Statutory Instruments

2023 No. 1394

CLIMATE CHANGE

ROAD TRAFFIC

The Vehicle Emissions Trading Schemes Order 2023

Made

13th December 2023

Coming into force in accordance with article 1

At the Court at Buckingham Palace, the 13th day of December 2023

Present,

The King’s Most Excellent Majesty in Council

This Order is made in exercise of the powers conferred by sections 44, 46(3), 54 and 90(3) of, and Parts 1 and 3 of Schedule 2 and paragraph 9 of Schedule 3 to, the Climate Change Act 2008(1).

In accordance with paragraph 10 of Schedule 3 to that Act, before the recommendation to His Majesty in Council to make this Order was made—

(a)

the advice of the Committee on Climate Change, including on the amount of the limit referred to in section 48(2) of that Act, was obtained and taken into account; and

(b)

such persons likely to be affected by the Order as the Secretary of State, the Scottish Ministers and the Welsh Ministers considered appropriate were consulted.

In accordance with paragraph 11 of that Schedule, a draft of the instrument containing this Order was laid before Parliament, the Scottish Parliament and Senedd Cymru and approved by a resolution of each House of Parliament, the Scottish Parliament and Senedd Cymru.

Accordingly, His Majesty, by and with the advice of His Privy Council, makes the following Order:

Part 1 Introductory provisions

Citation and commencement_I1

1. This Order may be cited as the Vehicle Emissions Trading Schemes Order 2023 and comes into force on the later of—

(a)1st January 2024; or

(b)the day which is 21 days after the day on which this Order is made.

Extent_I2

2.—(1) This Order extends to England and Wales and Scotland, subject to paragraph (2)[^F1 and paragraph (3)^F1] .

(2) This Part and Part 8 extend to England and Wales, Scotland and Northern Ireland.

[^F2 (3) On and after 1st January 2025, Parts 2 to 7 and 9 extend to England and Wales, Scotland and Northern Ireland.^F2]

Interpretation_I3

3.—(1) In this Order—

“ administrator ” means the administrator of the Trading Schemes, appointed in accordance with article 6(1);

“ allowance ” means a CCTS allowance, a CRTS allowance, a VCTS allowance or a VRTS allowance;

“ approval authority ” means the authority with competence for all aspects of the type-approval of a vehicle, or of the individual vehicle approval, in accordance with ; Regulation (EU) 2018/858

“ base vehicle ” means a vehicle which is used at the initial stage of a multi-stage type-approval;

“ baseline ”—

(a)

in relation to a CCTS participant, is the number resulting from the calculation applicable to that participant which is specified in Part 1 of Schedule 1; and

(b)

in relation to a VCTS participant, is the number resulting from the calculation applicable to that participant which is specified in Part 2 of Schedule 1;

“ car ” means a passenger car, other than an SPV, which is a vehicle of category M1;

“ car club ” means a person who meets the conditions in Schedule 2;

“ car club service ” means the service described in paragraph 2 of Schedule 2;

“ CCTS ” means the Non-Zero-Emission Car CO ₂ Trading Scheme, established by article 4(1)(b);

“ CCTS allowance ” has the meaning given in article 33;

“ CCTS participant ” means a manufacturer which is a CCTS participant in accordance with article 32(1) or a group of manufacturers which is a pool CCTS participant in accordance with article 32(2);

“ certificate of conformity ”, in relation to a car, a van, an SPV or a base vehicle, means the document referred to in Articles 36 and 37 of and issued by a Regulation (EU) 2018/858 manufacturer which certifies that the vehicle conforms to the approved type of vehicle and complies with all regulatory requirements applicable at the time of its production;

“ civil penalty ” means a financial penalty or non-financial penalty which may be imposed under articles 97 to 106;

“ complete ”, in relation to a van or a base vehicle, means a van or a base vehicle which does not need to be completed in order for that vehicle to satisfy the relevant technical requirements of ; Regulation (EU) 2018/858

“ completed ”, in relation to a van, means a van resulting from a multi-stage type-approval which satisfies the relevant technical requirements of ; Regulation (EU) 2018/858

“ connected ”, in relation to two or more manufacturers, means connected within the meaning of section 1122 of the Corporation Tax Act 2010 ( 2 );

“ credit ” means a CRTS credit or a VRTS credit;

“ CRTS ” means the Non-Zero-Emission Car Registration Trading Scheme, established by article 4(1)(a);

“ CRTS allowance ” has the meaning given in article 12(1);

“ CRTS credit ” means a CRTS credit acquired in accordance with articles 18 to [^F3 23B, 57A and 58A ^F3] ;

“ CRTS participant ” means a manufacturer which is a CRTS participant in accordance with article 11(1) or a group of manufacturers which is a pool CRTS participant in accordance with article 11(2);

“ eco-innovation ” means an innovative technology approved as an eco-innovation pursuant to Article 11 of ; Regulation (EU) 2019/631

“ incomplete ”, in relation to a base vehicle, means a base vehicle which must undergo at least one further stage of completion in order for the base vehicle to satisfy the relevant technical requirements of ; Regulation (EU) 2018/858

“ individual vehicle approval ” means the procedure whereby the approval authority certifies that a particular vehicle, whether unique or not, satisfies the relevant administrative provisions and technical requirements for individual vehicle approval in accordance with ; Regulation (EU) 2018/858

“ individual vehicle approval certificate ”, in relation to a car, a van, an SPV or a base vehicle, means an EU individual vehicle approval certificate, as referred to in Article 44.4 of , or a national Regulation (EU) 2018/858 individual vehicle approval certificate, as referred to in Article 45.5 of that Regulation;

“ low-volume CRTS participant ” means a CRTS participant which is to be treated as a low-volume CRTS participant in accordance with Schedule 4;

“ low-volume VRTS participant ” means a VRTS participant which is to be treated as a low-volume VRTS participant in accordance with Schedule 4;

“ manufacturer ”, except in Part 8—

(a)

in relation to a car, a complete van or an SPV which has a certificate of conformity, means the person identified as the manufacturer on that certificate;

(b)

in relation to a car, a complete van or an SPV which has an individual vehicle approval certificate, means the person who obtained that approval;

(c)

in relation to a completed van which is not within paragraph (e), the base vehicle of which has a certificate of conformity, means the person identified as the manufacturer on that certificate of conformity;

(d)

in relation to a completed van, the base vehicle of which has an individual vehicle approval certificate, means the person who obtained the individual vehicle approval;

(e)

in relation to a completed van, where the completed vehicle was type-approved in accordance with Annex 21 to Regulation (EU) 2017/1151[^F4 or , means the person identified as the Regulation (EU) 595/2009^F4] manufacturer on the certificate of conformity for the completed vehicle;

“ mass in running order ”, in relation to a car, a van, an SPV or a base vehicle, means the mass of the vehicle, with its fuel tank filled to at least 90% of its capacity, including the mass of the driver, the fuel and liquids, fitted with the standard equipment in accordance with the manufacturer’s specifications and, when they are fitted, the mass of the bodywork, the cabin, the coupling and the spare wheel as well as the tools;

“ member ”, in relation to a pool participant in the Trading Schemes, means a manufacturer which is a member of a group of manufacturers in relation to which the administrator has granted an application under Schedule 5 (application by two or more manufacturers to be a pool participant in the Trading Schemes) ;

“ multi-stage type-approval ” means the procedure whereby one or more approval authorities certifies that, depending on its state of completion, an incomplete or completed type of vehicle satisfies the relevant administrative provisions and technical requirements of ; Regulation (EU) 2018/858

“ NZE car ” means a car in relation to which the zero-emission conditions are not met;

“ NZE van ” means a van in relation to which the zero-emission conditions are not met;

“ participant in the Trading Schemes ” means a manufacturer or group of manufacturers which is a participant in one or more of the Trading Schemes;

“ pool CCTS participant ” means a CCTS participant consisting of a group of two or more manufacturers which is a pool CCTS participant in accordance with article 32(2);

“ pool CRTS participant ” means a CRTS participant consisting of a group of two or more manufacturers which is a pool CRTS participant in accordance with article 11(2);

“ pool participant in the Trading Schemes ” means a pool CCTS participant, a pool CRTS participant, a pool VCTS participant or a pool VRTS participant;

“ pool VCTS participant ” means a VCTS participant consisting of a group of two or more manufacturers which is a pool VCTS participant in accordance with article 64(2);

“ pool VRTS participant ” means a VRTS participant consisting of a group of two or more manufacturers which is a pool VRTS participant in accordance with article 43(2);

“ registered ” and “registration” are to be construed in accordance with paragraphs (2) and (3);

“ registry ” has the meaning given in article 6(2);

“ Regulation (EC) No 595/2009 ” means Regulation (EC) No 595/2009 of the European Parliament and of the Council of 18 June 2009 on type-approval of motor vehicles and engines with respect to emissions from heavy duty vehicles (Euro VI) and amending Regulation (EC) No 715/2007 and and repealing Directives Directive 2007/46/EC 80/1269/EEC , 2005/55/EC and 2005/78/EC , as that Regulation has effect in domestic law( 3 ), or, as the case may be, as it has effect in EU law from time to time and by virtue of the Windsor Framework( 4 );

“ Regulation (EU) 2017/1151 ” means Commission of 1 June 2017 supplementing Regulation Regulation (EU) 2017/1151 (EC) No 715/2007 of the European Parliament and of the Council on type-approval of motor vehicles with respect to emissions from light passenger and commercial vehicles (Euro 5 and Euro 6) and on access to vehicle repair and maintenance information, amending of the European Parliament and of the Council, Directive 2007/46/EC and Commission Regulation (EC) No 692/2008 and repealing Commission Regulation (EU) No 1230/2012 , as that Regulation has effect in domestic law( Commission Regulation (EC) No 692/2008 5 ), or, as the case may be, as it has effect in EU law from time to time and by virtue of the Windsor Framework( 6 );

“ Regulation (EU) 2018/858 ” means of the European Parliament and of the Council of 30 May 2018 on the approval and market surveillance of motor vehicles and their trailers, and of systems, components and separate technical units intended for such vehicles, amending Regulations Regulation (EU) 2018/858 (EC) No 715/2007 and (EC) No 595/2009 and repealing , as that Regulation has effect in domestic law( Directive 2007/46/EC 7 ), or, as the case may be, as it has effect in EU law from time to time and by virtue of the Windsor Framework( 8 );

“ Regulation (EU) 2019/631 ” means of the European Parliament and of the Council of 17 April 2019 setting CO Regulation (EU) 2019/631 ₂ emission performance standards for new passenger cars and for new light commercial vehicles, and repealing Regulations (EC) No 443/2009 and (EU) No 510/2011( 9 );

“ Regulation (EU) 427/2014 ” means Commission Implementing of 25 April 2014 establishing a procedure for the approval and certification of innovative technologies for reducing CO Regulation (EU) No427/2014 ₂ emissions from light commercial vehicles pursuant to of the European Parliament and of the Council( Regulation (EU) No510/2011 10 );

“ Regulation (EU) 725/2011 ” means Commission Implementing of 25 July 2011 establishing a procedure for the approval and certification of innovative technologies for reducing CO Regulation (EU) No725/2011 ₂ emissions from passenger cars pursuant to Regulation (EC) No 443/2009 of the European Parliament and of the Council( 11 );

“ scheme year ” means the period beginning with the date on which this Order comes into force and ending with 31st December 2024, or any of the six subsequent calendar years during the trading period, and—

(a)

a reference to the 2024 scheme year is a reference to the period beginning with the date on which this Order comes into force and ending with 31st December 2024; and

(b)

a reference to a later scheme year described by a calendar year (for example, the “2026 scheme year”) is a reference to the scheme year beginning with 1st January of that year;

“ specific emissions of CO ₂ ”, in relation to a car, a van or an SPV, means the CO ₂ emissions of the car, van or SPV, expressed in grams of CO ₂ per kilometre and determined in accordance with paragraphs (4) to (6);

“ SPV ” means a vehicle which—

(a)

is of category M1 or N1, or is a vehicle of category N2 which falls within the description in paragraph (c) of the definition of “van”; and

(b)

has specific technical features that enable it to perform a function that requires special arrangements or equipment, as set out in point 5 of Part A of Annex 1 to ; Regulation (EU) 2018/858

“ SPV car manufacturer ” means a person who—

(a)

is not a CRTS participant, nor a member of a group of manufacturers which is a pool CRTS participant, for a scheme year;

(b)

is the manufacturer of a ZE SPV of category M1 which is registered during the scheme year; and

(c)

notifies the administrator in accordance with article 74(2) (notification of SPV manufacturer’s contact details) for that scheme year;

“ SPV manufacturer ” means an SPV car manufacturer or an SPV van manufacturer;

“ SPV van manufacturer ” means a person who—

(a)

is not a VRTS participant, nor a member of a group of manufacturers which is a pool VRTS participant, for a scheme year;

(b)

is the manufacturer of a ZE SPV of the following kind which is registered during the scheme year—

(i)

a ZE SPV of category N1; or

(ii)

a ZE SPV of category N2 which falls within the description in paragraph (c) of the definition of “van”; and

(c)

notifies the administrator in accordance with article 74(2) (notification of SPV manufacturer’s contact details) for that scheme year;

“ trading period ” means the period beginning with the date on which this Order comes into force and ending with 31st December 2030;

“ Trading Schemes ” has the meaning given in article 4(1);

“ trading window ” means the period beginning with 1st November and ending with 31st December of the year following a scheme year;

“ type-approval ” means the procedure whereby the approval authority certifies that a type of vehicle satisfies the relevant administrative provisions and technical requirements for type-approval in accordance with , and “ Regulation (EU) 2018/858 type-approved ” is to be construed accordingly;

[^F5 “ UN Regulation No 154 ” means UN Regulation No 154 – Uniform provisions concerning the approval of light duty passenger and commercial vehicles with regards to criteria emissions, emissions of carbon dioxide and fuel consumption and/or the measurement of electric energy consumption and electric range (WLTP); ^F5]

“ van ” means a vehicle, other than an SPV, which is—

(a)

a vehicle of category N1 which is type-approved in accordance with Annex 21 to ; Regulation (EU) 2017/1151

(b)

a vehicle—

(i)

of category N1;

(ii)

which is type-approved in accordance with Regulation (EC) 595/2009; and

(iii)

in relation to which the zero-emission conditions are met; or

(c)

a vehicle—

(i)

of category N2;

(ii)

which is type-approved in accordance with Annex 21 to or Regulation Regulation (EU) 2017/1151(EC) 595/2009;

(iii)

which has a maximum mass for the purposes of Article 4 of which exceeds 3,500 kilograms but which does not exceed 4,250 kilograms, and the proportion of that mass which exceeds 3,500 kilograms is attributable entirely to the mass of the vehicle’s energy storage system; and Regulation (EU) 2018/858

(iv)

in relation to which the zero-emission conditions are met;

“ VCTS ” means the Non-Zero-Emission Van CO ₂ Trading Scheme, established by article 4(1)(d);

“ VCTS allowance ” has the meaning given in article 65;

“ VCTS participant ” means a manufacturer which is a participant in the VCTS in accordance with article 64(1) or a group of manufacturers which is a pool VCTS participant in accordance with article 64(2);

“ VRTS ” means the Non-Zero-Emission Van Registration Trading Scheme, established by article 4(1)(c);

“ VRTS allowance ” has the meaning given in article 44(1);

“ VRTS credit ” means a VRTS credit acquired in accordance with articles [^F6 25A, 26A and 50 to 55B ^F6] ;

“ VRTS participant ” means a manufacturer which is a participant in the VRTS in accordance with article 43(1) or a group of manufacturers which is a pool participant in the VRTS in accordance with article 43(2);

“ Windsor Framework ” means the part of the EU withdrawal agreement known as the Windsor Framework by virtue of Joint Declaration No. 1/2023 of 24th March 2023 made between the EU and the United Kingdom in the Joint Committee established by the EU withdrawal agreement( 12 );

“ ZE ”, in relation to a car, a van or an SPV, means a car, a van or an SPV, as the case may be, in relation to which the zero-emission conditions are met;

“ ZE wheelchair accessible SPV ” means a ZE SPV which—

(a)

is a vehicle of category M1; and

(b)

is constructed or converted specifically so that it accommodates one or more persons seated in their wheelchairs when travelling on the road;

“ the zero-emission conditions ” are—

(a)

in relation to a car, a van or an SPV in relation to which type-approval or individual vehicle approval was granted before the date on which this Order comes into force, conditions A and C in paragraphs (7) and (9); and

(b)

in relation to any other car, van or SPV, [^F7and subject to paragraph (8A),^F7] conditions A to C in paragraphs (7) to (9).

(2) Subject to paragraph (3), a reference to registration, in relation to a car, a van or an SPV, is a reference to the first registration in [^F8 the United Kingdom ^F8] of that car, van or SPV under section 21 of the Vehicle Excise and Registration Act 1994 ( 13 ), and references to such a vehicle being “registered” are to be construed accordingly.

(3) A reference to registration, in relation to a car, a van or an SPV, does not include the registration of a car, van or SPV which—

(a)was registered (within the meaning of Article 3(53) of ) outside Regulation (EU) 2018/858[^F9the United Kingdom^F9] more than three months before the date of its registration within the meaning of paragraph (2); or

(b)is permanently removed from [^F9the United Kingdom^F9] within the period of three months beginning with the date of its registration within the meaning of paragraph (2).

(4) The specific emissions of CO ₂ of a car, a complete van or an SPV, other than a vehicle within paragraph [^F10 (4A) or ^F10] (5) , are the CO ₂ emissions of the vehicle which are specified as the “combined” CO ₂ emissions in the certificate of conformity or individual vehicle approval certificate, as the case may be.

[^F11 (4A) Where the administrator has granted an application under Schedule 3A (alternative specific emissions of CO₂: OVC hybrid electric vehicles) in respect of a car or van, the specific emissions of CO₂ of the vehicle are to be determined in accordance with Part 6 of that Schedule.^F11]

[^F12 (5) Where—

(a)a car, a complete van or an SPV is classed as an OVC hybrid electric vehicle in the certificate of conformity or individual approval certificate; and

(b)in the case of a car or complete van, paragraph (4A) does not apply in relation to the vehicle,

the specific emissions of CO ₂ of the vehicle are those specified as the “weighted, combined” CO ₂ emissions in that certificate. ^F12]

(6) The specific emissions of CO₂ of a completed van[^F13 , other than a van within paragraph (4A),^F13] are determined in accordance with Schedule 3.

(7) Condition A is that the car, the van or the SPV must have specific emissions of CO₂ of zero grams per kilometre.

(8) Condition B—

(a)in relation to a car, a complete van or an SPV, is that the minimum electric range, determined in accordance with Annex 21 to , must be at least 100 miles; andRegulation (EU) 2017/1151

(b)in relation to a completed van, is that the minimum electric range of the base vehicle, determined in accordance with Annex 21 to , must be at least 100 miles.Regulation (EU) 2017/1151

[^F14 (8A) Condition B does not need to be met in the case of a vehicle which was type-approved in accordance with Annex 21 to Regulation (EU) 2017/1151 as a Fuel Cell Vehicle or a Fuel Cell Hybrid Vehicle where the fuel cell is powered by hydrogen.

