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  1. #2802940

    ciallaíonn ‘cead astaíochtaí gás ceaptha teasa’ an cead a eisítear i gcomhréir le hAirteagail 5, 6 agus 30b;’;

    “greenhouse gas emissions permit” means the permit issued in accordance with Articles 5, 6 and 30b;’;

    Directive (EU) 2023/959 of the European Parliament and of the Council of 10 May 2023 amending Directive 2003/87/EC establishing a system for greenhouse gas emission allowance trading within the Union and Decision (EU) 2015/1814 concerning the establishment and operation of a market stability reserve for the Union greenhouse gas emission trading system (Text with EEA relevance)

  2. #493170

    tá le “cead astuithe gáis ceaptha teasa” an bhrí a shanntar dó le hAirteagal 2(1) de Rialacháin na gComhphobal Eorpach (Trádáil Astuithe Gáis Ceaptha Teasa) 2004 (I.R. Uimh. 437 de 2004);

    “greenhouse gas emissions permit” has the meaning assigned to it by Article 2(1) of the European Communities (Greenhouse Gas Emissions Trading) Regulations 2004 (S.I. No. 437 of 2004);

    FINANCE ACT 2010

  3. #2803796

    Le linn na mblianta tosaigh, ba cheart a cheangal ar na heintitis rialáilte cead astaíochtaí gás ceaptha teasa a bheith acu agus a n-astaíochtaí a thuairisciú le haghaidh na mblianta 2024 go 2026.

    During the first years, the regulated entities should be required to hold a greenhouse gas emissions permit and to report their emissions for the years 2024 to 2026.

    Directive (EU) 2023/959 of the European Parliament and of the Council of 10 May 2023 amending Directive 2003/87/EC establishing a system for greenhouse gas emission allowance trading within the Union and Decision (EU) 2015/1814 concerning the establishment and operation of a market stability reserve for the Union greenhouse gas emission trading system (Text with EEA relevance)

  4. #3027940

    aitheantas ceada agus dáta eisiúna an chéad cheada astaíochtaí gás ceaptha teasa a eisíodh don tsuiteáil de bhun Airteagal 6 de Threoir 2003/87/CE;

    permit identifier and issue date of the first greenhouse gas emissions permit that was issued to the installation pursuant to Article 6 of Directive 2003/87/EC;

    Commission Implementing Regulation (EU) 2023/2441 of 31 October 2023 laying down rules for the application of Directive 2003/87/EC of the European Parliament and of the Council as regards the content and format of climate-neutrality plans needed for granting free allocation of emission allowances

  5. #3027941

    aitheantas ceada agus dáta an cheada astaíochtaí gás ceaptha teasa is déanaí a eisíodh don tsuiteáil de bhun Airteagal 6 de Threoir 2003/87/CE;

    permit identifier and date of the most recent greenhouse gas emissions permit issued to the installation pursuant to Article 6 of Directive 2003/87/EC;

    Commission Implementing Regulation (EU) 2023/2441 of 31 October 2023 laying down rules for the application of Directive 2003/87/EC of the European Parliament and of the Council as regards the content and format of climate-neutrality plans needed for granting free allocation of emission allowances

  6. #3244184

    tá an cead astaíochtaí gás ceaptha teasa ábhartha imithe in éag nó rinneadh é a tharraingt siar, lena n-áirítear mura gcomhlíonann an tsuiteáil tairseacha na ngníomhaíochta a liostaítear in Iarscríbhinn I a ghabhann le Treoir 2003/87/CE a thuilleadh;’;

    the relevant greenhouse gas emissions permit has expired or been withdrawn, including if the installation no longer meets the thresholds of the activities listed in Annex I to Directive 2003/87/EC;’;

    Commission Delegated Regulation (EU) 2024/873 of 30 January 2024 amending Delegated Regulation (EU) 2019/331 as regards transitional Union-wide rules for harmonised free allocation of emission allowances

  7. #493153

    (1B) Gan dochar d’aon fhaoiseamh eile a bhféadfadh feidhm a bheith aige, ní bheidh feidhm ag faoiseamh ón muirear carbóin maidir le haon ola mhianra a bheartaítear a úsáid nó a bhí á húsáid i suiteáil atá clúdaithe le cead astuithe gáis ceaptha teasa.”.

