

90

2H

Other

2H1

Pulp and Paper Industry

N/A

60

0

0

10

5

5

10

90

2H2

Food and Beverages Industry

N/A

60

0

0

10

5

5

10

90

2H3

Other

(please specify)

N/A

60

0

0

10

5

5

10

90

3

AGRICULTURE,

FORESTRY, AND

OTHER LAND

USE

3A

Livestock

3A1

Enteric

Fermentation

3A1a

Cattle

N/A

100

0

0

0

0

0

0

100

3A1b

Buffalo

N/A

100

0

0

0

0

0

0

100

3A1c

Sheep

N/A

100

0

0

0

0

0

0

100

3A1d

Goats

N/A

100

0

0

0

0

0

0

100

3A1e

Camels

N/A

100

0

0

0

0

0

0

100

3A1f

Horses

N/A

100

0

0

0

0

0

0

100

3A1g

Mules and Asses

N/A

100

0

0

0

0

0

0

100

3A1h

Swine

N/A

100

0

0

0

0

0

0

100

3A1j

Other (please specify)

N/A

100

0

0

0

0

0

0

100

3A2

Manure

Management

3A2a

Cattle

N/A

100

0

0

0

0

0

0

100

3A2b

Buffalo

N/A

100

0

0

0

0

0

0

100

3A2c

Sheep

N/A

100

0

0

0

0

0

0

100

3A2d

Goads

N/A

100

0

0

0

0

0

0

100

3A2e

Camels

N/A

100

0

0

0

0

0

0

100

3A2f

Horses

N/A

100

0

0

0

0

0

0

100

3A2g

Mules and Asses

N/A

100

0

0

0

0

0

0

100

3A2h

Swine

N/A

100

0

0

0

0

0

0

100

3A2i

Poultry

40 000 places for poultry

100

0

0

0

0

0

0

100

3A2j

Other (please specify)

N/A

100

0

0

0

0

0

0

100

3B

Land

3B1

Forest Land

3B1a

Forest land Remaining Forest Land

100 Hectares of Plantations or Natural forests

100

0

0

0

0

0

0

100

3B1b

Land Converted to Forest Land

100 Hectares of Plantations or Natural forests

100

0

0

0

0

0

0

100

3B2

Cropland

3B2a

Cropland Remaining Cropland

N/A

100

0

0

0

0

0

0

100

3B2b

Land Converted to Cropland

N/A

100

0

0

0

0

0

0

100

3B3

Grassland

3B3a

Grassland Remaining Grassland

N/A

100

0

0

0

0

0

0

100

3B3b

Land Converted to Grassland

N/A

100

0

0

0

0

0

0

100

3B4

Wetlands

3B4a

Wetlands Remaining Wetlands

N/A

100

0

0

0

0

0

0

100

3B4b

Land Converted to Wetlands

N/A

100

0

0

0

0

0

0

100

3B5

Settlements

3B5a

Settlements Remaining Settlements

N/A

100

0

0

0

0

0

100

3B5b

Land Converted to Settlements

N/A

100

0

0

0

0

0

0

100

3B6

Other Land

3B6a

Other Land Remaining Other Land

N/A

100

0

0

0

0

0

0

100

3B6b

Land Converted to Other Land

N/A

100

0

0

0

0

0

0

100

3C

Aggregate Sources and Non-CO2 Emissions Sources on Land

3C1

Emissions from

Biomass Burning

3C1a

Biomass Burning in Forest Lands

100 Hectares of plantations

100

0

0

0

0

0

0

100

3C1b

Biomass Burning

in Croplands

N/A

100

0

0

0

0

0

0

100

3C1c

Biomass Burning in Grasslands

N/A

100

0

0

0

0

0

0

100

3C1d

Biomass Burning in All Other Land

N/A

100

0

0

0

0

0

0

100

3C2

Liming

N/A

100

0

0

0

0

0

0

100

3C3

Urea Application

N/A

100

0

0

0

0

0

0

100

3C4

Direct N2O Emissions from Managed Soils

100 Hectares of plantations

100

0

0

0

0

0

0

100

3C5

Indirect N2O Emissions from Managed Soils

100 Hectares of planations

100

0

0

0

0

0

0

100

3C6

Indirect N2O Emissions from Manure Management

N/A

100

0

0

0

0

0

0

100

3C7

Rice Cultivations

N/A

100

0

0

0

0

0

0

100

3C8

Other

(please specify)

N/A

100

0

0

0

0

0

0

100

3D

Other

3D1

Harvested Wood Products

Harvested Wood Products produced from timber harvested from forest owners registered for reporting under IPCC code 3B1a and 3B1b

100

0

0

0

0

0

0

100

3D2

Other

(please specify)

N/A

100

0

0

0

0

0

0

100

4

WASTE

4A

Solid Waste Disposal

4A1

Managed Waste Disposal Sites

Receiving 5 tonnes per day or a total capacity of 25000 tonnes

100

0

0

0

0

0

0

100

4A2

Unmanaged Waste Disposal Sites

Receiving 5 tonnes per day or a total capacity of 25000 tonnes

100

0

0

0

0

0

100

4A3

Uncategorised Waste Disposal Sites

Receiving 5 tonnes per day or a total capacity of 25000 tonnes

100

0

0

0

0

0

100

4B

Biological Treatment of Solid Waste

N/A

100

0

0

0

0

0

100

4C

Incineration and Open Burning of Waste

4C0

Waste — Pyrolysis

100 kg/hour

100

0

0

0

0

0

0

100

4C1

Waste Incineration

1 tonne per hour

60

0

0

10

5

5

10

90

4C2

Open Burning of Waste

N/A

100

0

0

0

0

0

0

100

4D

Wastewater Treatment and Discharge

4D1

Domestic Wastewater Treatment and Discharge

2 Million litres/day

100

0

0

0

0

0

0

100

4D2

Industrial Wastewater Treatment and Discharge

1000 cubic metres per day

100

0

0

0

0

0

0

100

4E

Other

(please specify)

N/A

5

OTHER

5A

Indirect N2O Emissions from the Atmospheric Deposition of Nitrogen in NOX and NH3

N/A

60

0

0

10

5

5

10

90

5B

Other

(please specify)

none

60

0

0

10

5

5

10

90