(8B) For the purposes of paragraph (8A)—

“ Fuel Cell Vehicle ” has the same meaning as in—

(a)

point 3.3.19 of Annex XXI of Regulation (EU) 2017/1151 as that Regulation has effect in domestic law, or

(b)

where the Regulation (EU) 2017/1151 as that Regulation applies in EU law is relevant, paragraph 3.3.19 of UN Regulation No 154;

“ Fuel Cell Hybrid Vehicle ” has the same meaning as in—

(a)

point 3.3.20 of Annex XXI of Regulation (EU) 2017/1151 as that Regulation has effect in domestic law, or

(b)

where the Regulation (EU) 2017/1151 as that Regulation applies in EU law is relevant, paragraph 3.3.20 of UN Regulation No 154.^F14]

(9) Condition C—

(a)in relation to a car, or in relation to an SPV of category M1, is that the manufacturer must provide a warranty with the car or the SPV—

(i)in respect of any traction battery, hydrogen fuel cell stack or hydrogen tank, covering a warranty period of at least eight years, or a distance of least the first 100,000 miles, whichever is reached first;

(ii)in respect of any traction battery, providing for replacement of the battery if it falls below 70% capacity during the warranty period in paragraph (i); and

(iii)in respect of the remainder of the vehicle, covering a warranty period of at least three years, or a distance of at least the first 60,000 miles, whichever is reached first; and

(b) in relation to a van, an SPV of category N1 or an SPV of category N2 which is within the description in paragraph (c) of the definition of “van”, is that the manufacturer must provide a warranty with the van or the SPV—

(ii)in respect of any traction battery, providing for replacement of the battery if it falls below 65% capacity during the warranty period in paragraph (i); and

(iii)in respect of the remainder of the vehicle, covering a warranty period of at least three years, or a distance of at least the first 60,000 miles, whichever is reached first.

(10) A reference in this Order to a vehicle being a vehicle of category M1, N1 or N2 is a reference to that vehicle category as defined in Article 4 of . Regulation (EU) 2018/858

(11) Subject to paragraph (12), any reference in this Order to rounding a number to the nearest whole number, or to calculating a number to the nearest decimal place, is to be read as a reference to rounding down any fraction of less than one half and rounding up any other fraction.

(12) Paragraph (11) does not apply where a provision of this Order specifies that a number which is not a whole number is to be rounded up to the nearest whole number.

Part 2 Establishment and general provision in relation to the Trading Schemes

Establishment of the Trading Schemes_I4

4. —(1) This Order establishes the following trading schemes, referred to in this Order as “ the Trading Schemes ”—

(a)the Non-Zero-Emission Car Registration Trading Scheme;

(b)the Non-Zero-Emission Car CO₂ Trading Scheme;

(c)the Non-Zero-Emission Van Registration Trading Scheme; and

(d)the Non-Zero-Emission Van CO₂ Trading Scheme.

(2) The purpose of the Trading Schemes is to limit, or encourage the limitation of, the emission of greenhouse gas resulting from the registration of NZE cars and NZE vans.

Period by reference to which the Trading Schemes operate_I5

5. The Trading Schemes operate by reference to the trading period.

Administration of the Trading Schemes_I6

6.—(1) The Secretary of State is appointed as the administrator of the Trading Schemes.

(2) The administrator must establish an electronic system (“the registry”) for the purposes of the Trading Schemes, in particular to keep track of—

(a)participants in the schemes;

(b)the allocation of allowances to participants;

(c)the acquisition of credits by participants and SPV manufacturers;

(d)the trading of allowances and credits by participants and SPV manufacturers; and

(e)the surrender or expiry of allowances and credits.

(3) The administrator must create an account in the registry for—

(a)each manufacturer which is a participant in the Trading Schemes, or which is a member of a pool participant in the Trading Schemes; and

(b)each SPV manufacturer.

Allowances and credits: general_I7

7. Allowances allocated, and credits acquired, for the purposes of the Trading Schemes may not be used by participants in the Trading Schemes or SPV manufacturers for any other purpose.

Pool participants in the Trading Schemes: general_I8

8.—(1) Each manufacturer which is a member of a pool participant in the Trading Schemes is jointly and severally liable—

(a)to comply with requirements placed on the pool participant in the Trading Schemes by or under this Order; and

(b)in respect of a financial civil penalty imposed on the pool participant in the Trading Schemes under Part 6.

(2) Paragraph (3) applies to any reference in this Order to a participant in the Trading Schemes being the manufacturer of a car, a van, a base vehicle or an SPV, where that participant is a pool participant in the Trading Schemes.

(3) A reference to which this paragraph applies is to be read as a reference to the pool participant in the Trading Schemes being the manufacturer of a car, a van, a base vehicle or an SPV, as the case may be, of which a member of the group of manufacturers making up the pool participant in the Trading Schemes is the manufacturer.

(4) Any obligation on the administrator to give a notice to, or to notify, a pool participant in the Trading Schemes may be complied with by giving the notice to, or notifying, the manufacturer identified to the administrator in accordance with—

(a)paragraph 5 (c)(i) of Schedule 5 (application to be treated as a pool participant) in the application made under that Schedule; or

(b)article 83 (1) (updating information provided with application under Schedule 5).

Part 3 The Trading Schemes

Chapter 1 The Non-Zero-Emission Car Registration Trading Scheme (CRTS)

Interpretation of Chapter 1_I9

9. In this Chapter—

(a) the retention by a CRTS participant of a CRTS allowance for use for a scheme year later than the scheme year of allocation in accordance with article 14(1) is referred to as “ banking ” the CRTS allowance;

(b) a CRTS allowance which is retained for use for a scheme year later than the scheme year of allocation is referred to as a “ banked ” CRTS allowance;

(c) the surrender by a CRTS participant, in accordance with article 15, of a CRTS allowance which is due to be allocated to the participant for a future scheme year is referred to as “ borrowing ” the CRTS allowance;

(d) a CRTS allowance which is surrendered as described in paragraph (c) is referred to as a “ borrowed ” CRTS allowance;

(e) “ scheme year of pooling ” means a scheme year for which a group of two or more manufacturers is a pool CRTS participant;

(f) “ banked pool allowances ” means CRTS allowances which were banked by a pool CRTS participant for a scheme year of pooling and which remain available for use in accordance with article 14(1) for one or more of the scheme years which follow a scheme year of pooling;

(g) “ borrowed pool allowances ” means CRTS allowances which were borrowed by a pool CRTS participant for a scheme year of pooling but which were not accounted for in accordance with article 15 for a scheme year of pooling;

(h) “ departing member ” means a manufacturer which ceases to a member of a pool CRTS participant part-way through the trading period;

(i) “ joining manufacturer ” means a manufacturer which becomes a member of a pool CRTS participant part-way through the trading period;

(j) “ in-year banked allowances ”, in relation to a scheme year of pooling, means CRTS allowances which were available to a pool CRTS participant to account for its activity in the CRTS in accordance with article 27 for that scheme year of pooling, but which were not required by it in order to do so;

(k) “ in-year borrowed allowances ”, in relation to a scheme year of pooling, means CRTS allowances which were borrowed by a pool CRTS participant in order to account for its activity in the CRTS for that scheme year of pooling.

Activity to which the CRTS applies and unit of measurement of activity_I10

10.—(1) The activity to which the CRTS applies is the registration of an NZE car during the trading period.

(2) The unit of measurement of that activity is the registration of one NZE car.

Participants in the CRTS_I11

11.—(1) The manufacturer of a car which is registered during a scheme year is a CRTS participant for that scheme year, subject to paragraph (2).

(2) Two or more manufacturers of a car which is registered during a scheme year are a pool CRTS participant for that scheme year, where the administrator has granted an application made by those manufacturers under Schedule 5 (application by two or more manufacturers to be a pool participant in the Trading Schemes) for that scheme year which relates to the CRTS.

(3) A CRTS participant is a low-volume CRTS participant for a scheme year where that participant meets the criteria to be treated as a low-volume CRTS participant in accordance with Schedule 4.

(4) Where there is any doubt as to the identification of the manufacturer of a car in accordance with paragraph (a) or (b) of the definition of “manufacturer” in article 3(1), the administrator may identify the CRTS participant in relation to the registration of that car.

CRTS allowances and limits on CRTS allowances and CRTS activity_I12

12.—(1) A CRTS allowance is an allowance for the registration of one NZE car.

(2) The total amount of CRTS allowances which may be allocated for the trading period is limited in accordance with article 13.

(3) The total number of units of activity in the CRTS which may be accounted for by the surrender of a CRTS allowance or a CRTS credit in accordance with article 27 for the trading period is limited to the number which results from the following calculation.

Step 1
Calculate the “relevant percentage” for each scheme year which is—
(a)
for the 2024 scheme year, 100%

(b)
for the 2025 scheme year and the 2026 scheme year, the sum of—
(i)
the percentage shown in column 2 of the Table in Part 1 of Schedule 6 (percentage of car registrations for calculating CRTS allowances) for that scheme year;

(ii)
the percentage shown in article 15(2) (limits on borrowed CRTS allowances) for that scheme year; and

(iii)
the percentage shown in article 23(3) to (5) (limits on conversion of unused CCTS allowances into CRTS credits) for that scheme year; and

(c)
for the 2027 scheme year, the 2028 scheme year, the 2029 scheme year and the 2030 scheme year, the percentage shown in column 2 of the Table in Part 1 of Schedule 6 for that scheme year.
Step 2
Calculate the number of cars registered during the trading period by a low-volume CRTS participant or by a CRTS participant described in article 13(4) or (6).
Step 3
Calculate the total number of cars registered during the trading period, subtract from that number the number obtained at Step 2, and multiply the resulting number by the average of the relevant percentages obtained at Step 1.
Step 4
Calculate the number which is equal to 2.5% of all the cars, vans and SPVs which are registered during the trading period.
Step 5
Calculate the number of ZE SPVs of category M1 of which an SPV car manufacturer is the manufacturer, which were to be used exclusively by a car club for the provision of a car club service for a period of 18 months from the date the SPV was registered and which were registered during the trading period, and multiply that number by 0.5.
Step 6
Calculate the number of ZE SPVs of category M1 which are registered during the trading period.
Step 7
Calculate the number of ZE wheelchair accessible SPVs which are registered during the trading period and multiply that number by 0.5.
Step 8
Add together the numbers which result from Steps 2 to 7.

Allocation of CRTS allowances_I13

13.—(1) The administrator must allocate CRTS allowances in accordance with paragraphs (2) to (7), and subject to paragraph (8).

(2) Except where a CRTS participant falls within paragraph (3), or where paragraph (5) or (7) applies, the administrator must allocate to a CRTS participant for each scheme year a number of CRTS allowances which is equal to P multiplied by T, where—

(a)P is the percentage shown in column 2 of the Table in Part 1 of Schedule 6 for that scheme year; and

(b)T is the total number of cars of which the CRTS participant is the manufacturer and which were registered during that scheme year.

(3) The administrator must allocate to a low-volume CRTS participant a number of CRTS allowances for a scheme year which is equal to the number of cars of which the low-volume CRTS participant is the manufacturer and which are registered during that scheme year, subject to a maximum of 2,499 CRTS allowances.

(4) Paragraph (5) applies for the purpose of calculating the number of CRTS allowances to be allocated to a CRTS participant where—

(a) the CRTS participant is not a low-volume CRTS participant for the scheme year for which the calculation is made (referred to in this paragraph and in paragraph (5) as “the transition year”);

(b)the CRTS participant was a low-volume CRTS participant for the scheme year immediately preceding the transition year; and

(c)the transition year is not the 2030 scheme year.

(5) Where this paragraph applies, the administrator must allocate to the CRTS participant a number of CRTS allowances for the transition year which is equal to the higher of—

(a)the number of cars of which the CRTS participant is the manufacturer and which were registered during the transition year, subject to a maximum of 2,499 CRTS allowances; or

(b)the number which results from the application of the formula in paragraph (2) for the transition year.

(6) Paragraph (7) applies for the purpose of calculating the number of CRTS allowances to be allocated to a CRTS participant which—

(a)was a low-volume CRTS participant by virtue of Part 2 of Schedule 4 for the 2029 scheme year; and

(b)is the manufacturer of fewer than 2,500 cars, but more than 999 cars, which were registered during the 2030 scheme year.

(7) Where this paragraph applies, the administrator must allocate to the CRTS participant a number of CRTS allowances for the 2030 scheme year which is equal to the higher of—

(a)the number of cars of which the CRTS participant is the manufacturer and which were registered during the 2030 scheme year, subject to a maximum of 2,499 CRTS allowances; or

(b)the number which results from the application of the formula in paragraph (2) for the 2030 scheme year.

(8) The allocation of allowances in accordance with this article may not result in the allocation of part of a CRTS allowance which is smaller than one tenth of a CRTS allowance, and a CRTS participant’s allocation of CRTS allowances must, where necessary, be rounded to the nearest decimal place accordingly.

Banking CRTS allowances_I14

14. —(1) A CRTS allowance which is allocated to a CRTS participant in accordance with article 13 for a scheme year (referred to in this article as “ the scheme year of allocation ”) may be—

(a)surrendered in accordance with article 27 by that CRTS participant, or by a CRTS participant which acquires the CRTS allowance through trading in accordance with article 25, for the scheme year of allocation or for any of the three subsequent scheme years;

(b)traded in accordance with article 25 during the trading window following the scheme year of allocation, or the trading window following any of the three subsequent scheme years, by that CRTS participant or by a CRTS participant which acquires the CRTS allowance through trading in accordance with article 25;

[^F15 (ba)traded in accordance with article 25A during the trading window following the scheme year of allocation, or the trading window following any of the three subsequent scheme years, by that CRTS participant or by a CRTS participant which acquires the CRTS allowance through trading in accordance with article 25;^F15]

[^F16 (c)exchanged for CCTS allowances in accordance with article 35 during the trading window following the scheme year of allocation, or the trading window following any of the three subsequent scheme years, by that CRTS participant or by a CRTS participant which acquires the CRTS allowance through trading in accordance with article 25;

(d)exchanged for part of a VRTS credit in accordance with article 55A during the trading window following the scheme year of allocation, or the trading window following any of the three subsequent years, by that CRTS participant or by a CRTS participant which acquires the CRTS allowance through trading in accordance with article 25.^F16]

(2) A CRTS participant may bank parts of CRTS allowances, but may not bank a part smaller than one tenth of a CRTS allowance.

Borrowing CRTS allowances_I15

15.—(1) Subject to the following provisions of this article, a CRTS participant may, for [^F17any scheme year other than the 2030 scheme year^F17] , surrender in accordance with article 27 a number of CRTS allowances which are due to be allocated to it for later scheme years.

(2) A CRTS participant may borrow CRTS allowances provided—

(a)the number of CRTS allowances which the CRTS participant borrows to surrender for the 2024 scheme year does not exceed 16.5% of the total number of cars of which the participant is manufacturer and which are registered during the 2024 scheme year;

(b)^F19the number of CRTS allowances which the CRTS participant borrows to surrender for the 2025 scheme year does not exceed [^F1819.6%^F18] of the total number of cars of which the participant is manufacturer and which are registered during the 2025 scheme year; ...

(c)the number of CRTS allowances which the CRTS participant borrows to surrender for the 2026 scheme year does not exceed 8.25% of the total number of cars of which the participant is manufacturer and which are registered during the 2026 scheme year;

[^F20 (d)the number of CRTS allowances which the CRTS participant borrows to surrender for the 2027 scheme year does not exceed 7.6% of the total number of cars of which the participant is manufacturer and which are registered during the 2027 scheme year;

(e)the number of CRTS allowances which the CRTS participant borrows to surrender for the 2028 scheme year does not exceed 7.8% of the total number of cars of which the participant is manufacturer and which are registered during the 2028 scheme year; and

(f)the number of CRTS allowances which the CRTS participant borrows to surrender for the 2029 scheme year does not exceed 6.6% of the total number of cars of which the participant is manufacturer and which are registered during the 2029 scheme year.^F20]

(3) The total number of cars of which a CRTS participant is the manufacturer and which are registered during a scheme year is the number notified to the participant by the administrator under article 79.

(4) A CRTS participant may borrow parts of CRTS allowances, but may not borrow a part smaller than one tenth of a CRTS allowance.

(5) Where a CRTS participant intends to borrow CRTS allowances in accordance with this article for use for a scheme year—

(a)the CRTS participant must notify the administrator of that intention, and of the intended number of borrowed CRTS allowances, before the end of the trading window which follows that scheme year; and

(b)the administrator must decide whether or not the intended number of borrowed CRTS allowances is appropriate and notify the CRTS participant in writing of that decision.

(6) A CRTS participant may borrow CRTS allowances which are due to be allocated to it for the 2025 scheme year[^F21 or for any subsequent scheme year^F21] and must account for any borrowed allowances in accordance with the following paragraphs of this article.

(7) Where a CRTS participant borrows a number of CRTS allowances to surrender for a scheme year, the participant must account for the borrowed allowances by surrendering an equivalent number of CRTS allowances or CRTS credits for the following scheme year or a subsequent scheme year, together with an additional number of CRTS allowances or CRTS credits, calculated in accordance with paragraphs (8) to (11).

(8) If the CRTS participant accounts for the borrowed allowances for the scheme year which follows immediately after the scheme year for which the borrowed allowances were surrendered, the CRTS participant must surrender—

(a)a number of CRTS allowances or CRTS credits which is equal to the number of borrowed allowances; and

(b)an additional number of CRTS allowances or CRTS credits which amounts to 3.5% of the number of borrowed allowances.

(9) If the CRTS participant accounts for the borrowed allowances for a scheme year which begins one year after the end of the scheme year for which the borrowed allowances were surrendered, the CRTS participant must surrender—

(a)a number of CRTS allowances or CRTS credits which is equal to the number of borrowed allowances; and

(b)an additional number of CRTS allowances or CRTS credits which amounts to 7.12% of the number of borrowed allowances.

(10) If the CRTS participant accounts for the borrowed allowances for a scheme year which begins two years after the end of the scheme year for which the borrowed allowances were surrendered, the CRTS participant must surrender—

(a)a number of CRTS allowances or CRTS credits which is equal to the number of borrowed allowances; and

(b)an additional number of CRTS allowances or CRTS credits which amounts to 10.87% of the number of borrowed allowances.

[^F22 (10A) If the CRTS participant accounts for the borrowed allowances for a scheme year which begins three years after the end of the scheme year for which the borrowed allowances were surrendered, the CRTS participant must surrender—

(a)a number of CRTS allowances or CRTS credits which is equal to the number of borrowed allowances; and

(b)an additional number of CRTS allowances or CRTS credits which amounts to 14.75% of the number of borrowed allowances.

(10B) If the CRTS participant accounts for the borrowed allowances for a scheme year which begins four years after the end of the scheme year for which the borrowed allowances were surrendered, the CRTS participant must surrender—

(a)a number of CRTS allowances or CRTS credits which is equal to the number of borrowed allowances; and

(b)an additional number of CRTS allowances or CRTS credits which amounts to 18.77% of the number of borrowed allowances.

(10C) If the CRTS participant accounts for the borrowed allowances for a scheme year which begins five years after the end of the scheme year for which the borrowed allowances were surrendered, the CRTS participant must surrender—

(a)a number of CRTS allowances or CRTS credits which is equal to the number of borrowed allowances; and

(b)an additional number of CRTS allowances or CRTS credits which amounts to 22.93% of the number of borrowed allowances.^F22]

(11) Where the number of additional CRTS allowances or CRTS credits which is to be surrendered in accordance with [^F23sub-paragraph (b) of any of paragraphs (8) to (10C)^F23] is not a whole number, the number is to be rounded up to the nearest whole number of allowances or credits.

(12) A CRTS participant must account for a borrowed CRTS allowance for a scheme year no later than [^F24the 2030 scheme year^F24] .

(13) Where a CRTS participant decides to account for borrowed CRTS allowances for a scheme year earlier than [^F25the 2030 scheme year^F25] , that participant must notify the administrator of its decision, before the end of the trading window which follows the scheme year for which the participant intends to account for the allowances.

(14) Where a decision by a CRTS participant not to account for borrowed CRTS allowances for a scheme year would result in the participant having banked CRTS allowances standing in its name in the registry for the following scheme year, the CRTS participant must give a notification under paragraph (13) which relates to the number of borrowed CRTS allowances which would prevent that outcome.