    (1B) Without prejudice to any other relief that may apply, a relief from the carbon charge shall apply to any mineral oil which is intended for use or which has been used in an installation that is covered by a greenhouse gas emissions permit.”.

    FINANCE ACT 2010

  8. #493186

    (2) (a) Gan dochar d’aon fhaoiseamh eile ó cháin a mbeidh feidhm aige, agus faoi réir cibé coinníollacha a fhorordóidh na Coimisinéirí nó a fhorchuirfidh siad ar shlí eile, deonófar faoiseamh páirteach ó cháin i leith aon gháis nádúrtha a suífear chun sástacht na gCoimisinéirí gur seachadadh é lena úsáid i suiteáil atá faoi réim ceada astuithe gáis ceaptha teasa.

    (2) (a) Without prejudice to any other relief from tax which may apply, and subject to such conditions as the Commissioners may prescribe or otherwise impose, a partial relief from tax shall be granted on any natural gas which is shown to the satisfaction of the Commissioners to have been delivered for use in an installation that is covered by a greenhouse gas emissions permit.

    FINANCE ACT 2010

  9. #493220

    (2) (a) Gan dochar d’aon fhaoiseamh eile ó cháin ag a mbeidh feidhm, agus faoi réir mhír (b) agus cibé coinníollacha a fhorordófar nó a fhorchuirfear thairis sin, deonófar faoiseamh ó cháin ar aon bhreosla soladach a suífear, chun sástacht na gCoimisinéirí, gur lena úsáid i suiteáil a dteastaíonn cead astuithe gáis ceaptha teasa lena haghaidh a seachadadh é.

    (2) (a) Without prejudice to any other relief from tax which may apply, and subject to paragraph (b) and to such conditions as may be prescribed or otherwise imposed, a relief from tax shall be granted on any solid fuel which is shown to the satisfaction of the Commissioners to have been delivered for use in an installation that is covered by a greenhouse gas emissions permit.

    FINANCE ACT 2010

  10. #1679925

    ciallaíonn “iontrálaí nua” aon suiteáil a dhéanann ceann amháin nó níos mó de na gníomhaíochtaí a liostaítear in Iarscríbhinn I, a bhfuil cead astaíochtaí gás ceaptha teasa faighte aici den chéad uair laistigh den tréimhse dar tús trí mhí roimh an dáta chun an liosta faoi Airteagal 11(1) a chur isteach, agus dar críoch trí mhí roimh an dáta chun an liosta ina dhiaidh sin faoin Airteagal sin a chur isteach;”.

    “new entrant” means any installation carrying out one or more of the activities listed in Annex I, which has obtained a greenhouse gas emissions permit for the first time within the period starting from three months before the date for submission of the list under Article 11(1), and ending three months before the date for the submission of the subsequent list under that Article;’.

    Directive (EU) 2018/410 of the European Parliament and of the Council of 14 March 2018 amending Directive 2003/87/EC to enhance cost-effective emission reductions and low-carbon investments, and Decision (EU) 2015/1814 (Text with EEA relevance. )

  11. #1679936

    Glacfaidh na Ballstáit na bearta is gá chun a áirithiú, i gcás ina ndéanfaidh suiteálacha gníomhaíochtaí a áirítear in Iarscríbhinn I a ghabhann le Treoir 2010/75/AE ó Pharlaimint na hEorpa agus ón gComhairle, go ndéanfar na coinníollacha agus an nós imeachta maidir le heisiúint cead astaíochtaí gás ceaptha teasa a chomhordú leis na coinníollacha agus leis an nós imeachta maidir le heisiúint ceada dá bhforáiltear sa Treoir sin.

    Member States shall take the necessary measures to ensure that, where installations carry out activities that are included in Annex I to Directive 2010/75/EU of the European Parliament and of the Council, the conditions and procedure for the issue of a greenhouse gas emissions permit are coordinated with those for the issue of a permit provided for in that Directive.

    Directive (EU) 2018/410 of the European Parliament and of the Council of 14 March 2018 amending Directive 2003/87/EC to enhance cost-effective emission reductions and low-carbon investments, and Decision (EU) 2015/1814 (Text with EEA relevance. )

  12. #2802819

    Ba cheart do na heintitis rialáilte a thagann faoi raon feidhme an chórais trádála astaíochtaí in earnáil na bhfoirgneamh, earnáil an iompair de bhóthar agus in earnálacha breise a bheith faoi réir ceanglas maidir le cead astaíochtaí gás ceaptha teasa atá cosúil leis na ceanglais i gcomhair oibreoirí suiteálacha do-aistrithe.