(15) A borrowed CRTS allowance may not be traded under article 25 [^F26or 25A or exchanged under article 35 or 55A^F26] .

Banked allowances: pool CRTS participants_I16

16.—(1) The administrator must transfer to a departing member its share of any banked pool allowances, calculated in accordance with paragraphs (2) and (3).

(2) The departing member’s share of banked pool allowances is the number which results from adding together the departing member’s share of the in-year banked allowances for each of the scheme years of pooling during which it was a member of the pool CRTS participant, calculated in accordance with paragraph (3).

(3) The departing member’s share of the in-year banked allowances for a scheme year of pooling is calculated as follows.

Step 1
Calculate “PZE”, which is the number of ZE cars of which the pool CRTS participant is treated as being the manufacturer in accordance with article 8(3) and which were registered during the scheme year of pooling.
Step 2
Calculate “MZE”, which is the number of ZE cars of which the departing member is the manufacturer and which were registered during the scheme year of pooling.
Step 3
Divide MZE by PZE.
Step 4
The departing member’s share of the in-year banked allowances for a scheme year of pooling is the number of those allowances multiplied by the number obtained at step 3.

(4) A departing member may use its share of the banked pool allowances in accordance with article 14, as if those allowances had been allocated to it for the scheme year of pooling for which they were allocated to the pool CRTS participant.

(5) Any banked CRTS allowances which remain available for use in accordance with article 14 by a joining manufacturer may be used by the pool CRTS participant in accordance with article 14 during the scheme years of pooling, as if those allowances had been allocated to the pool CRTS participant for the scheme year for which they were allocated to the joining manufacturer.

(6) The administrator must update the registry to reflect the apportionment of banked pool allowances in accordance with this article.

Borrowed allowances: pool CRTS participants_I17

17.—(1) A departing member’s share of the borrowed pool allowances is the number of CRTS allowances which results from adding together the departing member’s share of the in-year borrowed allowances for each of the scheme years of pooling during which it was a member of the pool CRTS participant, calculated in accordance with paragraph (2).

(2) The departing member’s share of the in-year borrowed allowances for a scheme year of pooling is calculated as follows.

Step 1
Calculate “PNZE”, which is the number of NZE cars of which the pool CRTS participant is treated as being the manufacturer in accordance with article 8(3) and which were registered during the scheme year of pooling.
Step 2
Calculate “MNZE”, which is the number of NZE cars of which the departing member is the manufacturer and which were registered during the scheme year of pooling.
Step 3
Divide MNZE by PNZE.
Step 4
The departing member’s share of the in-year borrowed allowances for a scheme year of pooling is the number of those allowances multiplied by the number obtained at step 3.

(3) A departing member must account for its share of the borrowed pool allowances in accordance with article 15(7), as if those allowances had been borrowed by the departing member for the scheme year of pooling for which they were borrowed by the pool CRTS participant.

(4) Any borrowed CRTS allowances which have not been accounted for by a joining manufacturer in accordance with article 15(7) must be so accounted for by the pool CRTS participant for the scheme years of pooling, as if those allowances had been borrowed by the pool CRTS participant for the scheme year for which they were borrowed by the joining manufacturer.

(5) The administrator must update the registry to reflect the apportionment of borrowed CRTS allowances in accordance with this article.

CRTS credits: general_I18

18.—(1) A CRTS participant may acquire a CRTS credit in accordance with articles 19, 20 [^F27, 23 to 23B, 57A and 58A^F27] .

(2) Where [^F28it^F28] acquires a CRTS credit for a scheme year, a CRTS participant may—

(a)surrender that CRTS credit for that scheme year in accordance with article 27; or

(b)trade the credit in accordance with article 25 during the trading window following that scheme year[^F29 , unless the credit was acquired by the CRTS participant in accordance with article 23, 23A, 23B, 57A or 58A^F29] .

(3) An SPV car manufacturer may acquire a CRTS credit in accordance with article 21 or 22.

(4) An SPV car manufacturer may trade a credit acquired for a scheme year in accordance with article 26 [^F30or 26A^F30] during the trading window following that scheme year.

(5) Where a CRTS participant or an SPV car manufacturer acquires a CRTS credit in accordance with articles 19 to [^F3123B^F31] , the administrator must update the registry accordingly [^F32(see also the requirement for the administrator to update the registry in articles 57A(7) and 58A(8))^F32] .

CRTS credits: registration of ZE SPVs (CRTS participants)_I19

19.—(1)[^F33 A^F33] CRTS participant acquires a CRTS credit for a scheme year for each ZE SPV of which it is the manufacturer and which—

(a)is registered during the scheme year;

(b)is a vehicle of category M1; and

(c)is not a ZE wheelchair accessible SPV.

(2)[^F34 A^F34] CRTS participant acquires one and a half CRTS credits for a scheme year for each ZE wheelchair accessible SPV of which it is the manufacturer and which is registered during the scheme year.

^F35(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

CRTS credits: car clubs (CRTS participants)_I20

20.—(1) Subject to paragraph (6), a CRTS participant acquires half a CRTS credit for a scheme year (in addition to any CRTS credit acquired under article 19 where applicable) for each ZE car or ZE SPV of category M1—

(a)of which it is the manufacturer and which is registered during the scheme year; and

(b)which is to be used exclusively by a car club for the provision of a car club service for a period of 18 months from the date it is registered.

(2) The administrator must record in the registry the expiry of a half CRTS credit acquired by a CRTS participant under paragraph (1) if—

(a)the administrator gives written notice to the CRTS participant that it is satisfied that a ZE car or ZE SPV of category M1 mentioned in paragraph (1)(a) is not being, or has not been, used in accordance with paragraph (1)(b); and

(b)the CRTS participant has not traded that half CRTS credit in accordance with article 25 nor surrendered it in accordance with article 27.

(3) Where a CRTS participant receives, before 1st November 2031, a notice from the administrator in accordance with paragraph (2)(a) and it has traded in accordance with article 25, or surrendered in accordance with article 27, a half CRTS credit acquired under paragraph (1) to which that notice applies, that participant must account for each such half CRTS credit in accordance with article 27(1)(b).

(4) A CRTS participant must comply with the obligation in paragraph (3)—

(a)for the scheme year for which the administrator is satisfied that a ZE car or ZE SPV of category M1 is not being, or has not been, used in accordance with paragraph (1)(b); or

(b)for the 2030 scheme year, where the administrator is so satisfied after the end of 2030 scheme year but before 1st November 2031.

(5) The administrator may not give a notice in accordance with paragraph (2)(a) where—

(a)a car club has ceased to use a ZE car or ZE SPV for the purposes of offering a car club service because the vehicle has sustained damage; and

(b)the Secretary of State has been notified of that in accordance with paragraph 1 or 2 of Schedule 3A to the Road Vehicles (Registration and Licensing) Regulations 2002(14).

(6) A CRTS participant may not acquire a number of CRTS credits for a scheme year in accordance with this article which exceeds 2.5% of the number of cars, vans and SPVs of which that participant is the manufacturer and which were registered during the scheme year.

CRTS credits: registration of ZE SPVs (SPV car manufacturers)_I21

21.—(1) An SPV car manufacturer acquires a CRTS credit for a scheme year for each ZE SPV of which it is the manufacturer and which—

(a)is registered during the scheme year;

(b)is a vehicle of category M1; and

(c)is not a ZE wheelchair accessible SPV.

(2) An SPV car manufacturer acquires one and a half CRTS credits for a scheme year for each ZE wheelchair accessible SPV of which it is the manufacturer and which is registered during a scheme year.

CRTS credits: car clubs (SPV car manufacturers)_I22

22.—(1) Subject to paragraph (3), an SPV car manufacturer acquires half a CRTS credit for a scheme year (in addition to any CRTS credit acquired under article 21 where applicable) for each ZE SPV of category M1—

(a)of which it is the manufacturer and which is registered during the scheme year; and

(b)which is to be used exclusively by a car club for the provision of a car club service for a period of 18 months from the date it is registered.

(2) The administrator must record in the registry the expiry of a half CRTS credit acquired by an SPV car manufacturer under paragraph (1) if—

(a)the administrator gives written notice to the SPV car manufacturer that it is satisfied that a ZE SPV mentioned in paragraph (1)(a) is not being, or has not been, used in accordance with paragraph (1)(b); and

(b)the SPV car manufacturer has not traded that half CRTS credit in accordance with article 26 [^F36or 26A^F36] .

(3) Where an SPV car manufacturer receives, before 1st November 2031, a notice from the administrator in accordance with paragraph (2)(a) and it has traded in accordance with article 26 [^F37or 26A^F37] a half CRTS credit acquired under paragraph (1) to which that notice applies, the SPV car manufacturer must forfeit a half CRTS credit to which it becomes entitled under paragraph (1) for each half CRTS credit to which the notice relates.

(4) The administrator may not give a notice in accordance with paragraph (2)(a) where—

(a)a car club has ceased to use a ZE SPV for the purposes of offering a car club service because the vehicle has sustained damage; and

(b)the Secretary of State has been notified of that in accordance with paragraph 1 or 2 of Schedule 3A to the Road Vehicles (Registration and Licensing) Regulations 2002.

CRTS credits: conversion of unused CCTS allowances_I23

23.—(1) A CRTS participant may acquire one CRTS credit in exchange for 167 unused CCTS allowances by making a request to the administrator if—

(a)the CRTS participant’s number of units of activity in the CCTS in a scheme year does not exceed the number of CCTS allowances which were allocated to it in accordance with article 34 for that year;

(b) the CRTS participant has more CCTS allowances than it requires in order to comply with article 38(1) (accounting for activity in the CCTS) for that scheme year (referred to in this article as “ unused CCTS allowances ”); and

(c)the unused CCTS allowances were allocated by the administrator for [^F38any scheme year other than the 2030 scheme year^F38] .

(2) A request under paragraph (1)—

(a)must be made during the trading window following the scheme year for which the unused CCTS allowances were allocated; and

(b)must be for a whole number of CRTS credits.

(3) A request under paragraph (1) to exchange unused CCTS allowances allocated for the 2024 scheme year is limited to a number of CRTS credits which does not exceed 14.3% of the [^F39total number of cars of which the CRTS participant is the manufacturer and which were registered during that scheme year^F39] .

(4) A request under paragraph (1) to exchange unused CCTS allowances allocated for the 2025 scheme year is limited to a number of CRTS credits which does not exceed [^F4025.2%^F40] of the [^F41total number of cars of which the CRTS participant is the manufacturer and which were registered during that scheme year^F41] .

(5) A request under paragraph (1) to exchange unused CCTS allowances allocated for the 2026 scheme year is limited to a number of CRTS credits which does not exceed [^F4226.4%^F42] of the [^F43total number of cars of which the CRTS participant is the manufacturer and which were registered during that scheme year^F43] .

[^F44 (5A) A request under paragraph (1) to exchange unused CCTS allowances allocated for the 2027 scheme year is limited to a number of CRTS credits which does not exceed 26.6% of the total number of cars of which the CRTS participant is the manufacturer and which were registered during that scheme year.

(5B) A request under paragraph (1) to exchange unused CCTS allowances allocated for the 2028 scheme year is limited to a number of CRTS credits which does not exceed 31.2% of the total number of cars of which the CRTS participant is the manufacturer and which were registered during that scheme year.

(5C) A request under paragraph (1) to exchange unused CCTS allowances allocated for the 2029 scheme year is limited to a number of CRTS credits which does not exceed 33% of the total number of cars of which the CRTS participant is the manufacturer and which were registered during that scheme year.^F44]

(6) A CRTS credit acquired in accordance with this article may not be traded under article 25.

[^F45CRTS credits: conversion of unused VRTS allowances by a CRTS participant which is also a VRTS participant

23A.—(1) During a trading window, a CRTS participant which is also a VRTS participant may acquire two CRTS credits in exchange for one unused VRTS allowance by making a request to the administrator if—

(a)the participant’s number of units of activity in the VRTS in a scheme year does not exceed the sum of—

(i)the number of VRTS allowances which were allocated to the participant in accordance with article 45 for that year;

(ii)the number of any VRTS allowances which were banked by the participant in accordance with article 46 and were available for it to use at the beginning of the trading window; and

(iii)the number of any VRTS credits which were acquired by the participant in accordance with article 55 (conversion of unused VCTS allowances);

(b) the participant has more VRTS allowances than it requires in order to comply with article 59 (accounting for activity in the VRTS) for that scheme year (referred to in this article as “ unused VRTS allowances ”); and

(c)the participant did not acquire the unused VRTS allowances in accordance with article 47 (borrowing VRTS allowances).

(2) A request under paragraph (1)—

(a)must be made during the trading window following the scheme year for which the participant intends to surrender the CRTS credits to which the request relates; and

(b)may be for the exchange of a part of a VRTS allowance but may not be for the exchange of a part which is smaller than one tenth of a VRTS allowance.

(3) A CRTS credit acquired in accordance with this article may not be traded under article 25.^F45]

[^F46CRTS credits: conversion of VRTS credits by a CRTS participant which is also an SPV van manufacturer

23B.—(1) During a trading window, a CRTS participant which is also an SPV van manufacturer may acquire two CRTS credits in exchange for one VRTS credit by making a request to the administrator.

(2) A request under paragraph (1)—

(a)must be made during the trading window following the scheme year for which the participant intends to surrender the CRTS credits to which the request relates; and

(b)may be for the exchange of a part of a VRTS credit but may not be for the exchange of a part which is smaller than one tenth of a VRTS credit.

(3) A CRTS credit acquired in accordance with this article may not be traded under article 25.^F46]

Measuring activity in the CRTS_I24

24. A CRTS participant’s number of units of activity in the CRTS during a scheme year is the number of NZE cars of which the participant is the manufacturer and which are registered during that scheme year, as notified to the participant by the administrator in accordance with article 79.

Trading CRTS allowances and credits: CRTS participants_I25

25.—(1) During a trading window, a CRTS participant may trade any CRTS allowances or CRTS credits with another CRTS participant, but may not trade—

(a)a CRTS allowance which was borrowed in accordance with article 15; or

(b)a CRTS credit which was acquired in accordance with article 23 (conversion of unused CCTS allowances)[^F47 , article 23A (conversion of unused VRTS allowances), article 23B (conversion of VRTS credits by a SPV van manufacturer), article 57A (trading VRTS allowances with CRTS participants) or article 58A (trading VRTS credits with CRTS participants: SPV van manufacturers)^F47] .

(2) A CRTS participant may trade parts of CRTS allowances or CRTS credits, but may not trade a part smaller than one tenth of a CRTS allowance or CRTS credit.

(3) Each CRTS participant which is party to a trade [^F48under this article^F48] must, before the end of the trading window, notify the administrator of the trade and each notification must include—

(a)the name and account number in the registry of the CRTS participant which is the transferor;

(b)the name and account number in the registry of the CRTS participant which is the transferee;

[^F49 (ba)a statement of the fact that the trade was carried out under this article;^F49]

(c)the number of CRTS allowances or CRTS credits traded; and

(d)the price paid for those CRTS allowances or CRTS credits.

(4) A CRTS participant which trades a CRTS allowance or a CRTS credit in accordance with this article must inform the other party to the trade of their account number in the registry.

(5) Where a CRTS participant is a pool CRTS participant, a reference in this article to a CRTS participant’s account number is a reference to the account number of the manufacturer identified to the administrator in accordance with—

(a)paragraph 5(c)(i) of Schedule 5 (application to be treated as a pool participant) in the application made under that Schedule; or

(b)article 83(1) (updating information provided with application under Schedule 5).

(6) Where a trade is notified in accordance with paragraph (3), the administrator must update the registry and notify the parties to the trade accordingly.

(7) Unless the administrator is satisfied that notification of a trade has been given in accordance with this article, the trade is treated as not having taken place.

[^F50Trading CRTS allowances with VRTS participants

25A.—(1) During a trading window, a CRTS participant may trade any unused CRTS allowances with a VRTS participant if—

(a)the CRTS participant’s number of units of activity in the CRTS in a scheme year does not exceed the sum of—

(i)the number of CRTS allowances which were allocated to the CRTS participant in accordance with article 13 for that year;

(ii)the number of any CRTS allowances which were banked by the CRTS participant in accordance with article 14 and were available for it to use at the beginning of the trading window; and

(iii)the number of any CRTS credits which were acquired by the CRTS participant in accordance with article 23 (conversion of unused CCTS allowances) and are available for it to use;

(b) the CRTS participant has more CRTS allowances than it requires in order to comply with article 27 (accounting for activity in the CRTS) for that scheme year (referred to in this article as “ unused CRTS allowances ”); and

(c)the CRTS participant did not acquire the unused CRTS allowances in accordance with article 15 (borrowing CRTS allowances).

(2) Where a CRTS participant trades a CRTS allowance under this article, the CRTS allowance is automatically converted to four tenths of a VRTS credit on disposal.

(3) The CRTS participant may trade parts of CRTS allowances (in which case the conversion rate in paragraph (2) applies on a proportional basis) but may not trade a part smaller than one tenth of a CRTS allowance.

(4) Each party to a trade under this article must, before the end of the trading window, notify the administrator of the trade, and each notification must include—

(a)the name and account number in the registry of the transferor;

(b)the name and account number in the registry of the transferee;

(c)a statement of the fact that the trade was carried out under this article;

(d)the number of CRTS allowances traded; and

(e)the price paid for those CRTS allowances.

(5) Each party to a trade under this article must inform the other party to the trade of their account number in the registry.

(6) Where—

(a)the transferor is a pool CRTS participant, article 25(5) applies to a trade under this article as it applies to a trade under that article;

(b)the transferee is a pool VRTS participant, article 57(5) applies to a trade under this article as it applies to a trade under that article.

(7) Where a trade is notified in accordance with paragraph (4), the administrator must update the registry and notify the parties to the trade accordingly.

(8) Unless the administrator is satisfied that notification of a trade has been given in accordance with paragraph (4), the trade is treated as not having taken place.^F50]

Trading CRTS credits [^F51with CRTS participants^F51] : SPV car manufacturers_I26

26.—(1) An SPV car manufacturer may trade CRTS credits acquired by it under article 21 or 22 [^F52with a CRTS participant^F52] in accordance with paragraphs (2) and (3).

[^F53 (2) An SPV car manufacturer may only trade a CRTS credit under this article during the trading window following the scheme year for which the CRTS credit was acquired by the SPV car manufacturer.^F53]

(3) A trade under [^F54this article^F54] must comply with paragraphs (2) to (5) of article 25, as if references to a CRTS participant in those paragraphs (except for the reference in paragraph (3)(b)) include an SPV car manufacturer.

(4) Where a trade is notified in accordance with article 25(3), the administrator must update the registry and notify the parties to the trade accordingly.

(5) Unless the administrator is satisfied that notification of a trade has been given in accordance with this article, the trade is treated as not having taken place.

[^F55Trading CRTS credits with VRTS participants: SPV car manufacturers

26A.—(1) An SPV car manufacturer may trade any CRTS credits acquired by it under article 21 or 22 with a VRTS participant in accordance with paragraphs (2) to (7).

(2) An SPV car manufacturer may only trade a CRTS credit under this article during the trading window following the scheme year for which the CRTS credit was acquired by the SPV car manufacturer.

(3) Where an SPV car manufacturer trades a CRTS credit with a VRTS participant under this article, the CRTS credit is automatically converted to four tenths of a VRTS credit on disposal.

(4) An SPV car manufacturer may trade parts of CRTS credits (in which case the conversion rate in paragraph (3) applies on a proportional basis) but may not trade a part smaller than one tenth of a CRTS credit.

(5) Each party to a trade under this article must, before the end of the trading window, notify the administrator of the trade, and each notification must include—

(a)the name and account number in the registry of the transferor;

(b)the name and account number in the registry of the transferee;

(c)a statement of the fact that the trade was carried out under this article;

(d)the number of CRTS credits traded; and

(e)the price paid for those CRTS credits.

(6) Each party to a trade under this article must inform the other party to the trade of their account number in the registry.

(7) Where the transferee is a pool VRTS participant, article 57(5) applies to a trade under this article as it applies to a trade under that article.

(8) Where a trade is notified in accordance with paragraph (5), the administrator must update the registry and notify the parties to the trade accordingly.

(9) Unless the administrator is satisfied that notification of a trade has been given in accordance with paragraph (5), the trade is treated as not having taken place.^F55]

Accounting for activity in the CRTS_I27

27.—(1) For each scheme year, and no later than 31st December of the year following a scheme year, a CRTS participant must account for—

(a)each unit of its activity in the CRTS, measured in accordance with article 24, by surrendering a CRTS allowance or a CRTS credit;

(b)each half CRTS credit which the participant must account for in accordance with article 20(3) (car clubs), by surrendering a half CRTS allowance or a half CRTS credit; and

(c)any additional CRTS allowances or CRTS credits which the participant must surrender, or which it chooses to surrender, for that scheme year in accordance with article 15(7) (accounting for borrowed CRTS allowances).

(2) A CRTS participant must surrender in accordance with paragraph (1) CRTS allowances and CRTS credits which are recorded in its name in the registry, including any CRTS allowances or CRTS credits acquired through trading in accordance with article 25 or 26, in the following order of priority—

(a)CRTS credits;

(b)CRTS allowances which were allocated by the administrator for the scheme year for which the surrender is made;

(c)borrowed CRTS allowances;

(d)banked CRTS allowances.

(3) The administrator must update the registry to record the surrender of CRTS allowances and CRTS credits.

Payments: CRTS_I28

28.—(1) Where a CRTS participant has insufficient CRTS allowances or CRTS credits to account for the matters in article 27(1) for a scheme year, it must make a payment to the administrator.

(2)[^F56 Subject to paragraph (2A),^F56] the payment amount is [^F57£12,000^F57] for—

(a)each unit of the CRTS participant’s activity in the CRTS during the scheme year, measured in accordance with article 24, which the participant does not account for by surrendering a CRTS allowance or a CRTS credit to the administrator on or before the 31st December of the year following that scheme year;

(b)each CRTS credit which the CRTS participant must account for in accordance with article 20(3) (car clubs) for the scheme year, and which the participant does not account for by surrendering a CRTS allowance or a CRTS credit to the administrator on or before the 31st December of the year following that scheme year; and

(c)each additional CRTS allowance which the CRTS participant must account for in accordance with article 15(7) (borrowed CRTS allowances) for the scheme year and which the participant does not account for by surrendering a CRTS allowance or CRTS credit to the administrator on or before the 31st December of the year following that scheme year.

[^F58 (2A) For the 2024 scheme year, the payment amount in respect of each of the matters mentioned in paragraph (2)(a), (b) or (c) is £15,000.^F58]

(3) The administrator must give a CRTS participant notice of a requirement to make a payment in accordance with this article (referred to in this article as a “ payment notice ”).

(4) A payment notice must be in writing and must set out—

(a)the amount of the payment and how the amount is calculated;

(b)the date by which payment must be made, which must not be less than 30 days after the date on which the notice is given;

(c)that payment must be made to the administrator;

(d)how payment must be made; and

(e)information about rights of appeal.

(5) A CRTS participant which receives a payment notice under this article must make the payment in accordance with the notice.

(6) The administrator must pay any payment received under this article into the consolidated fund.

Banked or borrowed CRTS allowances of former CRTS participants_I29

29.—(1) This article applies to a person who—

(a)was a CRTS participant, or a member of a pool CRTS participant, for a scheme year;

(b)is no longer a CRTS participant or a member of a pool CRTS participant for the subsequent scheme year; and

(c)has banked CRTS allowances standing in their name in the registry or has not yet accounted for borrowed CRTS allowances in accordance with article 15.

(2) In this article, a person described in paragraph (1) is referred to as a “ former CRTS participant ”, and the first scheme year for which the person no longer participates in the CRTS, as described in paragraph (1)(b), is referred to as the “ first non-participation scheme year ”.

(3) A former CRTS participant may dispose of a banked CRTS allowance referred to in paragraph (1)(c) through trading in accordance with article 25 [^F59or 25A, or exchanging in accordance with article 35 or 55A,^F59] during the trading window which follows the first non-participation scheme year, as if references in [^F60those articles^F60] to a CRTS participant (except for the reference in [^F61article 25(3)(b)^F61] ) include the former CRTS participant.

(4) A former CRTS participant must account for a borrowed CRTS allowance referred to in paragraph (1)(c) in accordance with article 15 before the end of the trading window which follows the first non-participation scheme year.

(5) A former CRTS participant may comply with the obligation in paragraph (4) by—

(a)surrendering a banked CRTS allowance;

(b)acquiring a CRTS allowance or CRTS credit during the trading window which follows the first non-participation scheme year through [^F62exchanging in accordance with article 23, 23A or 23B, or trading in accordance with article 25, 26, 57A or 58A^F62] , as if references in those articles to a CRTS participant include the former CRTS participant, and surrendering that allowance or credit; or

(c)making a payment in accordance with article 28.

Expiry of CRTS allowances and CRTS credits_I30

30.—(1) The administrator must record in the registry the expiry of a CRTS allowance, including a CRTS allowance which has been traded in accordance with article 25, which is—

(a)surrendered by a CRTS participant in accordance with article 27;

(b)not surrendered by a CRTS participant for—

(i)the scheme year for which it was allocated;

(ii)any of the three subsequent scheme years; or

(iii)a scheme year earlier than the scheme year for which it was due to be allocated, in accordance with article 15 (borrowing CRTS allowances);

(c)^F63not surrendered by a former CRTS participant in accordance with article 29(5)(a); ...

[^F64 (ca)converted into part of a VRTS credit pursuant to a trade under article 25A;

(cb)converted into part of a VRTS credit in accordance with article 55A; or^F64]

(d)converted into CCTS allowances in accordance with article 35.

(2) The administrator must record in the registry the expiry of a CRTS credit, including a CRTS credit which has been traded in accordance with article 25 or 26, which is—

(a)^F65surrendered by a CRTS participant in accordance with article 27; ...

(b)not surrendered by a CRTS participant for the scheme year for which the credit was acquired;

[^F66 (c)converted into part of a VRTS credit pursuant to a trade under article 26A; or

(d)converted into part of a VRTS credit in accordance with article 55B.^F66]

Chapter 2 The Non-Zero-Emission Car CO₂ Trading Scheme (CCTS)

Activity to which the CCTS applies and unit of measurement of activity_I31

31.—(1) The activity to which the CCTS applies is the registration of an NZE car during the trading period.

(2) The unit of measurement of that activity is each gram of CO₂ per kilometre emitted by such a car.

Participants in the CCTS_I32

32.—(1) Subject to paragraph (2), the manufacturer of more than 999 NZE cars which are registered during a scheme year is a CCTS participant for that year.

(2) Where two or more manufacturers are collectively the manufacturers of more than 999 NZE cars which are registered during a scheme year, those manufacturers are a pool CCTS participant for that scheme year if the administrator has granted an application made by those manufacturers under Schedule 5 (application by two or more manufacturers to be a pool participant in the Trading Schemes) for that scheme year which relates to the CCTS.

(3) Where there is any doubt as to the identification of the manufacturer of a car in accordance with paragraph (a) or (b) of the definition of “manufacturer” in article 3 (1) , the administrator may identify the CCTS participant in relation to the registration of that car.

CCTS allowances_I33

33. A CCTS allowance is an allowance for an NZE car which is registered during a scheme year to emit one gram of CO₂ per kilometre.

Allocation of CCTS allowances_I34

34.—(1) Subject to paragraph (2), the administrator must allocate to each CCTS participant for each scheme year a number of CCTS allowances which is equal to N multiplied by B, where—

(a)N is the number of NZE cars of which the participant is the manufacturer and which are registered during that scheme year; and

(b)B is that participant’s baseline.

(2) Where the number of CCTS allowances which results from the application of the formula in paragraph (1) is not a whole number, the number is to be rounded to the nearest whole number.

Conversion of unused CRTS allowances into CCTS allowances_I35

35.—(1)[^F67 During a trading window,^F67] a CCTS participant may acquire 135 CCTS allowances in exchange for one unused CRTS allowance by making a request to the administrator if—

[^F68 (a)the participant's number of units of activity in the CRTS in a scheme year, measured in accordance with article 24, does not exceed the sum of—

(i)the number of CRTS allowances which were allocated to the participant in accordance with article 13 for that year; and

(ii)the number of any CRTS allowances which were banked by the participant in accordance with article 14 and were available for it to use at the beginning of the trading window;^F68]

(b) the participant has more CRTS allowances than it requires (referred to in this article as “ unused CRTS allowances ”) in order to comply with article 27(1) (accounting for activity in the CRTS) for that scheme year; and

(c)the participant did not acquire the unused CRTS allowances by means of borrowing under article 15.

(2) A request under paragraph (1)—

(a)must be made during the trading window following the scheme year for which the CCTS participant intends to surrender the CCTS allowances to which the request relates; and

(b)must relate to a whole number of CRTS allowances.

(3) If a CCTS participant makes a request in accordance with paragraph (1), the administrator must update the registry accordingly.

Measuring activity in the CCTS_I36

36.—(1) The number of units of activity that must be accounted for by a CCTS participant for a scheme year is the sum of the number of grams of CO₂ per kilometre emitted by each NZE car of which the participant is the manufacturer and which is registered during the scheme year.

[^F69 (2) For the purposes of this article, the number of grams of CO₂ per kilometre emitted by an NZE car is the specific emissions of CO₂ of the car, with that number having been—

(a)if applicable, reduced in accordance with paragraph (3); and

(b)if applicable, corrected in accordance with Article 13(3) of Regulation (EU) 2019/631 (lack of correspondence of CO₂ emission and fuel consumption values).^F69]

(3) An NZE car’s specific emissions of CO₂ are reduced by the number of grams of CO₂ per kilometre specified in the car’s certificate of conformity as CO₂ savings achieved by any eco-innovation, unless—

(a)the Secretary of State has given a notice to the administrator in accordance with Article 12(2)(b) of Regulation (EU)725/2011(15) which relates to that eco-innovation; and

(b)the notice was given during the scheme year which immediately preceded the scheme year for which a CCTS participant’s number of units of activity in the CCTS is measured.

(4) A CCTS participant’s number of units of activity during a scheme year, if not a whole number, is calculated to three decimal places only.

Trading CCTS allowances_I37

37.—(1) During a trading window, a CCTS participant may trade any CCTS allowances with another CCTS participant.

(2) A CCTS participant must trade whole numbers of CCTS allowances.

(3) Each CCTS participant which is a party to a trade must, before the end of the trading window, notify the administrator and each notification must include—

(a)the name and account number in the registry of the CCTS participant which is the transferor;

(b)the name and account number in the registry of the CCTS participant which is the transferee;

(c)the number of CCTS allowances traded; and

(d)the price paid for those CCTS allowances.

(4) A CCTS participant which trades a CCTS allowance in accordance with this article must inform the other party to the trade of their account number in the registry.

(5) Where a CCTS participant is a pool CCTS participant, a reference in this article to a CCTS participant’s account number is a reference to the account number of the manufacturer identified to the administrator in accordance with—

(a)paragraph 5 (c)(i) of Schedule 5 (application to be treated as a pool participant) in the application made under that Schedule; or

(b)article 83 (1) (updating information provided with application under Schedule 5).

(6) Where a trade is notified in accordance with paragraph (3), the administrator must update the registry and notify the parties to the trade accordingly.

(7) Unless the administrator is satisfied that notification of a trade has been given in accordance with this article, the trade is treated as not having taken place.

Accounting for activity in the CCTS_I38

38.—(1) For each scheme year, and no later than 31st December of the year following a scheme year, a CCTS participant must account for each unit of its activity during the scheme year, measured in accordance with article 36, by surrendering a CCTS allowance.

(2) The administrator must update the registry to record the surrender of CCTS allowances.

Payments: CCTS_I39

39.—(1) Where a CCTS participant has insufficient CCTS allowances to account for its activity during a scheme year in accordance with article 38, it must make a payment to the administrator.

(2) The payment amount is £86 for each unit of a CCTS participant’s activity during a scheme year, measured in accordance with article 36, which the participant does not account for by surrendering a CCTS allowance to the administrator on or before 31st December of the year following that scheme year.

(3) Where the payment amount referred to in paragraph (2) is not a whole number of pence, the amount is to be rounded to the nearest whole number of pence.

(4) The administrator must give a CCTS participant notice of a requirement to make a payment in accordance with this article (referred to in this article as a “ payment notice ”).

(5) A payment notice must be in writing and must set out—

(a)the amount of the payment and how the amount is calculated;

(b)the date by which payment must be made, which must not be less than 30 days after the date on which the notice is given;

(c)that payment must be made to the administrator;

(d)how payment must be made; and

(e)information about rights of appeal.

(6) A CCTS participant which receives a payment notice under this article must make the payment in accordance with the notice.

(7) The administrator must pay any payment received under this article into the consolidated fund.

Expiry of CCTS allowances_I40

40. The administrator must record in the registry the expiry of a CCTS allowance, including a CCTS allowance which has been traded in accordance with article 37, which is—

(a)surrendered by a CCTS participant;

(b)not surrendered in accordance with article 38 for the scheme year for which it was allocated under article 34 or for which it was acquired under article 35 (conversion of unused CRTS allowances into CCTS allowances); or

(c)converted into CRTS credits in accordance with article 23.

Chapter 3 The Non-Zero-Emission Van Registration Trading Scheme (VRTS)

Interpretation of Chapter 3_I41

41. In this Chapter—

(a) the retention by a VRTS participant of a VRTS allowance for use for a scheme year later than the scheme year of allocation in accordance with article 46(1) is referred to as “ banking ” the VRTS allowance;

(b) a VRTS allowance which is retained for use for a scheme year later than the scheme year of allocation is referred to as a “ banked ” VRTS allowance;

(c) the surrender by a VRTS participant, in accordance with article 47, of a VRTS allowance which is due to be allocated to the participant for a future scheme year is referred to as “ borrowing ” the VRTS allowance;

(d) a VRTS allowance which is surrendered as described in paragraph (c) is referred to as a “ borrowed ” VRTS allowance;

(e) “ scheme year of pooling ” means a scheme year for which a group of two or more manufacturers is a pool VRTS participant;

(f) “ banked pool allowances ” means VRTS allowances which were banked by a pool VRTS participant for a scheme year of pooling and which remain available for use in accordance with article 46(1) for one or more of the scheme years which follow a scheme year of pooling;

(g) “ borrowed pool allowances ” means VRTS allowances which were borrowed by a pool VRTS participant for a scheme year of pooling but which were not accounted for in accordance with article 47 for a scheme year of pooling;

(h) “ departing member ” means a manufacturer which ceases to a member of a pool VRTS participant part-way through the trading period;

(i) “ joining manufacturer ” means a manufacturer which becomes a member of a pool VRTS participant part-way through the trading period;

(j) “ in-year banked allowances ”, in relation to a scheme year of pooling, means VRTS allowances which were available to a pool VRTS participant to account for its activity in the VRTS in accordance with article 59 for that scheme year of pooling, but which were not required by it in order to do so;

(k) “ in-year borrowed allowances ” means VRTS allowances which were borrowed by a pool VRTS participant in order to account for its activity in the VRTS for a particular scheme year of pooling.

Activity to which the VRTS applies and unit of measurement of activity_I42

42.—(1) The activity to which the VRTS applies is the registration of an NZE van during the trading period.

(2) The unit of measurement of that activity is the registration of one NZE van.

Participants in the VRTS_I43

43.—(1) The manufacturer of a van which is registered during a scheme year is a VRTS participant for that year, subject to paragraph (2).

(2) Two or more manufacturers of a van which is registered during a scheme year are a pool VRTS participant for that scheme year, where the administrator has granted an application made by those manufacturers under Schedule 5 (application by two or more manufacturers to be a pool participant in the Trading Schemes) for that scheme year which relates to the VRTS.

(3) A VRTS participant is a low-volume VRTS participant for a scheme year where that participant meets the criteria to be treated as a low-volume VRTS participant in accordance with Schedule 4.

(4) Where there is any doubt as to the identification of the manufacturer of a van in accordance with paragraphs (a) to (e) of the definition of “manufacturer” in article 3(1), the administrator may identify the VRTS participant in relation to the registration of that van.

VRTS allowances and limits on VRTS allowances and VRTS activity_I44

44.—(1) A VRTS allowance is an allowance for the registration of one NZE van.

(2) The total amount of VRTS allowances which may be allocated for the trading period is limited in accordance with article 45.

(3) The total number of units of activity in the VRTS which may be accounted for by the surrender of a VRTS allowance or a VRTS credit in accordance with article 59 for the trading period is limited to the number which results from the following calculation.

Step 1
Calculate the “relevant percentage” for each scheme year which is—
(a)
for the 2024 scheme year and the 2025 scheme year, 100%;

(b)
for the 2026 scheme year, the sum of—
(i)
the percentage shown in column 2 of the Table in Part 2 of Schedule 6 (percentage of van registrations for calculating VRTS allowances) for that scheme year;

(ii)
the percentage shown in article 47(2) (limits on borrowed VRTS allowances) for that scheme year; and

(iii)
the percentage shown in article 55(3) to (5) (limits on conversion of unused VCTS allowances into VRTS credits) for that scheme year; and

(c)
for the 2027 scheme year, the 2028 scheme year, the 2029 scheme year and the 2030 scheme year, the percentage shown in column 2 of the Table in Part 2 of Schedule 6 for that scheme year.
Step 2
Calculate the number of vans registered during the trading period by a low-volume VRTS participant or by a VRTS participant described in article 45(4) or (6).
Step 3
Calculate the total number of vans registered during the trading period, subtract from that number the number obtained at Step 2, and multiply the resulting number by the average of the relevant percentages obtained at Step 1.
Step 4
Calculate the number which is equal to 2.5% of all the cars, vans and SPVs which are registered during the trading period.
Step 5
Calculate the number of ZE SPVs of category N1, and ZE SPVs of category N2 which are within the description in paragraph (c) of the definition of “van” in article 3(1), of which an SPV van manufacturer is the manufacturer, which were to be used exclusively by a car club for the provision of a car club service for a period of 18 months from the date the SPV was registered and which were registered during the trading period, and multiply that number by 0.5.
Step 6
Calculate the number of ZE SPVs of category N1, or of category N2 which fall within the description in paragraph (c) of the definition of “van” in article 3(1), which are registered during the trading period.
Step 7
Add together the numbers which result from Steps 2 to 6.

Allocation of VRTS allowances_I45

45.—(1) The administrator must allocate VRTS allowances in accordance with paragraphs (2) to (7) and subject to paragraph (8).

(2) Except where a VRTS participant falls within paragraph (3), or where paragraph (5) or (7) applies, the administrator must allocate to a VRTS participant for each scheme year a number of VRTS allowances which is equal to P multiplied by T, where—

(a)P is the percentage shown in column 2 of the Table in Part 2 of Schedule 6 for that scheme year; and

(b)T is the total number of vans of which the VRTS participant is the manufacturer and which were registered during that scheme year.

(3) The administrator must allocate to a low-volume VRTS participant a number of VRTS allowances for a scheme year which is equal to the number of vans of which the low-volume VRTS participant is the manufacturer and which were registered during that scheme year, subject to a maximum of 2,499 VRTS allowances.