    The regulated entities falling within the scope of the emissions trading system in the buildings, road transport and additional sectors should be subject to similar greenhouse gas emissions permit requirements as the operators of stationary installations.

    Directive (EU) 2023/959 of the European Parliament and of the Council of 10 May 2023 amending Directive 2003/87/EC establishing a system for greenhouse gas emission allowance trading within the Union and Decision (EU) 2015/1814 concerning the establishment and operation of a market stability reserve for the Union greenhouse gas emission trading system (Text with EEA relevance)

  13. #2803044

    Glacfaidh na Ballstáit na bearta is gá chun a áirithiú, i gcás ina ndéanfaidh suiteálacha gníomhaíochtaí a áirítear in Iarscríbhinn I a ghabhann le Treoir 2010/75/AE, go ndéanfar na coinníollacha agus an nós imeachta le haghaidh na heisiúna sin a chomhordú leis na coinníollacha agus leis an nós imeachta maidir le cead a eisiúint dá bhforáiltear sa Treoir sin.

    Member States shall take the necessary measures to ensure that, where installations carry out activities that are included in Annex I to Directive 2010/75/EU, the conditions and procedure for the issue of a greenhouse gas emissions permit are coordinated with those for the issue of a permit provided for in that Directive.

    Directive (EU) 2023/959 of the European Parliament and of the Council of 10 May 2023 amending Directive 2003/87/EC establishing a system for greenhouse gas emission allowance trading within the Union and Decision (EU) 2015/1814 concerning the establishment and operation of a market stability reserve for the Union greenhouse gas emission trading system (Text with EEA relevance)

  14. #2803337

    San iarratas ar chead astaíochtaí gás ceaptha teasa chuig an údarás inniúil ón eintiteas rialáilte de bhun mhír 1 den Airteagal seo faoin gCaibidil seo, áireofar tuairisc ar na nithe seo a leanas, ar a laghad:

    An application to the competent authority by the regulated entity pursuant to paragraph 1 of this Article for a greenhouse gas emissions permit under this Chapter shall include, at least, a description of:

    Directive (EU) 2023/959 of the European Parliament and of the Council of 10 May 2023 amending Directive 2003/87/EC establishing a system for greenhouse gas emission allowance trading within the Union and Decision (EU) 2015/1814 concerning the establishment and operation of a market stability reserve for the Union greenhouse gas emission trading system (Text with EEA relevance)

  15. #2803343

    Eiseoidh an t-údarás inniúil cead astaíochtaí gás ceaptha teasa lena n-údarófar don eintiteas rialáilte dá dtagraítear i mír 1 den Airteagal seo tabhairt faoin ngníomhaíocht dá dtagraítear in Iarscríbhinn III, más deimhin leis go bhfuil an t-eintiteas in ann faireachán agus tuairisciú a dhéanamh ar astaíochtaí a chomhfhreagraíonn do na méideanna breoslaí a scaoileadh lena dtomhailt de bhun Iarscríbhinn III.

    The competent authority shall issue a greenhouse gas emissions permit granting authorisation to the regulated entity referred to in paragraph 1 of this Article for the activity referred to in Annex III, if it is satisfied that the entity is capable of monitoring and reporting emissions corresponding to the quantities of fuels released for consumption pursuant to Annex III.

    Directive (EU) 2023/959 of the European Parliament and of the Council of 10 May 2023 amending Directive 2003/87/EC establishing a system for greenhouse gas emission allowance trading within the Union and Decision (EU) 2015/1814 concerning the establishment and operation of a market stability reserve for the Union greenhouse gas emission trading system (Text with EEA relevance)

  16. #2803353

    Cuirfidh an t-eintiteas rialáilte an t-údarás inniúil ar an eolas maidir le haon athruithe atá beartaithe ar chineál a ghníomhaíochta nó ar na breoslaí a scaoileann sé lena dtomhailt, a d’fhéadfadh a éileamh go ndéanfaí an cead astaíochtaí gás ceaptha teasa a nuashonrú.