(4) Paragraph (5) applies for the purpose of calculating the number of VRTS allowances to be allocated to a VRTS participant where—

(a) the VRTS participant is not a low-volume VRTS participant for the scheme year for which the calculation is made (referred to in this paragraph and in paragraph (5) as “the transition year”);

(b)the VRTS participant was a low-volume VRTS participant for the scheme year immediately preceding the transition year; and

(c)the transition year is not the 2030 scheme year.

(5) Where this paragraph applies, the administrator must allocate to the VRTS participant a number of VRTS allowances for the transition year which is equal to the higher of—

(a)the number of vans of which the low-volume VRTS participant is the manufacturer and which were registered during the transition year, subject to a maximum of 2,499 VRTS allowances; or

(b)the number which results from the application of the formula in paragraph (2) for the transition year.

(6) Paragraph (7) applies for the purpose of calculating the number of VRTS allowances to be allocated to a VRTS participant which—

(a)was a low-volume VRTS participant by virtue of Part 2 of Schedule 4 for the 2029 scheme year; and

(b)is the manufacturer of fewer than 2,500 vans, but more than 999 vans, which were registered during the 2030 scheme year.

(7) Where this paragraph applies, the administrator must allocate to the VRTS participant a number of VRTS allowances for the 2030 scheme year which is equal to the higher of—

(a)the number of vans of which the low-volume VRTS participant is the manufacturer and which were registered during the 2030 scheme year, subject to a maximum of 2,499 VRTS allowances; or

(b)the number which results from the application of the formula in paragraph (2) for the 2030 scheme year.

(8) The allocation of allowances in accordance with this article may not result in the allocation of part of a VRTS allowance which is smaller than one tenth of a VRTS allowance, and a VRTS participant’s allocation of VRTS allowances must, where necessary, be rounded to the nearest decimal place accordingly.

Banking VRTS allowances_I46

46. —(1) A VRTS allowance which is allocated to a VRTS participant in accordance with article 45 for a scheme year (referred to in this article as “ the scheme year of allocation ”) may be—

(a)surrendered in accordance with article 59 by that VRTS participant, or by a VRTS participant which acquires the VRTS allowance through trading in accordance with article 57, for the scheme year of allocation, or for any of the three subsequent scheme years;

(b)traded in accordance with article 57 during the trading window following the scheme year of allocation or the trading window following any of the three subsequent scheme years, by that participant or by a VRTS participant which acquires the VRTS allowance through trading in accordance with article 57;

[^F70 (ba)traded in accordance with article 57A during the trading window following the scheme year of allocation or the trading window following any of the three subsequent scheme years, by that VRTS participant or by a VRTS participant which acquires the VRTS allowance through trading in accordance with article 57;

(bb)exchanged for CRTS credits in accordance with article 23A during the trading window following the scheme year of allocation or the trading window following any of three subsequent years, by that participant or by a VRTS participant which acquires the VRTS allowance through trading in accordance with article 57;^F70]

[^F71 (c)exchanged for VCTS allowances in accordance with article 67 during the trading window following the scheme year of allocation, or the trading window following any of the three subsequent years, by that participant or by a VRTS participant which acquires the VRTS allowance through trading in accordance with article 57.^F71]

(2) A VRTS participant may bank parts of VRTS allowances, but may not bank a part smaller than one tenth of a VRTS allowance.

Borrowing VRTS allowances_I47

47.—(1) Subject to the following provisions of this article, a VRTS participant may, for [^F72any scheme year other than the 2030 scheme year^F72] , surrender in accordance with article 59 a number of VRTS allowances which are due to be allocated to it for later scheme years.

(2) A VRTS participant may borrow VRTS allowances provided—

(a)the number of VRTS allowances which the VRTS participant borrows to surrender for the 2024 scheme year does not exceed 9% of the total number of vans of which the participant is manufacturer and which are registered during the 2024 scheme year;

(b)^F74the number of VRTS allowances which the VRTS participant borrows to surrender for the 2025 scheme year does not exceed [^F7311.2%^F73] of the total number of vans of which the participant is manufacturer and which are registered during the 2025 scheme year; ...

(c)the number of VRTS allowances which the VRTS participant borrows to surrender for the 2026 scheme year does not exceed 6% of the total number of vans of which the participant is manufacturer and which are registered during the 2026 scheme year;

[^F75 (d)the number of VRTS allowances which the VRTS participant borrows to surrender for the 2027 scheme year does not exceed 6.8% of the total number of vans of which the participant is manufacturer and which are registered during the 2027 scheme year;

(e)the number of VRTS allowances which the VRTS participant borrows to surrender for the 2028 scheme year does not exceed 6.9% of the total number of vans of which the participant is manufacturer and which are registered during the 2028 scheme year; and

(f)the number of VRTS allowances which the VRTS participant borrows to surrender for the 2029 scheme year does not exceed 5.8% of the total number of vans of which the participant is manufacturer and which are registered during the 2029 scheme year.^F75]

(3) The total number of vans of which a VRTS participant is the manufacturer and which are registered during a scheme year is the number notified to the participant by the administrator under article 79.

(4) A VRTS participant may borrow parts of VRTS allowances, but may not borrow a part smaller than one tenth of a VRTS allowance.

(5) Where a VRTS participant intends to borrow VRTS allowances in accordance with this article for use for a scheme year—

(a)the VRTS participant must notify the administrator of that intention, and of the intended number of borrowed VRTS allowances, before the end of the trading window which follows that scheme year; and

(b)the administrator must decide whether or not the intended number of borrowed VRTS allowances is appropriate and notify the VRTS participant in writing of that decision.

(6) A VRTS participant may borrow VRTS allowances which are due to be allocated to it for the 2025 scheme year[^F76 or for any subsequent scheme year^F76] and must account for any borrowed allowances in accordance with the following paragraphs of this article.

(7) Where a VRTS participant borrows a number of VRTS allowances to surrender for a scheme year, the participant must surrender an equivalent number of VRTS allowances or VRTS credits for the following scheme year or a subsequent scheme year, together with an additional number of VRTS allowances or VRTS credits, calculated in accordance with paragraphs (8) to (11).

(8) If the VRTS participant accounts for the borrowed allowances for the scheme year which follows immediately after the scheme year for which the borrowed allowances were surrendered, the VRTS participant must surrender—

(a)a number of VRTS allowances or VRTS credits which is equal to the number of borrowed allowances; and

(b)an additional number of VRTS allowances or VRTS credits which amounts to 3.5% of the number of borrowed allowances.

(9) If the VRTS participant accounts for the borrowed allowances for a scheme year which begins one year after the end of the scheme year for which the borrowed allowances were surrendered, the VRTS participant must surrender—

(a)a number of VRTS allowances or VRTS credits which is equal to the number of borrowed allowances; and

(b)an additional number of VRTS allowances or VRTS credits which amounts to 7.12% of the number of borrowed allowances.

(10) If the VRTS participant accounts for the borrowed allowances for a scheme year which begins two years after the end of the scheme year for which the borrowed allowances were surrendered, the VRTS participant must surrender—

(a)a number of VRTS allowances or VRTS credits which is equal to the number of borrowed allowances; and

(b)an additional number of VRTS allowances or VRTS credits which amounts to 10.87% of the number of borrowed allowances.

[^F77 (10A) If the VRTS participant accounts for the borrowed allowances for a scheme year which begins three years after the end of the scheme year for which the borrowed allowances were surrendered, the VRTS participant must surrender—

(a)a number of VRTS allowances or VRTS credits which is equal to the number of borrowed allowances; and

(b)an additional number of VRTS allowances or VRTS credits which amounts to 14.75% of the number of borrowed allowances.

(10B) If the VRTS participant accounts for the borrowed allowances for a scheme year which begins four years after the end of the scheme year for which the borrowed allowances were surrendered, the VRTS participant must surrender—

(a)a number of VRTS allowances or VRTS credits which is equal to the number of borrowed allowances; and

(b)an additional number of VRTS allowances or VRTS credits which amounts to 18.77% of the number of borrowed allowances.

(10C) If the VRTS participant accounts for the borrowed allowances for a scheme year which begins five years after the end of the scheme year for which the borrowed allowances were surrendered, the VRTS participant must surrender—

(a)a number of VRTS allowances or VRTS credits which is equal to the number of borrowed allowances; and

(b)an additional number of VRTS allowances or VRTS credits which amounts to 22.93% of the number of borrowed allowances.^F77]

(11) Where the number of additional VRTS allowances or VRTS credits which is to be surrendered in accordance with [^F78sub-paragraph (b) of any of paragraphs (8) to (10C)^F78] is not a whole number, the number is to be rounded up to the nearest whole number of allowances or credits.

(12) A VRTS participant must account for a borrowed VRTS allowance for a scheme year no later than [^F79the 2030 scheme year^F79] .

(13) Where a VRTS participant decides to account for borrowed VRTS allowances for a scheme year earlier than [^F80the 2030 scheme year^F80] , that participant must notify the administrator of its decision, before the end of the trading window which follows the scheme year for which the participant intends to account for the allowances.

(14) Where a decision by a VRTS participant not to account for borrowed VRTS allowances for a scheme year would result in the participant having banked VRTS allowances standing in its name in the registry for the following scheme year, the VRTS participant must give a notification under paragraph (13) which relates to the number of borrowed VRTS allowances which would prevent that outcome.

(15) A borrowed VRTS allowance may not be [^F81exchanged under article 23A or 67 or^F81] traded under article 57 [^F82or 57A^F82] .

Banked allowances: pool VRTS participants_I48

48.—(1) The administrator must transfer to a departing member its share of any banked pool allowances, calculated in accordance with paragraphs (2) and (3).

(2) The departing member’s share of the banked pool allowances is the number which results from adding together the departing member’s share of the in-year banked allowances for each of the scheme years of pooling during which it was a member of the pool VRTS participant, calculated in accordance with paragraph (3).

(3) The departing member’s share of the in-year banked allowances for a scheme year of pooling is calculated as follows.

Step 1
Calculate “PZE”, which is the number of ZE vans of which the pool VRTS participant is treated as being the manufacturer in accordance with article 8(3) and which were registered during the scheme year of pooling.
Step 2
Calculate “MZE”, which is the number of ZE vans of which the departing member is the manufacturer and which were registered during the scheme year of pooling.
Step 3
Divide MZE by PZE.
Step 4
The departing member’s share of the in-year banked allowances for a scheme year of pooling is the number of those allowances multiplied by the number obtained at step 3.

(4) A departing member may use its share of the banked pool allowances in accordance with article 46, as if those allowances had been allocated to it for the scheme year of pooling for which they were allocated to the pool VRTS participant.

(5) Any banked VRTS allowances which remain available for use in accordance with article 46 by a joining manufacturer may be used by the pool VRTS participant in accordance with article 46 for the scheme years of pooling, as if those allowances had been allocated to the pool VRTS participant for the scheme year for which they were allocated to the joining manufacturer.

(6) The administrator must update the registry to reflect the apportionment of banked pool allowances in accordance with this article.

Borrowed allowances: pool VRTS participants_I49

49.—(1) A departing member’s share of the borrowed pool allowances is the number of VRTS allowances which results from adding together the departing member’s share of the in-year borrowed allowances for each of the scheme years of pooling during which it was a member of the pool VRTS participant, calculated in accordance with paragraph (2).

(2) The departing member’s share of the in-year borrowed allowances for a scheme year of pooling is calculated as follows.

Step 1
Calculate “PNZE”, which is the number of NZE vans of which the pool VRTS participant is treated as being the manufacturer in accordance with article 8(3) and which were registered during the scheme year of pooling.
Step 2
Calculate “MNZE”, which is the number of NZE vans of which the departing member is the manufacturer and which were registered during the scheme year of pooling.
Step 3
Divide MNZE by PNZE.
Step 4
The departing member’s share of the in-year borrowed allowances for a scheme year of pooling is the number of those allowances multiplied by the number obtained at step 3.

(3) A departing member must account for its share of the borrowed pool allowances in accordance with article 47(7), as if those allowances had been borrowed by it for the scheme year of pooling for which they were borrowed by the pool VRTS participant.

(4) Any borrowed VRTS allowances which have not been accounted for by a joining manufacturer in accordance with article 47(7) must be so accounted for by the pool VRTS participant for the scheme years of pooling, as if those allowances had been borrowed by the pool VRTS participant for the scheme year for which they were borrowed by the joining manufacturer.

(5) The administrator must update the registry to reflect the apportionment of borrowed VRTS allowances in accordance with this article.

VRTS credits: general_I50

50.—(1) A VRTS participant may acquire a VRTS credit in accordance with articles [^F8325A, 26A, 51, 52 and 55 to 55B^F83] .

(2) Where it acquires a VRTS credit for a scheme year, a VRTS participant may—

(a)surrender that VRTS credit for that scheme year in accordance with article 59; or

(b)trade that credit in accordance with article 57 during the trading window following that scheme year[^F84 unless the credit was acquired in accordance with article 25A, 26A, 55, 55A or 55B^F84] .

(3) An SPV van manufacturer may acquire a VRTS credit in accordance with article 53 or 54.

(4) An SPV van manufacturer may trade a credit acquired for a scheme year in accordance with article 58 [^F85or 58A^F85] during the trading window following that scheme year.

(5) Where a VRTS participant or an SPV van manufacturer acquires a VRTS credit in accordance with articles 51 to [^F8655B^F86] , the administrator must update the registry accordingly [^F87(see also the requirement for the administrator to update the registry in articles 25A(7) and 26A(8))^F87] .

VRTS credits: registration of ZE SPVs (VRTS participants)_I51

51.—(1)[^F88 A^F88] VRTS participant acquires a VRTS credit for a scheme year for each ZE SPV of which it is the manufacturer and—

(a)which is registered during a scheme year; and

(b) which is a vehicle of category N1 or a vehicle of category N2 which falls within the description in paragraph (c) of the definition of “van” in article 3(1).

^F89(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

VRTS credits: car clubs (VRTS participants)_I52

52. —(1) Subject to paragraph (6), a VRTS participant acquires half a VRTS credit for a scheme year (in addition to any VRTS credit acquired under article 51 where applicable) for each ZE van, ZE SPV of category N1, or ZE SPV of category N2 which falls within the description in paragraph (c) of the definition of “van” in article 3(1)—

(a)of which it is the manufacturer and which is registered during the scheme year; and

(b)which is to be used exclusively by a car club for the provision of a car club service for a period of 18 months from the date it is registered.

(2) The administrator must record in the registry the expiry of a half VRTS credit acquired by a VRTS participant under paragraph (1) if—

(a)the administrator gives written notice to the VRTS participant that it is satisfied that a ZE van or ZE SPV mentioned in paragraph (1)(a) is not being, or has not been, used in accordance with paragraph (1)(b); and

(b)the VRTS participant has not traded that half VRTS credit in accordance with article 57 nor surrendered it in accordance with article 59.

(3) Where a VRTS participant receives, before 1st November 2031, a notice from the administrator in accordance with paragraph (2)(a) and it has traded in accordance with article 57, or surrendered in accordance with article 59, a half VRTS credit acquired under paragraph (1) to which that notice applies, that participant must account for each such half VRTS credit in accordance with article 59(1)(b).

(4) A VRTS participant must comply with the obligation in paragraph (3)—

(a)for the scheme year for which the administrator is satisfied that a ZE van or ZE SPV mentioned in paragraph (1)(a) is not being, or has not been, used in accordance with paragraph (1)(b); or

(b)for the 2030 scheme year, where the administrator is so satisfied after the end of the 2030 scheme year but before 1st November 2031.

(5) The administrator may not give a notice in accordance with paragraph (2)(a) where—

(a)the car club has ceased to use a ZE van or ZE SPV for the purposes of offering a car club service because the vehicle has sustained damage; and

(b)the Secretary of State has been notified of that in accordance with paragraph 1 or 2 of Schedule 3A to the Road Vehicles (Registration and Licensing) Regulations 2002.

(6) A VRTS participant may not acquire a number of VRTS credits for a scheme year in accordance with this article which exceeds 2.5% of the number of cars, vans and SPVs of which that participant is the manufacturer and which were registered during the scheme year.

VRTS credits: registration of ZE SPVs (SPV van manufacturers)_I53

53. An SPV van manufacturer acquires a VRTS credit for a scheme year in respect of each ZE SPV of which it is the manufacturer and which—

(a)is registered during the scheme year; and

(b) is a vehicle of category N1 or a vehicle of category N2 which falls within the description in paragraph (c) of the definition of “van” in article 3(1).

VRTS credits: car clubs (SPV van manufacturers)_I54

54. —(1) Subject to paragraph (3), an SPV van manufacturer acquires half a VRTS credit for a scheme year (in addition to any VRTS credit acquired under article 53 where applicable) for each ZE SPV of category N1 or ZE SPV of category N2 which falls within the description in paragraph (c) of the definition of “van” in article 3(1)—

(a)of which it is the manufacturer and which is registered during the scheme year; and

(b)which is to be used exclusively by a car club for the provision of a car club service for a period of 18 months from the date it is registered.

(2) The administrator must record in the registry the expiry of a half CRTS credit acquired by an SPV van manufacturer under paragraph (1) if—

(a)the administrator gives written notice to the SPV van manufacturer that it is satisfied that a ZE SPV mentioned in paragraph (1)(a) is not being, or has not been, used in accordance with paragraph (1)(b); and

(b)the SPV van manufacturer has not traded that half VRTS credit in accordance with article 58.

(3) Where an SPV van manufacturer receives, before 1st November 2031, a notice from the administrator in accordance with paragraph (2)(a) and it has traded in accordance with article 58 [^F90or 58A^F90] a half VRTS credit acquired under paragraph (1) to which that notice applies, the SPV van manufacturer must forfeit a half VRTS credit to which it becomes entitled under paragraph (1) for each half VRTS credit to which the notice relates.

(4) The administrator may not give a notice in accordance with paragraph (2)(a) where—

(a)the car club has ceased to use the ZE SPV for the purposes of offering a car club service because the vehicle has sustained damage; and

(b)the Secretary of State has been notified of that in accordance with paragraph 1 or 2 of Schedule 3A to the Road Vehicles (Registration and Licensing) Regulations 2002.

VRTS credits: conversion of unused VCTS allowances_I55

55.—(1) A VRTS participant may acquire one VRTS credit in exchange for 216 unused VCTS allowances by making a request to the administrator if—

(a)the VRTS participant’s number of units of activity in the VCTS in a scheme year does not exceed the number of VCTS allowances which were allocated to it in accordance with article 66 for that year;

(b) the VRTS participant has more VCTS allowances than it requires in order to comply with article 70 (accounting for activity in the VCTS) for that scheme year (referred to in this article as “ unused VCTS allowances ”); and

(c)the unused VCTS allowances were allocated by the administrator for [^F91any scheme year other than the 2030 scheme year^F91] .

(2) A request under paragraph (1)—

(a)must be made during the trading window following the scheme year for which the unused VCTS allowances were allocated; and

(b)must be for a whole number of VRTS credits.

(3) A request under paragraph (1) to exchange unused VCTS allowances allocated for the 2024 scheme year is limited to a number of VRTS credits which does not exceed 6.5% of the [^F92total number of vans of which the VRTS participant is the manufacturer and which were registered during that scheme year^F92] .

(4) A request under paragraph (1) to exchange unused VCTS allowances allocated for the 2025 scheme year is limited to a number of VRTS credits which does not exceed [^F9314.4%^F93] of the [^F94total number of vans of which the VRTS participant is the manufacturer and which were registered during that scheme year^F94] .

(5) A request under paragraph (1) to exchange unused VCTS allowances allocated for the 2026 scheme year is limited to a number of VRTS credits which does not exceed [^F9519.2%^F95] of the [^F96total number of vans of which the VRTS participant is the manufacturer and which were registered during that scheme year^F96] .