    The regulated entity shall inform the competent authority of any planned changes to the nature of its activity or to the fuels it releases for consumption, which may require updating the greenhouse gas emissions permit.

    Directive (EU) 2023/959 of the European Parliament and of the Council of 10 May 2023 amending Directive 2003/87/EC establishing a system for greenhouse gas emission allowance trading within the Union and Decision (EU) 2015/1814 concerning the establishment and operation of a market stability reserve for the Union greenhouse gas emission trading system (Text with EEA relevance)

  17. #2803824

    Suiteálacha a bhfuil an cead astaíochtaí gás ceaptha teasa dulta in éag ina leith nó ar tarraingíodh siar é ina leith agus suiteálacha nach bhfuil sé indéanta go teicniúil oibriú ná atosú na hoibríochta ina leith, measfar gur scoir siad d’oibríochtaí.’

    Installations for which the greenhouse gas emissions permit has expired or has been withdrawn and installations for which the operation or resumption of operation is technically impossible shall be considered to have ceased operations.’

    Directive (EU) 2023/959 of the European Parliament and of the Council of 10 May 2023 amending Directive 2003/87/EC establishing a system for greenhouse gas emission allowance trading within the Union and Decision (EU) 2015/1814 concerning the establishment and operation of a market stability reserve for the Union greenhouse gas emission trading system (Text with EEA relevance)

  18. #3027896

    Ba cheart raon feidhme na n-astaíochtaí atá le tuairisciú a bheith comhsheasmhach le raon feidhme na n-astaíochtaí sa chead astaíochtaí gás ceaptha teasa atá ag an tsuiteáil lena mbaineann agus leis na ceanglais maidir le faireachán agus tuairisciú a dhéanamh ar astaíochtaí a leagtar síos i Rialachán Cur Chun Feidhme (AE) 2018/2066.

    The scope of emissions to be reported should be consistent with the scope of emissions in the greenhouse gas emissions permit of the installation concerned and the requirements for the monitoring and reporting of emissions laid down in Implementing Regulation (EU) 2018/2066.

    Commission Implementing Regulation (EU) 2023/2441 of 31 October 2023 laying down rules for the application of Directive 2003/87/EC of the European Parliament and of the Council as regards the content and format of climate-neutrality plans needed for granting free allocation of emission allowances

  19. #3027950

    beidh teorainneacha córais agus cineálacha na ngás ceaptha teasa a chumhdaítear leis na hastaíochtaí stairiúla agus leis na leibhéil astaíochtaí sin comhsheasmhach le cead astaíochtaí gás ceaptha teasa na suiteála lena mbaineann agus leis na ceanglais a leagtar síos i Rialachán Cur Chun Feidhme (AE) 2018/2066 agus i Rialachán Tarmligthe (AE) 2019/331;

    the system boundaries and types of greenhouse gases covered by those historical emissions and emissions levels shall be consistent with the greenhouse gas emissions permit of the installation concerned and the requirements laid down in Implementing Regulation (EU) 2018/2066 and in Delegated Regulation (EU)/2019/331;

    Commission Implementing Regulation (EU) 2023/2441 of 31 October 2023 laying down rules for the application of Directive 2003/87/EC of the European Parliament and of the Council as regards the content and format of climate-neutrality plans needed for granting free allocation of emission allowances

  20. #3150063

    Laistigh de 20 lá oibre i ndiaidh teacht i bhfeidhm cead astaíochtaí gás ceaptha teasa, soláthróidh an t-údarás inniúil ábhartha nó tsuiteáil dho-aistrithe an fhaisnéis a leagtar amach in Iarscríbhinn VI don riarthóir náisiúnta ábhartha agus iarrfaidh sé ar an riarthóir náisiúnta cuntas coinneála suiteála do-aistrithe a oscailt i gClárlann an Aontais ar choinníoll go bhfuil sé d’oibleagáid ar an tsuiteáil dho-aistrithe lamháltais a thabhairt suas de bhun Airteagal 12 de Threoir 2003/87/CE.

    Within 20 working days of the entry into force of a greenhouse gas emissions permit, the relevant competent authority or the stationary installation shall provide the relevant national administrator with the information set out in Annex VI and shall request the national administrator to open a stationary installation holding account in the Union Registry provided that the stationary installation has an obligation to surrender allowances pursuant to Article 12 of Directive 2003/87/EC.