[^F97 (5A) A request under paragraph (1) to exchange unused VCTS allowances allocated for the 2027 scheme year is limited to a number of VRTS credits which does not exceed 23.8% of the total number of vans of which the VRTS participant is the manufacturer and which were registered during that scheme year.

(5B) A request under paragraph (1) to exchange unused VCTS allowances allocated for the 2028 scheme year is limited to a number of VRTS credits which does not exceed 27.6% of the total number of vans of which the VRTS participant is the manufacturer and which were registered during that scheme year.

(5C) A request under paragraph (1) to exchange unused VCTS allowances allocated for the 2029 scheme year is limited to a number of VRTS credits which does not exceed 29% of the total number of vans of which the VRTS participant is the manufacturer and which were registered during that scheme year.^F97]

(6) A VRTS credit acquired in accordance with this article may not be traded under article 57.

[^F98VRTS credits: conversion of unused CRTS allowances by a VRTS participant which is also a CRTS participant

55A.—(1) During a trading window, a VRTS participant which is also a CRTS participant may acquire one VRTS credit in exchange for two and a half unused CRTS allowances by making a request to the administrator if—

(a)the participant’s number of units of activity in the CRTS in a scheme year does not exceed the sum of—

(i)the number of CRTS allowances which were allocated to the participant in accordance with article 13 for that year;

(ii)the number of any CRTS allowances which were banked by the participant in accordance with article 14 and were available for it to use at the beginning of the trading window; and

(iii)the number of any CRTS credits which were acquired by the participant in accordance with article 23 (conversion of unused CCTS allowances into CRTS credits) and are available for it to use;

(b) the participant has more CRTS allowances than it requires in order to comply with article 27 (accounting for activity in the CRTS) for that scheme year (referred to in this article as “ unused CRTS allowances ”); and

(c)the participant did not acquire the unused CRTS allowances in accordance with article 15 (borrowing CRTS allowances).

(2) A request under paragraph (1)—

(a)must be made during the trading window following the scheme year for which the participant intends to surrender the VRTS credits to which the request relates;

(b)may be for the exchange of a part of a CRTS allowance but may not be for the exchange of a part which is smaller than one tenth of a CRTS allowance.

(3) A VRTS credit acquired in accordance with this article may not be traded under article 57.^F98]

[^F99VRTS credits: conversion of CRTS credits by a VRTS participant which is also an SPV car manufacturer

55B.—(1) During a trading window, a VRTS participant which is also an SPV car manufacturer may acquire one VRTS credit in exchange for two and a half CRTS credits by making a request to the administrator.

(2) A request under paragraph (1)—

(a)must be made during the trading window following the scheme year for which the participant intends to surrender the VRTS credits to which the request relates; and

(b)may be for the exchange of a part of a CRTS credit but may not be for the exchange of a part which is smaller than one tenth of a CRTS credit.

(3) A VRTS credit acquired in accordance with this article may not be traded under article 57.^F99]

Measuring activity in the VRTS_I56

56. A VRTS participant’s number of units of activity in the VRTS during a scheme year is the number of NZE vans of which the participant is the manufacturer and which are registered during that scheme year, as notified to the participant by the administrator in accordance with article 79.

Trading VRTS allowances and credits: VRTS participants_I57

57.—(1) During a trading window, a VRTS participant may trade any VRTS allowances or VRTS credits with another VRTS participant, but may not trade—

(a)a VRTS allowance which was borrowed in accordance with article 47; or

(b)a VRTS credit which was acquired in accordance with [^F100article 25A (trading CRTS allowances with VRTS participants), article 26A (trading CRTS credits with VRTS participants: SPV car manufacturers), article 55 (conversion of unused VCTS allowances), article 55A (conversion of unused CRTS allowances) or article 55B (conversion of CRTS credits by SPV car manufacturer)^F100] .

(2) A VRTS participant may trade parts of VRTS allowances or VRTS credits, but may not trade a part smaller than one tenth of a VRTS allowance or VRTS credit.

(3) Each VRTS participant which is party to a trade [^F101under this article^F101] must, before the end of the trading window, notify the administrator of the trade and each notification must include—

(a)the name and account number in the registry of the VRTS participant which is the transferor;

(b)the name and account number in the registry of the VRTS participant which is the transferee;

[^F102 (ba)a statement of the fact the trade was carried out under this article;^F102]

(c)the number of VRTS allowances or VRTS credits traded; and

(d)the price paid for those VRTS allowances or VRTS credits.

(4) A VRTS participant which trades a VRTS allowance or a VRTS credit in accordance with this article must inform the other party to the trade of their account number in the registry.

(5) Where a VRTS participant is a pool VRTS participant, a reference in this article to a VRTS participant’s account number is a reference to the account number of the manufacturer identified to the administrator in accordance with—

(a)paragraph 5(c)(i) of Schedule 5 (application to be treated as a pool participant) in the application made under that Schedule; or

(b)article 83(1) (updating information provided with application under Schedule 5).

(6) Where a trade is notified in accordance with paragraph (3), the administrator must update the registry and notify the parties to the trade accordingly.

(7) Unless the administrator is satisfied that notification of a trade has been given in accordance with this article, the trade is treated as not having taken place.

[^F103Trading VRTS allowances with CRTS participants

57A.—(1) During a trading window, a VRTS participant may trade any unused VRTS allowances with a CRTS participant if—

(a)the VRTS participant’s number of units of activity in the VRTS in a scheme year does not exceed the sum of—

(i)the number of VRTS allowances which were allocated to the VRTS participant in accordance with article 45 for that year;

(ii)the number of any VRTS allowances which were banked by the VRTS participant in accordance with article 46 and were available for it to use at the beginning of the trading window; and

(iii)the number of any VRTS credits which were acquired by the VRTS participant in accordance with article 55 (conversion of unused VCTS allowances into VRTS credits) and are available for it to use;

(b) the VRTS participant has more VRTS allowances than it requires in order to comply with article 59 (accounting for activity in the VRTS) (referred to in this article as “ unused VRTS allowances ”); and

(c)the VRTS participant did not acquire the unused VRTS allowances in accordance with article 47 (borrowing VRTS allowances).

(2) Where a VRTS participant trades an unused VRTS allowance under this article, the VRTS allowance is automatically converted to two CRTS credits on disposal.

(3) A VRTS participant may trade parts of VRTS allowances (in which case the conversion rate in paragraph (2) applies on a proportional basis) but may not trade a part smaller than one tenth of a VRTS allowance.

(4) Each party to a trade under this article must, before the end of trading window, notify the administrator of the trade, and each notification must include—

(a)the name and account number in the registry of the transferor;

(b)the name and account number in the registry of the transferee;

(c)a statement of the fact that the trade was carried out under this article;

(d)the number of VRTS allowances traded; and

(e)the price paid for those VRTS allowances.

(5) Each party to a trade under this article must inform the other party to the trade of their account number in the registry.

(6) Where—

(a)the transferor is a pool VRTS participant, article 57(5) applies to a trade under this article as it applies to a trade under that article;

(b)the transferee is a pool CRTS participant, article 25(5) applies to a trade under this article as it applies to a trade under that article.

(7) Where a trade is notified in accordance with paragraph (4), the administrator must update the registry and notify the parties to the trade accordingly.

(8) Unless the administrator is satisfied that notification of a trade has been given in accordance with paragraph (4), the trade is treated as not having taken place.^F103]

Trading VRTS credits [^F104with VRTS participants^F104] : SPV van manufacturers_I58

58.—(1) An SPV van manufacturer may trade VRTS credits acquired by it under article 53 or 54 [^F105with a VRTS participant^F105] in accordance with paragraphs (2) and (3).

[^F106 (2) An SPV car manufacturer may only trade a VRTS credit under this article during the trading window following the scheme year for which the VRTS credit was acquired by the SPV van manufacturer.^F106]

(3) A trade under [^F107this article^F107] must comply with paragraphs (2) to (5) of article 57, as if the references to a VRTS participant in those paragraphs (with the exception of the reference in paragraph (3)(b)) include an SPV van manufacturer.

(4) Where a trade is notified in accordance with article 57(3), the administrator must update the registry and notify the parties to the trade accordingly.

(5) Unless the administrator is satisfied that notification of a trade has been given in accordance with this article, the trade is treated as not having taken place.

[^F108Trading VRTS credits with CRTS participants: SPV van manufacturers

58A.—(1) An SPV van manufacturer may trade VRTS credits acquired by it under article 53 or 54 with a CRTS participant in accordance with paragraphs (2) to (7).

(2) An SPV van manufacturer may only trade a VRTS credit under this article during the trading window following the scheme year for which the VRTS credit was acquired by the SPV van manufacturer.

(3) Where an SPV van manufacturer trades a VRTS credit with a CRTS participant under this article, the VRTS credit is automatically converted to two CRTS credits on disposal.

(4) An SPV van manufacturer may trade parts of VRTS credits (in which case the conversion rate in paragraph (3) applies on a proportional basis) but may not trade a part smaller than one tenth of a VRTS credit.

(5) Each party to a trade under this article must, before the end of the trading window, notify the administrator of the trade, and each notification must include—

(a)the name and account number in the registry of the transferor;

(b)the name and account number in the registry of the transferee;

(c)a statement of the fact that the trade was carried out under this article;

(d)the number of VRTS credits traded; and

(e)the price paid for those VRTS credits.

(6) Each party to a trade under this article must inform the other party to the trade of their account number in the registry.

(7) Where the transferee is a pool CRTS participant, article 25(5) applies to a trade under this article as it applies to a trade under that article.

(8) Where a trade is notified in accordance with paragraph (5), the administrator must update the registry and notify the parties to the trade accordingly.

(9) Unless the administrator is satisfied that notification of a trade has been given in accordance with paragraph (5), the trade is treated as not having taken place.^F108]

Accounting for activity in the VRTS_I59

59.—(1) For each scheme year, and no later than 31st December of the year following a scheme year, a VRTS participant must account for—

(a)each unit of its activity in the VRTS, measured in accordance with article 56, by surrendering a VRTS allowance or a VRTS credit;

(b)each half VRTS credit which the participant must account for in accordance with article 52(3) (car clubs), by surrendering a half VRTS allowance or a half VRTS credit; and

(c)any additional VRTS allowances or VRTS credits which the participant must surrender, or which it chooses to surrender, for that scheme year in accordance with article 47(7) (accounting for borrowed VRTS allowances).

(2) A VRTS participant must surrender in accordance with paragraph (1) VRTS allowances and VRTS credits which are recorded in its name in the registry, including any VRTS allowances or VRTS credits acquired through trading in accordance with article 57 or 58, in the following order of priority—

(a)VRTS credits;

(b)VRTS allowances which were allocated by the administrator for the scheme year for which the surrender is made;

(c)borrowed VRTS allowances;

(d)banked VRTS allowances.

(3) The administrator must update the registry to record the surrender of VRTS allowances and VRTS credits.

Payments: VRTS_I60

60.—(1) Where a VRTS participant has insufficient VRTS allowances or VRTS credits to account for the matters in article 59(1) for a scheme year, it must make a payment to the administrator.

(2) Subject to paragraph (3), the payment amount is [^F109£15,000^F109] for—

(a)each unit of the VRTS participant’s activity in the VRTS during the scheme year, measured in accordance with article 56, which the participant does not account for by surrendering a VRTS allowance or a VRTS credit to the administrator on or before the 31st December of the year following that scheme year;

(b)each VRTS credit which the VRTS participant must account for in accordance with article 52(3) (car clubs) for the scheme year, and which the participant does not account for by surrendering a VRTS allowance or a VRTS credit to the administrator on or before the 31st December of the year following that scheme year; and

(c)each additional VRTS allowance which the VRTS participant must account for in accordance with article 47(7) (borrowed VRTS allowances) for the scheme year and which the participant does not account for by surrendering a VRTS allowance or VRTS credit to the administrator on or before the 31st December of the year following that scheme year.

(3) For the 2024 scheme year, the payment amount in respect of each of the matters mentioned in paragraph (2)(a) or (b) is £9,000.

(4) The administrator must give a VRTS participant notice of a requirement to make a payment in accordance with this article (referred to in this article as a “ payment notice ”).

(5) A payment notice must be in writing and must set out—

(a)the amount of the payment and how the amount is calculated;

(b)the date by which payment must be made, which must not be less than 30 days after the date on which the notice is given;

(c)that payment must be made to the administrator;

(d)how payment must be made; and

(e)information about rights of appeal.

(6) A VRTS participant which receives a payment notice under this article must make the payment in accordance with the notice.

(7) The administrator must pay any payment received under this article into the consolidated fund.

Banked or borrowed VRTS allowances of former VRTS participants_I61

61.—(1) This article applies to a person who—

(a)was a VRTS participant, or a member of a pool VRTS participant, for a scheme year;

(b)is no longer a VRTS participant or a member of a pool VRTS participant for the subsequent scheme year; and

(c)has banked VRTS allowances standing in their name in the registry or has not yet accounted for borrowed VRTS allowances in accordance with article 47.

(2) In this article, a person described in paragraph (1) is referred to as a “ former VRTS participant ”, and the first scheme year for which the person no longer participates in the VRTS, as described in paragraph (1)(b), is referred to as the “ first non-participation scheme year ”.

(3) A former VRTS participant may dispose of a banked VRTS allowance referred to in paragraph (1)(c) during the trading window which follows the first non-participation scheme year through [^F110exchanging in accordance with article 23A or 67, or^F110] trading in accordance with article 57 [^F111or 57A^F111] , as if references in [^F112those articles^F112] to VRTS participants (except for the reference in article 57(3)(b)) include the former VRTS participant.

(4) A former VRTS participant must account for a borrowed VRTS allowance referred to in paragraph (1)(c) in accordance with article 47 before the end of the trading window which follows the first non-participation scheme year.

(5) A former VRTS participant may comply with the obligation in paragraph (4) by—

(a)surrendering a banked VRTS allowance;

(b)acquiring a VRTS allowance or VRTS credit during the trading window which follows the first non-participation scheme year through [^F113exchanging in accordance with article 55, 55A or 55B, or^F113] trading in accordance with article [^F11425A, 26A,^F114] 57 or 58, as if references in those articles to a VRTS participant include the former VRTS participant, and surrendering that allowance or credit; or

(c)making a payment accordance with article 60.

Expiry of VRTS allowances and VRTS credits_I62

62.—(1) The administrator must record in the registry the expiry of a VRTS allowance, including a VRTS allowance which has been traded in accordance with article 57, which is—

(a)surrendered by a VRTS participant in accordance with article 59;

(b)not surrendered by a VRTS participant for—

(i)the scheme year for which it was allocated;

(ii)any of the three subsequent scheme years; or

(iii)a scheme year earlier than the scheme year for which it was due to be allocated, in accordance with article 47 (borrowing VRTS allowances);

(c)^F115not surrendered by a former VRTS participant in accordance with article 61(5)(a); ...

[^F116 (ca)converted into CRTS credits in accordance with article 23A;

(cb)converted into CRTS credits pursuant to a trade under article 57A; or^F116]

(d)converted into VCTS allowances in accordance with article 67.

(2) The administrator must record in the registry the expiry of a VRTS credit, including a VRTS credit which has been traded in accordance with article 57 or 58, which is—

(a)^F117surrendered by a VRTS participant in accordance with article 59; ...

(b)not surrendered by a VRTS participant for the scheme year for which the credit was acquired;

[^F118 (c)converted into CRTS credits in accordance with article 23B; or

(d)converted into CRTS credits pursuant to a trade under article 58A.^F118]

Chapter 4 The Non-Zero-Emission Van CO₂ Trading Scheme (VCTS)

Activity to which the VCTS applies and unit of measurement of activity_I63

63.—(1) The activity to which the VCTS applies is the registration of an NZE van during the trading period.

(2) The unit of measurement of that activity is each gram of CO₂ per kilometre emitted by such a van.

Participants in the VCTS_I64

64.—(1) Subject to paragraph (2), the manufacturer of more than 999 NZE vans which are registered during a scheme year is a VCTS participant for that year.

(2) Where two or more manufacturers are collectively the manufacturers of more than 999 NZE vans which are registered during a scheme year, those manufacturers are a pool VCTS participant for that scheme year if the administrator has granted an application made by those manufacturers under Schedule 5 (application by two or more manufacturers to be a pool participant in the Trading Schemes) for that scheme year which relates to the VCTS.

(3) Where there is any doubt as to the identification of the manufacturer of a van in accordance with paragraphs (a) to (e) of the definition of “manufacturer” in article 3 (1) , the administrator may identify the VCTS participant in relation to the registration of that van.

VCTS allowances_I65

65. A VCTS allowance is an allowance for an NZE van which is registered during a scheme year to emit one gram of CO₂ per kilometre.

Allocation of VCTS allowances_I66

66.—(1) Subject to paragraph (2), the administrator must allocate to each VCTS participant for each scheme year a number of VCTS allowances which is equal to N multiplied by B, where—

(a)N is the number of NZE vans of which the participant is the manufacturer and which are registered during that scheme year; and

(b)B is that participant’s baseline.

(2) Where the number of VCTS allowances which results from the application of the formula in paragraph (1) is not a whole number, the number is to be rounded to the nearest whole number.

Conversion of unused VRTS allowances into VCTS allowances_I67

67.—(1)[^F119 During a trading window,^F119] a VCTS participant may acquire 206 VCTS allowances in exchange for one unused VRTS allowance by making a request to the administrator if—

[^F120 (a)the participant's number of units of activity in the VRTS in a scheme year, measured in accordance with article 56, does not exceed the sum of—

(i)the number of VRTS allowances which were allocated to the participant in accordance with article 45 for that year; and

(ii)the number of any VRTS allowances which were banked by the participant in accordance with article 46 and were available for it to use at the beginning of the trading window;^F120]

(b) the participant has more VRTS allowances than it requires (referred to in this article as “ unused VRTS allowances ”) in order to comply with article 59 (accounting for activity in the VRTS) for that scheme year; and

(c)the participant did not acquire the unused VRTS allowances by means of borrowing under article 47.

(2) A request under paragraph (1)—

(a)must be made during the trading window following the scheme year for which the VCTS participant intends to surrender the VCTS allowances to which the request relates; and

(b)must relate to a whole number of VRTS allowances.

(3) If a VCTS participant makes a request in accordance with paragraph (1), the administrator must update the registry accordingly.

Measuring activity in the VCTS_I68

68.—(1) The number of units of activity that must be accounted for by a VCTS participant for a scheme year is the sum of the number of grams of CO₂ per kilometre emitted by each NZE van of which the participant is the manufacturer and which is registered during the scheme year.

[^F121 (2) For the purposes of this article, the number of grams of CO₂ per kilometre emitted by an NZE van is the specific emissions of CO₂ of the van, with that number having been—

(a)if applicable, reduced in accordance with paragraph (3); and

(b)if applicable, corrected in accordance with Article 13(3) of Regulation (EU) 2019/631 (lack of correspondence of CO₂ emission and fuel consumption values).^F121]

(3) An NZE van’s specific emissions of CO₂ are reduced by the number of grams of CO₂ per kilometre specified in the van’s certificate of conformity as CO₂ savings achieved by any eco-innovation, unless—

(a)the Secretary of State has given a notice to the administrator in accordance with Article 12(2)(b) of (Regulation (EU) 427/201416) which relates to the eco-innovation; and

(b)the notice was given during the scheme year which immediately preceded the scheme year for which a VCTS participant’s number of units of activity in the VCTS is measured.

(4) A VCTS participant’s number of units of activity during a scheme year, if not a whole number, is calculated to three decimal places only.

Trading VCTS allowances_I69

69.—(1) During a trading window, a VCTS participant may trade any VCTS allowances with another VCTS participant.

(2) A VCTS participant must trade whole numbers of VCTS allowances.

(3) Each VCTS participant which is a party to a trade must, before the end of the trading window, notify the administrator and each notification must include—

(a)the name and account number in the registry of the VCTS participant which is the transferor;

(b)the name and account number in the registry of the VCTS participant which is the transferee;

(c)the number of VCTS allowances traded; and

(d)the price paid for those VCTS allowances.

(4) A VCTS participant which trades a VCTS allowance in accordance with this article must inform the other party to the trade of their account number in the registry.

(5) Where a VCTS participant is a pool VCTS participant, a reference in this article to a VCTS participant’s account number is a reference to the account number of the manufacturer identified to the administrator in accordance with—

(a)paragraph 5 (c)(i) of Schedule 5 (application to be treated as a pool participant) in the application made under that Schedule; or

(b)article 83 (1) (updating information provided with application under Schedule 5).

(6) Where a trade is notified in accordance with paragraph (3), the administrator must update the registry and notify the parties to the trade accordingly.

(7) Unless the administrator is satisfied that notification of a trade has been given in accordance with this article, the trade is treated as not having taken place.

Accounting for activity in the VCTS_I70

70.—(1) For each scheme year, and no later than 31st December of the year following a scheme year, a VCTS participant must account for each unit of its activity during the scheme year, measured in accordance with article 68, by surrendering a VCTS allowance.

(2) The administrator must update the registry to record the surrender of VCTS allowances.

Payments: VCTS_I71

71.—(1) Where a VCTS participant has insufficient VCTS allowances to account for its activity during a scheme year in accordance with article 70, it must make a payment to the administrator in accordance with this article.

(2) The payment amount is £86 for each unit of a VCTS participant’s activity during a scheme year, measured in accordance with article 68, which the participant does not account for by surrendering a VCTS allowance to the administrator on or before 31st December of the year following that scheme year.

(3) Where the payment amount referred to in paragraph (2) is not a whole number of pence, the amount is to be rounded to the nearest whole number of pence.

(4) The administrator must give a VCTS participant notice of a requirement to make a payment in accordance with this article (referred to in this article as a “ payment notice ”).

(5) A payment notice must be in writing and must set out—

(a)the amount of the payment and how the amount is calculated;

(b)the date by which payment must be made, which must not be less than 30 days after the date on which the notice is given;

(c)that payment must be made to the administrator;

(d)how payment must be made; and

(e)information about rights of appeal.

(6) A VCTS participant which receives a payment notice under this article must make the payment in accordance with the notice.

(7) The administrator must pay any payment received under this article into the consolidated fund.

Expiry of VCTS allowances_I72

72. The administrator must record in the registry the expiry of a VCTS allowance, including a VCTS allowance which has been traded in accordance with article 69, which is—

(a)surrendered by a VCTS participant;

(b)not surrendered in accordance with article 70 for the scheme year for which it was allocated under article 66 or for which it was acquired under article 67 (conversion of unused VRTS allowances into VCTS allowances); or

(c)converted into VRTS credits in accordance with article 55.

Part 4 Information

Information: participants in the Trading Schemes_I73

73.—(1) Subject to paragraph (4), for each scheme year, the administrator must gather and record—

(a)the information specified in Part 1 of Schedule 7, in relation to each car and each ZE SPV of category M1 which is registered during that scheme year;

(b) the information specified in Part 2 of Schedule 7, in relation to each van, each ZE SPV of category N1, and each ZE SPV of category N2 which is within the description in paragraph (c) of the definition of “van” in article 3(1), which is registered during that scheme year; and

(c)the information specified in Part 3 of Schedule 7, in relation to the base vehicle of a completed van which is registered during that scheme year.

(2) The information specified in paragraph 1 or 6 of Schedule 7 [^F122, except for the information in paragraphs 1(s), 6(r) and 6(s) of that Schedule^F122] is to be taken from the certificate of conformity, or the individual vehicle approval certificate, of the car, the van or the ZE SPV, as the case may be.

(3) Subject to paragraph (4), for each scheme year, a participant in the Trading Schemes must, in relation to each car, van, ZE SPV or base vehicle of which it is the manufacturer and which is registered during the scheme year—

(a)ensure that the information in Part 1, 2 or 3 of Schedule 7, as the case may be, is available to the administrator through the process of type-approval and registration of vehicles; and

(b)to the extent that the information is not so available, provide the information to the administrator—

(i)on or before 31st August of the year following each scheme year; or

(ii)where the information is that specified in paragraph 2 or 7 of Schedule 7, within the period of time specified in a request made by the administrator for the provision of that information.

(4) The obligations in paragraphs (1) and (3) do not apply to the extent that the administrator—

(a)is satisfied that the information referred to in those paragraphs is not available in relation to a particular vehicle; and

(b)notifies the participant in the Trading Schemes concerned of that fact in writing.

[^F123 (4A) For the purposes of the obligations in paragraphs (1) and (3), the reference to “specific emissions of CO ₂ ” in paragraph 1(g) of Schedule 7, is to be treated, in relation to a vehicle in respect of which the administrator has granted an application under Schedule 3A (alternative specific emissions of CO ₂ : OVC hybrid electric vehicles), as having the meaning it would have if that application had not been granted.

(4B) Where the administrator has granted an application for the specific emissions of CO₂ of a vehicle to be determined in accordance with Part 6 of Schedule 3A, the administrator must also record the specific emissions of CO₂ of the vehicle as determined in accordance with that Part.^F123]

(5) A CRTS participant or VRTS participant must provide to the administrator, on or before 31st August of the year following a scheme year—

(a)the number of ZE cars, ZE vans and ZE SPVs of which the participant is the manufacturer and which were registered during the scheme year which are to be used exclusively by a car club for the provision of a car club service for a period of 18 months from the date they are registered, along with the vehicle identification numbers of the vehicles and the name by which the operator of the car club is known;

(b)evidence that condition C of the zero-emission conditions (warranty) is met in relation to the ZE cars, ZE vans and ZE SPVs of which the participant is the manufacturer and which were registered during the scheme year;

(c)the number of ZE SPVs of which the participant is the manufacturer and which were registered during the scheme year, except for ZE wheelchair accessible SPVs, and a breakdown of that number by vehicle category for the purposes of Article 4 of ;Regulation (EU) 2018/858

(d)the number of ZE wheelchair accessible SPVs of which the participant is the manufacturer and which were registered during the scheme year; and

(e)a copy of the audit certificate referred to in article 75(3).

(6) Subject to paragraph (7), a participant in the Trading Schemes must notify the administrator on or before the date which is two months after the date on which this Order comes into force of—

(a)the name, address and other contact details of the person to whom any notification or correspondence about the Trading Schemes should be sent;

(b)the name which the participant, or which each manufacturer which is a member of a pool participant in the Trading Schemes, indicates or intends to indicate on the certificate of conformity or the individual vehicle approval certificate for the cars, vans or ZE SPVs of which it is the manufacturer; and

(c)the world manufacturer identifier of the vehicle identification number which the participant, or which each manufacturer which is a member of a pool participant in the Trading Schemes, indicates, or intends to indicate, on the certificate of conformity or the individual vehicle approval certificate for the cars, vans or ZE SPVs of which it is the manufacturer.

(7) A participant which becomes a participant in the Trading Schemes after the date mentioned in paragraph (6) must provide the administrator with the information mentioned in that paragraph without delay after becoming a participant.

(8) A participant in the Trading Schemes must notify any changes to the information mentioned in paragraph (6) to the administrator without delay.

(9) The administrator must notify each manufacturer which is a participant in the Trading Schemes, or which is a member of a pool participant in the Trading Schemes, of its account number in the registry before the start of the trading window which follows the first scheme year for which that manufacturer becomes a participant in the Trading Schemes or a member of a pool participant in the Trading Schemes.

Information: SPV manufacturers_I74

74.—(1) Where an SPV manufacturer wishes to acquire a CRTS credit or a VRTS credit for a scheme year accordance with article 21, 22, 53 or 54, the SPV manufacturer must comply with paragraphs (2) to (4).

(2) An SPV manufacturer must notify the administrator on or before 20th April of the year following the scheme year for which it wishes to acquire a credit described in paragraph (1) of—

(a)the name, address and other contact details of the person to whom any notification or correspondence about the Trading Schemes should be sent;

(b)the name which the SPV manufacturer indicates, or intends to indicate, on the certificate of conformity or the individual vehicle approval certificate for the ZE SPVs of which it is the manufacturer; and

(c)the world manufacturer identifier of the vehicle identification number which the SPV manufacturer indicates, or intends to indicate, on the certificate of conformity or the individual vehicle approval certificate for the ZE SPVs of which it is the manufacturer.

(3) Subject to paragraph (5), an SPV manufacturer must ensure that the following information, in relation to each ZE SPV of which is the manufacturer and which is registered during a scheme year for which it wishes to acquire a credit described in paragraph (1), is available to the administrator through the process of type-approval and registration of vehicles, and to the extent that it is not, provide it to the administrator on or before 31st August of the year following that scheme year—

(a)the information specified in sub-paragraphs (a) to (s) of paragraph 1 of Schedule 7, in relation to each ZE SPV of category M1 which is registered during that scheme year; and

(b) the information specified in sub-paragraphs (a) to (t) of paragraph 6 of Schedule 7 , in relation to each ZE SPV of category N1, and each ZE SPV of category N2 which is within the description in paragraph (c) of the definition of “van” in article 3 (1) , which is registered during that scheme year.

(4) An SPV manufacturer must provide to the administrator, on or before 31st August of the year following the scheme year for which it wishes to acquire a credit described in paragraph (1)—

(a)the number of ZE SPVs of which the participant is the manufacturer and which were registered during the scheme year which are to be used exclusively by a car club for the provision of a car club service for a period of 18 months from the date they are registered, along with the vehicle identification numbers of the SPVs and the name by which the operator of the car club is known;

(b)evidence that condition C of the zero-emission conditions (warranty) is met in relation to the ZE SPVs of which the SPV manufacturer is the manufacturer and which were registered during the scheme year;

(d)the number of ZE wheelchair accessible SPVs of which the participant is the manufacturer and which were registered during the scheme year; and

(e)a copy of the audit certificate referred to in article 76 (3).

(5) The obligation in paragraph (3) does not apply to the extent that the administrator—

(a)is satisfied that the information referred to in that paragraph is not available in relation to a particular vehicle; and

(b)notifies the SPV manufacturer concerned of that fact in writing

Maintenance and audit of records by participants in the Trading Schemes_I75

75.—(1) A participant in the Trading Schemes must keep a record of the information referred to in article 73 (1) and (5)(a) to (d) in relation to the cars, vans and ZE SPVs of which the participant is the manufacturer and which are registered during each scheme year.

(2) A participant in the Trading Schemes must, on at least an annual basis, carry out an audit of the records required to be kept under paragraph (1) to ensure its compliance with the requirements of that paragraph.

(3) The participant in the Trading Schemes must evidence the satisfactory completion of such an audit by completing a document in writing (referred to in paragraph (4) as an “audit certificate”).

(4) The audit certificate may be in such form as the participant in the Trading Schemes sees fit but must be—

(a)signed by a person who exercises management control in respect of the activities of the participant; and

(b)kept with its records.

Maintenance and audit of records by SPV manufacturers_I76

76.—(1) An SPV manufacturer must keep a record of the information referred to in article 74 (3) and (4)(a) to (d) in relation to the ZE SPVs of which it is the manufacturer and which are registered during each scheme year for which the SPV manufacturer wishes to earn a CRTS credit or VRTS credit.

(2) An SPV manufacturer must, on at least an annual basis, carry out an audit of the records required to be kept under paragraph (1) to ensure its compliance with the requirements of that paragraph.

(3) An SPV manufacturer must evidence the satisfactory completion of such an audit by completing a document in writing (referred to in paragraph (4) as an “audit certificate”).

(4) The audit certificate may be in such form as the SPV manufacturer sees fit but must be—

(a)signed by a person who exercises management control in respect of the activities of the SPV manufacturer; and

(b)kept with its records.

Preparation of provisional information_I77

77.—(1) On or before 31st May of each year following a scheme year, the administrator must prepare the following information for the scheme year, and for each participant in the Trading Schemes—

(a)the total number of cars of which the participant is the manufacturer and which were registered during the scheme year;

(b)the total number of vans of which the participant is the manufacturer and which were registered during the scheme year;

(c)the number of ZE cars of which the participant is the manufacturer and which were registered during the scheme year;

(d)the number of ZE vans of which the participant is the manufacturer and which were registered during the scheme year;

(e)the number of NZE cars of which the participant is the manufacturer and which were registered during the scheme year and their specific emissions of CO₂;

(f)the number of NZE vans of which the participant is the manufacturer and which were registered during the scheme year and their specific emissions of CO₂;

(g)the average of the specific emissions of CO₂ of the NZE cars of which the participant is the manufacturer and which were registered during the scheme year;

(h)the average of the specific emissions of CO₂ of the NZE vans of which the participant is the manufacturer and which were registered during the scheme year;

(i)the number of ZE SPVs of category M1, except for ZE wheelchair accessible SPVs, of which the participant is the manufacturer and which were registered during the scheme year;

(j)the number of ZE wheelchair accessible SPVs of which the participant is the manufacturer and which were registered during the scheme year;

(k) the number of ZE SPVs of category N1, or of category N2 which fall within the description in paragraph (c) of the definition in “van” in article 3 (1) , of which the participant is the manufacturer and which were registered during the scheme year;

(l)the number of CRTS allowances allocated and, where applicable, the number of banked CRTS allowances[^F124 , within the meaning of article 9(b)^F124] ;

(m)the number of VRTS allowances allocated and, where applicable, the number of banked VRTS allowances[^F125 , within the meaning of article 41(b)^F125] ;

(n)the number of CCTS allowances allocated;

(o)the number of VCTS allowances allocated;

(p)the number of CRTS credits acquired;

(q)the number of VRTS credits acquired;

(r)the number of units of activity in the CRTS and any additional matters for which the participant must account for that scheme year in accordance with article 27 (1)(b) or (c) (car club credits and borrowed CRTS allowances);

(s)the number of units of activity in the VRTS and any additional matters for which the participant must account for that scheme year in accordance with article 59 (1)(b) or (c) (car club credits and borrowed VRTS allowances);

(t)the number of units of activity in the CCTS;

(u)the number of units of activity in the VCTS.

(2) The administrator must, on or before 31st May of each year following a scheme year, notify in writing each participant in the Trading Schemes of—

(a)the provisional information mentioned in paragraph (1); and

(b)such of the information specified in Schedule 7 for that participant and that scheme year as the administrator holds.

(3) On or before 31st May of each year following a scheme year, the administrator must prepare the following information for the scheme year and for each SPV manufacturer—

(a)the number of ZE SPVs of category M1, except for ZE wheelchair accessible SPVs, of which the SPV manufacturer is the manufacturer and which were registered during the scheme year;

(b)the number of ZE wheelchair accessible SPVs of which the SPV manufacturer is the manufacturer and which were registered during the scheme year;

(c) the number of ZE SPVs of category N1, or of category N2 which fall within the description in paragraph (c) of the definition in “van” in article 3 (1) , of which the SPV manufacturer is the manufacturer and which were registered during the scheme year;

(d)the number of CRTS credits acquired;

(e)the number of VRTS credits acquired.

(4) The administrator must, on or before 31st May of each year following a scheme year, notify in writing each SPV manufacturer of—

(a)the provisional information mentioned in paragraph (3); and

(b)such of the information specified in Schedule 7 in relation to that SPV manufacturer and that scheme year as the administrator holds.

Error notification_I78

78.—(1) On or before 31st August of each year following a scheme year, a participant in the Trading Schemes or an SPV manufacturer may notify the administrator of any errors identified in the information notified by the administrator under article 77 (2) or (4).

(2) A notification given under paragraph (1)—

(a)must identify the error; and

(b)may be accompanied by evidence which demonstrates that the administrator has made an error.

(3) The administrator must take into account a notification given under this article in the preparation of the final information under article 79.

Preparation and notification of final information_I79

79. On or before 31st October of each year following a scheme year, the administrator must prepare the final information mentioned in article 77 (1) and (3) and notify it in writing to each participant in the Trading Schemes and each SPV manufacturer.

Publication of final information_I80

80.—(1) On or before 15th March of the year which begins one year after the end of a scheme year, the administrator must publish the following information for the scheme year—

(a)the information mentioned in paragraph 1 of Schedule 7, with the exception of the information in sub-paragraph (n) and sub-paragraphs (t) to (v);

(b)the information mentioned in paragraph 6 of Schedule 7, with the exception of the information in sub-paragraph (o) and sub-paragraphs (u) to (w);

(c)in relation to each participant in the Trading Schemes and where applicable—

(i)the number of ZE cars and ZE vans of which the participant was the manufacturer and which were registered during the scheme year;

(ii)the number of NZE cars and NZE vans of which the participant was the manufacturer and which were registered during the scheme year;

(iii)the baseline for the purposes of the CCTS or VCTS;

(iv)the number of credits acquired by the participant under each of article 19(1), 19(2), 20, 51 and 52;

(v)the net number of allowances and, where applicable, credits in each of the Trading Schemes which each participant in the schemes acquired or disposed of through trading during the trading window following the scheme year;

(vi)the average of the specific emissions of CO₂ of the NZE cars, and of the NZE vans, of which the participant was the manufacturer and which were registered during the scheme year;

(d)in relation to each SPV manufacturer—

(i)the number of ZE SPVs of which the manufacturer is the manufacturer and which were registered during the scheme year, stating how many of those were ZE wheelchair accessible SPVs;

(ii)the number of credits acquired by the SPV manufacturer under each of articles 21(1), 21(2), 22, 53 and 54;

(iii)the number of credits in each of the CRTS or VRTS which the SPV manufacturer disposed of through trading during the trading window following the scheme year;

(e)the average of the specific emissions of CO₂ of all the NZE cars, and of all the NZE vans, registered during the scheme year.

(2) In paragraph (1)(c)(v), a reference to “ trading ” is a reference to trading allowances or credits under [^F126 article 25, 25A, 26, 26A, 37, 57, 57A, 58, 58A or 69 ^F126] .

(3) In paragraph (1)(d)(iii), a reference to “ trading ” is a reference to disposing of credits through trading under [^F127 article 26, 26A, 58 or 58A ^F127] .

(4) The administrator may publish amended information at any time where it discovers any error or omission in the published information.

Power of administrator to require information from participants and SPV manufacturers_I81

81.—(1) The administrator may at any time require a participant in the Trading Schemes or an SPV manufacturer to provide information which is required by the administrator in order to administer the Trading Schemes by giving a notice to the participant or the manufacturer.

(2) Any notice given under paragraph (1) must—

(a)be in writing;

(b)identify the information required and the reason it is required; and

(c)specify the form in which, and the time period within which, the information must be provided to the administrator.

(3) A person to whom a notice is given under this article must comply with the requirement contained in the notice.

(4) The information which a person may be required to provide under this article includes information that, although not in the person’s possession, it is reasonable to require the person to obtain or compile for the purpose of administering the Trading Schemes.

Updating information provided with an application under Part 3 of Schedule 4 (low-volume participants)_I82

82. A low-volume CRTS participant and a low-volume VRTS participant must notify the administrator without delay if there is a change in the information provided with the application made under Part 3 of Schedule 4 which affects the participant’s eligibility to be a low-volume CRTS participant or a low-volume VRTS participant, as the case may be.

Updating information provided with an application under Schedule 5 (pool participants)_I83

83.—(1) Each manufacturer which is a member of a pool participant in the Trading Schemes must notify the administrator without delay if there is a change to the identity of the manufacturer notified to the administrator as the contact point in accordance with paragraph 5 (c)(i) of Schedule 5.

(2) A notification under paragraph (1) must be accompanied by the evidence mentioned in paragraph 7 (b) of Schedule 5 in relation to the new manufacturer which will act as the contact point.