    Commission Delegated Regulation (EU) 2023/2904 of 25 October 2023 amending Delegated Regulation (EU) 2019/1122 supplementing Directive 2003/87/EC of the European Parliament and of the Council as regards the functioning of the Union Registry

  21. #3150065

    Ní fhéadfar cuntas coinneála suiteála do-aistrithe a oscailt ach amháin mura bhfuil cuntas coinneála suiteála do-aistrithe ag an tsuiteáil dho-aistrithe cheana féin a osclaíodh bunaithe ar an gcead astaíochtaí gás ceaptha teasa céanna.’;

    A new stationary installation holding account may be opened only if the installation does not already have a stationary installation holding account that was opened based on the same greenhouse gas emissions permit.’ ;

    Commission Delegated Regulation (EU) 2023/2904 of 25 October 2023 amending Delegated Regulation (EU) 2019/1122 supplementing Directive 2003/87/EC of the European Parliament and of the Council as regards the functioning of the Union Registry

  22. #3150079

    Laistigh de 20 lá oibre i ndiaidh theacht i bhfeidhm cead astaíochtaí gás ceaptha teasa, soláthróidh an t-eintiteas rialáilte a thagann faoi raon feidhme Chaibidil IVa de Threoir 2003/87/CE an fhaisnéis a liostaítear in Iarscríbhinn VIIb den Rialachán seo don riarthóir náisiúnta ábhartha agus iarrfaidh sé ar an riarthóir náisiúnta cuntas coinneála eintitis rialáilte a oscailt i gClárlann an Aontais.

    Within 20 working days of the entry into force of a greenhouse gas emissions permit, the regulated entity falling within the scope of Chapter IVa of Directive 2003/87/EC shall provide the relevant national administrator with the information listed in Annex VIIb to this Regulation and shall request the national administrator to open a regulated entity holding account in the Union Registry.

    Commission Delegated Regulation (EU) 2023/2904 of 25 October 2023 amending Delegated Regulation (EU) 2019/1122 supplementing Directive 2003/87/EC of the European Parliament and of the Council as regards the functioning of the Union Registry

  23. #3150083

    Ní fhéadfar cuntas coinneála eintitis rialáilte a oscailt ach amháin mura bhfuil cuntas coinneála eintitis rialáilte ag an eintiteas rialáilte cheana féin a osclaíodh bunaithe ar an gcead astaíochtaí gás ceaptha teasa céanna.

    A new regulated entity holding account may be opened only if the regulated entity does not already have a regulated entity holding account that was opened based on the same greenhouse gas emissions permit.

    Commission Delegated Regulation (EU) 2023/2904 of 25 October 2023 amending Delegated Regulation (EU) 2019/1122 supplementing Directive 2003/87/EC of the European Parliament and of the Council as regards the functioning of the Union Registry

  24. #3150130

    I gcás ina dtarraingíonn an t-údarás inniúil cead astaíochtaí gás ceaptha teasa siar nó ina bhfaigheann sé fógra ón sealbhóir cuntais, nó ina bhfaigheann sé amach tar éis imscrúdú a dhéanamh ar fhianaise eile, go ndearnadh an t-eintiteas rialáilte a chumasc le heintiteas rialáilte eile nó gur scoir sé dá oibríochtaí uile a chumhdaítear le hIarscríbhinn III a ghabhann le Treoir 2003/87/CE, tabharfaidh sé fógra don riarthóir náisiúnta laistigh de 10 lá oibre faoin tarraingt siar, faoin bhfógra ón sealbhóir cuntais nó faoin bhfáil amach, de réir mar is infheidhme.

    Where the competent authority withdraws a greenhouse gas emissions permit or receives a notification by the account holder, or discovers after examining other evidence, that the regulated entity has merged into another regulated entity or has ceased all its operations covered by Annex III to Directive 2003/87/EC, it shall notify the national administrator within 10 working days of the withdrawal, the notification by the account holder or the discovery, as applicable.

    Commission Delegated Regulation (EU) 2023/2904 of 25 October 2023 amending Delegated Regulation (EU) 2019/1122 supplementing Directive 2003/87/EC of the European Parliament and of the Council as regards the functioning of the Union Registry