Manner of provision of information to administrator_I84

84.—(1) Any obligation of a participant in the Trading Schemes or an SPV manufacturer to provide information to, or to notify, the administrator must be complied with by providing the information, or making the notification—

(a)through a website of the administrator; or

(b)in another manner, in a case where the administrator determines that it is necessary to allow notification or the provision of information in that manner.

(2) This article is subject to article 81 (2)(c) (power of administrator to require information for Trading Scheme administration), article 86 (b) (power of administrator to require production of information or documents) and paragraph 9 (d) of Schedule 4 (form of application under that Schedule).

Part 5 Monitoring compliance and enforcement

Powers of administrator in respect of monitoring compliance_I85

85. —(1) The powers of the administrator in this Part may only be exercised where the administrator reasonably believes there has been a failure by a participant in the Trading Schemes or an SPV manufacturer (referred to in this Part as “ P ”) to comply with a requirement of this Order.

(2) The administrator may authorise a person to exercise, on behalf of the administrator and in accordance with the terms of the authorisation, the administrator’s powers in this Part.

(3) A person authorised in accordance with paragraph (2) is referred to in this Part as an “ authorised person ”.

Power to require production of documents or provision of information_I86

86. The administrator or an authorised person may, by a written notice given to P, require P—

(a)to provide the administrator or the authorised person with information or documents; and

(b)to provide such information or documents in the form specified in the notice and within such period, or at such time, as is specified in the notice.

Power to question officers of a company_I87

87. The administrator or an authorised person may, by a written notice given to P, require P to make available any officer of a company believed to be able to give information relevant to an investigation into whether there has been a failure by P to comply with a requirement of this Order and require that officer—

(a)to attend at a place and time specified by the administrator or authorised person;

(b)to answer questions (in the absence of any person other than those whom the administrator or authorised person allows to be present and a person nominated by the officer being asked questions); and

(c)to sign a declaration of truth of the answers given to those questions.

Powers of entry, etc_I88

88. The administrator or an authorised person may—

(a)enter any premises with a warrant issued in accordance with article 90, together with any equipment or material as may be required; and

(b)when entering premises by virtue of paragraph (a), be accompanied by such persons as appear to the administrator or authorised person to be necessary.

Seizure of documents or records_I89

89.—(1) The administrator or an authorised person exercising the power of entry under article 88 may seize any documents or records.

(2) Where the administrator or authorised person seizes documents or records under paragraph (1), they must—

(a)provide the occupier of the premises with a written record of any items which are seized; and

(b)retain any seized item for no longer than necessary, and so far as possible, in its original condition.

Warrant_I90

90.—(1) A justice may issue a warrant in relation to any premises for the purposes of article 88 (a) where the justice is satisfied that—

(a)there are reasonable grounds for the exercise of the power in that paragraph; and

(b)one or more of the conditions in paragraph (2) are fulfilled in relation to the premises.

(2) The conditions referred to in paragraph (1)(b) are that—

(a)the exercise of the power by consent in relation to the premises has been refused;

(b)a refusal of consent to the exercise of the power is reasonably expected;

(c)the premises are unoccupied;

(d)the occupier is temporarily absent from the premises and the case is one of urgency; or

(e)a request for admission to the premises would defeat the purpose of the entry.

(3) A warrant issued in accordance with this article continues to have effect until the purpose for which it was issued has been fulfilled.

(4) In paragraph (1), “ justice ” means—

(a)in England or Wales, a justice of the peace;

(b)in Scotland, a justice of the peace or sheriff [^F128;^F128]

[^F129 (c)in Northern Ireland, a lay magistrate.^F129]

Legal professional privilege_I91

91. Nothing in this Part requires any person to produce a document which that person would be entitled to withhold the production of on the grounds of legal professional privilege.

Enforcement notices_I92

92. —(1) Where the administrator considers that a participant in the Trading Schemes or an SPV manufacturer has contravened, is contravening or is likely to contravene a requirement imposed by or under this Order, the administrator may give notice (an “ enforcement notice ”) to the participant or SPV manufacturer.

(2) An enforcement notice must be given in writing and must set out—

(a)the requirement that the administrator considers has been contravened, is being contravened or is likely to be contravened;

(b)details of the contravention or likely contravention;

(c)the steps that must be taken to remedy the contravention or to ensure that a contravention does not occur;

(d)the period within which the steps must be taken and any updates which must be provided to the administrator about the steps taken;

(e)information about rights of appeal.

(3) A person to whom an enforcement notice is given must comply with the requirements of the notice within the period set out in the notice.

(4) The administrator may withdraw an enforcement notice at any time by giving notice of the withdrawal to the person to whom the enforcement notice is given.

Part 6 Civil penalties

Civil penalties: general_I93

93.—(1) The administrator—

(a)may impose a civil penalty in accordance with articles 97 to 106; and

(b) where it does so, it must give written notice of such penalty (referred to in this Part as a “ penalty notice ”).

(2) A penalty notice must specify—

(a)the provision of this Order that is breached; and

(b)information about rights of appeal.

(3) In this Part—

“ block ” means the restriction of the operation of a participant in the Trading Schemes’, or an SPV manufacturer’s, account in the registry, so that the participant or SPV manufacturer may not—

(a)

trade allowances or credits;

(b)

bank or borrow CRTS allowances, within the meaning of article 9;

(c)

be treated as falling within article 13(4) or (6) (transitional allocation of CRTS allowances);

(d)

acquire CCTS allowances under article 35;

(e)

bank or borrow VRTS allowances within the meaning of article 41;

(f)

be treated as falling within article 45(4) or (6) (transitional allocation of VRTS allowances);

(g)

acquire VCTS allowances under article 67;

(h)

^F130 be treated as a low-volume CRTS participant or low-volume VRTS participant in accordance with Schedule 4; ...

(ha)

[^F131 make an application for the specific emissions of CO₂ of a vehicle to be determined in accordance with Part 6 of Schedule 3A; or^F131]

(j)

make an application to be a pool participant in the Trading Schemes under Schedule 5;

“ financial year ”, in relation to a participant in the Trading Schemes or an SPV manufacturer, has the meaning given in section 390 of the Companies Act 2006 ( 17 );

“ publication ” means to publish on a part of the registry which is accessible to the public—

(a)

the name of a participant in the Trading Schemes or an SPV manufacturer, including, where a participant is a pool participant in the Trading Schemes, the name of each member of that pool participant; and

(b)

details of the breach for which a civil penalty has been imposed;

“ turnover ”, in relation to a participant in the Trading Schemes or an SPV manufacturer, means its turnover as defined in section 474(1) of the Companies Act 2006 ( 18 ), as if that section applied to participants in the Trading Schemes or SPV manufacturers, and excluding turnover arising outside the United Kingdom.

(4) For so long as the operation of a pool participant in the Trading Schemes' account in the registry is restricted by a block, that participant continues to be treated as a pool participant in the Trading Schemes, even where the grant of an application by the administrator under Schedule 5 would otherwise be required.

(5) In relation to a pool participant in the Trading Schemes—

(a)its turnover for the purposes of paragraph (3) is the aggregate turnover of each of the members of the pool participant; and

(b)a reference to its financial year is a reference to the financial year of the manufacturer identified to the administrator in accordance with—

(i)paragraph 5(c)(i) of Schedule 5 (application to be treated as a pool participant) in the application made under that Schedule; or

(ii)article 83(1) (updating information provided with application under Schedule 5).

Financial penalties: general_I94

94.—(1) A penalty notice in respect of a financial penalty must specify—

(a)that payment must be made to the administrator;

(b)how payment must be made;

(c)where no daily penalty applies or the total amount of the daily penalty can be determined at the date of the giving of the notice—

(i)the total amount due;

(ii)where applicable, how it has been calculated; and

(iii)the date by which it must be paid; and

(d)where a daily penalty rate applies and the total amount of the daily penalty cannot be determined at the date of the giving of the notice—

(i)the amount of the initial penalty; and

(ii)details of the applicable daily rate.

(2) Where paragraph (1)(d) applies and the total amount of the daily penalty can be determined after the date of giving of the notice, the administrator must give a further notice to the person liable to the penalty which complies with paragraph (1)(c).

(3) The administrator must pay any financial penalty received into the consolidated fund.

(4) In England and Wales, a financial penalty is recoverable as if it were payable under an order of the county court in England and Wales.

(5) In Scotland, a financial penalty may be enforced in the same manner as an extract registered decree arbitral bearing a warrant of execution issued by the sheriff court of any sheriffdom in Scotland.

[^F132 (5A) In Northern Ireland, a financial penalty is recoverable as if it were payable under an order of the County Court.^F132]

(6) Where action is taken under paragraph (4) for the recovery of a sum payable as a financial penalty pursuant to this Order, the financial penalty is, for England and Wales, to [^F133be^F133] treated for the purposes of section 98 of the Courts Act 2003(19) (register of judgments and orders etc.) as if it were a judgment entered in the county court.

[^F134 (7) Where action is taken under paragraph (5A) for the recovery of a sum payable as a financial penalty pursuant to this Order, the financial penalty is, for Northern Ireland, to be treated for the purposes of Article 116 of the Judgments Enforcement (Northern Ireland) Order 1981 (register of judgments) as if it were a judgment in respect of which an application has been accepted under Article 22 or 23(1) of that Order.^F134]

Non-financial penalties: general_I95

95.—(1) The administrator may impose the penalty of a block until—

(a)the failure is remedied; and

(b)any financial penalty imposed in respect of the same failure is paid.

(2) Publication lasts until—

(a)the failure is remedied; and

(b)any financial penalty imposed in respect of the same failure is paid.

(3) The administrator must remove a block or publication promptly when the breach to which it relates has been remedied and any associated financial penalty is paid.

(4) A civil penalty other than a financial penalty has effect from the date of service of the penalty notice, unless the notice provides otherwise.

Waiver and modification of civil penalties_I96

96.—(1) Where the administrator considers appropriate, the administrator may—

(a)waive a penalty;

(b)allow additional time to pay a financial penalty;

(c)impose a lower financial penalty than the amount provided for in articles 97 to 106 or substitute such a lower financial penalty where one has already been imposed; or

(d)modify the application of a publication or a block.

(2) Where at any time before a financial penalty is due to be paid the administrator ceases to be satisfied that the person is liable for that penalty, the administrator may serve a further notice on that person to—

(a)withdraw the penalty notice; or

(b)modify the penalty notice by substituting a lower penalty.

(3) Before exercising a power in this article, the administrator must consult the relevant national authorities(20).

Failure to make a payment to account for activity in the Trading Schemes_I97

97.—(1) The administrator may impose the penalties in paragraph (2) where a participant in the Trading Schemes fails to make a payment which is due in accordance with a payment notice given under article 28, 39, 60 or 71.

(2) The penalties are—

(a)the financial penalty of—

(i)the amount of the payment which was specified in the payment notice and which remains outstanding; and

(ii)a daily penalty at a daily rate which is the sum of £750 and 0.75% of the amount of the payment specified in the payment notice, beginning with the day after the day on which that payment was due;

(b)publication; and

(c)a block.

Failure to provide information under article 73 _I98

98.—(1) The administrator may impose the penalties in paragraph (2) where a participant in the Trading Schemes fails to comply with a requirement in article 73 to provide, or to ensure that the administrator has available to it, the information or evidence specified in—

(a)article 73 (5)(a) to (d) (SPVs, car clubs and ZE car or van warranties);

(b)paragraph 1 (g), 6 (g)12 (c) or 13 (c) of Schedule 7 (specific emissions of CO₂ of a car, van or SPV);

(c)paragraph 1 (i) or 6 (k) of Schedule 7 (fuel type and fuel mode of a car, van or SPV);

(d)paragraph 1 (l) or 6 (n) of Schedule 7 (code for any eco-innovations);

(e)paragraph 1 (r) or 6 (r) of Schedule 7 (electric range of a car, van or SPV, where applicable).

(2) The penalties are—

(a)the financial penalty of—

(i)£7,500;

(ii)£15,000 for each car to which a failure in paragraph (1) relates;

(iii)£15,000 for each ZE SPV of category M1 to which a failure in paragraph (1) relates;

(iv)£18,000 for each van to which a failure in paragraph (1) relates; and

(v) £18,000 for each ZE SPV which is of category N1, or which is of category N2 and which falls within the description in paragraph (c) of the definition in “van” in article 3 (1) , to which a failure in paragraph (1) relates;

(b)publication; and

(c)a block.

(3) The administrator may impose the penalties in paragraph (4) where a participant in the Trading Schemes fails to comply with a requirement in article 73 to provide, or to ensure that the administrator has available to it, any information other than that specified in paragraph (1).

(4) The penalties are—

(a)the financial penalty of £750; and

(b)publication.

Failure to maintain records_I99

99.—(1) The administrator may impose the penalties in paragraph (2) where a participant in the Trading Schemes fails to maintain and audit its records, as required by article 75, or where an SPV manufacturer fails to maintain and audit its records, as required by article 76.

(2) The penalties are—

(a)the financial penalty of £7,500;

(b)publication; and

(c)a block.

Failure to provide information under article 81 (information required for the purposes of administering the Trading Schemes)_I100

100.—(1) The administrator may impose the penalties in paragraph (2) where—

(a)the administrator has required a participant in the Trading Schemes or an SPV manufacturer to provide information in a notice in accordance with article 81; and

(b)the participant or manufacturer has failed to comply with the notice by the time specified in it.

(2) The penalties are—

(a)the financial penalty of £7,500; and

(b)publication.

Failure to provide information under article 86 (information required where suspected failure to comply with this Order)_I101

101.—(1) The administrator may impose the penalties in paragraph (2) where—

(a)the administrator or an authorised person has given notice to a participant in the Trading Schemes or an SPV manufacturer under article 86; and

(b)the participant or SPV manufacturer has failed to comply with the notice by the time specified in it.

(2) The penalties are—

(a)the financial penalty of £750,000 or, if lower, 0.5% of the turnover of the participant in the Trading Schemes or the SPV manufacturer for its financial year ending during the scheme year to which the failure relates;

(b)publication; and

(c)a block.

Failure to make officer available for questioning_I102

102.—(1) The administrator may impose the penalties in paragraph (2) where—

(a)the administrator or an authorised person has given notice to a participant in the Trading Schemes or an SPV manufacturer under article 87 to make an officer available for questioning in accordance with that article; and

(b)that officer was not made available in accordance with the notice by the time specified in it.

(2) The penalties are—

(a)the financial penalty of £75,000;

(b)a block; and

(c)publication.

Refusal to allow access to premises_I103

103.—(1) The administrator may impose the penalties in paragraph (2) where a person in control of any premises refuses the administrator or an authorised person access to those premises, or intentionally obstructs the administrator or an authorised person from accessing to those premises, contrary to article 88.

(2) The penalties are—

(a)the financial penalty of £75,000;

(b)a block; and

(c)publication.

Failure to comply with enforcement notice_I104

104.—(1) The administrator may impose the penalty in paragraph (2) where a participant in the Trading Schemes or an SPV manufacturer fails to comply with the requirements of an enforcement notice given under article 92.

(2) The penalty is the financial penalty of—

(a)£4,500; and

(b)a daily penalty at a daily rate of £100, beginning with the day after the day by which the participant in the Trading Schemes or SPV manufacturer was to have taken steps to comply with the requirements of the enforcement notice, up to a maximum of £3,000.

Provision of false or misleading information: participants in the Trading Schemes_I105

105.—(1) The administrator may impose the penalties in paragraph (2) where a participant in the Trading Schemes provides false or misleading information under an obligation on a participant in article 73 (provision of information to administrator).

(2) The penalties are—

(a)where the false or misleading information is the information or evidence specified in article 98 (1), or where the false or misleading information consists of a failure to ensure that the administrator is aware of every car, van and SPV of which the participant in the Trading Schemes is the manufacturer and which is registered during a scheme year, the financial penalty of—

(i)£7,500;

(ii)£15,000 for each car to which the false or misleading information relates;

(iii)£15,000 for each ZE SPV of category M1 to which the false or misleading information relates;

(iv)£18,000 for each van to which the false or misleading information relates; and

(b)where the false or misleading information is information other than that described in sub-paragraph (a), the financial penalty of £750;

(c)publication; and

(d)a block.

(3) The administrator may impose the penalties in paragraph (4) where a participant in the Trading Schemes provides false or misleading information in a notification under article 78 (error notification).

(4) The penalties are—

(a)where the false or misleading information is that specified in paragraph 1 (g), (i), (l) or (r) of Schedule 7 (specific emissions of CO₂, fuel type and fuel mode, eco-innovations and electric range), the financial penalty of—

(i)£7,500;

(ii)£15,000 for each car to which the false or misleading information relates; and

(iii)£15,000 for each ZE SPV of category M1 to which the false or misleading information relates;

(b)where the false or misleading information is that specified in paragraph 6 (g), (k), (n) or (r), or paragraph 12 (c) or 13 (c) of Schedule 7 (specific emissions of CO₂, fuel type and fuel mode, eco-innovations and electric range), the financial penalty of—

(i)£7,500;

(ii)£18,000 for each van to which the false or misleading information relates; and

(iii) £18,000 for each ZE SPV which is of category N1, or which is of category N2 and which falls within the description in paragraph (c) of the definition in “van” in article 3 (1) , to which the false or misleading information relates;

(c)where the false or misleading information is information other than that referred to in sub-paragraph (a) or (b), the financial penalty of £750;

(d)publication; and

(e)a block.

(5) The administrator may impose the penalties in paragraph (6) where a participant in the Trading Schemes provides false or misleading information in response to a notice given by the administrator under article 81 (power of administrator to require information for purposes of Trading Schemes).

(6) The penalties are—

(a)the financial penalty of £7,500; and

(b)publication.

(7) The administrator may impose the penalties in paragraph (8) where a participant in the Trading Schemes provides false or misleading information in response to a notice given by the administrator or an authorised person under article 86 (power to require information where suspected failure to comply with this Order).

(8) The penalties are—

(a)the financial penalty of £750,000 or, if lower, 0.5% of the turnover of the participant in the Trading Schemes for its financial year ending during the scheme year to which the false or misleading information relates;

(b)publication; and

(c)a block.

(9) The administrator may impose the penalties in paragraph (10) where a participant in the Trading Schemes provides false or misleading information in an application made under—

(a)Part 3 of Schedule 4 (application to be a low-volume CRTS or VRTS participant); or

(b)Schedule 5 (application to be pool participant in the Trading Schemes).

(10) The penalties are—

(a)the financial penalty of £75,000; and

(b)publication.

[^F135 (11) The administrator may impose the penalties in paragraph (12) on a participant in the Trading Schemes where an officer of a company who is made available by that participant in accordance with article 87 (power to question officers of a company) provides false or misleading information when questioned under that article.

(12) The penalties are—

(b)publication; and

(c)a block.^F135]

Provision of false or misleading information: SPV manufacturers_I106

106.—(1) The administrator may impose the penalties in paragraph (2) where an SPV manufacturer provides false or misleading information under an obligation on an SPV manufacturer in article 74 (provision of information to the administrator).

(2) The penalties are—

(a)where the false or misleading information is the information or evidence specified in article 74 (4)(a) to (d), the financial penalty of—

(i)£7,500;

(ii)£15,000 for each ZE SPV of category M1 to which the false or misleading information relates; and

(b)where the false or misleading information is information other than that specified in sub-paragraph (a), the financial penalty of £750;

(c)publication; and

(d)a block.

(3) The administrator may impose the penalties in paragraph (4) where an SPV manufacturer provides false or misleading information in a notification given by an SPV manufacturer under article 78 (error notification).

(4) The penalties are—

(a)where the false or misleading information is that specified in paragraph 1 (i) or (r) of Schedule 7 (fuel type and fuel mode and electric range), the financial penalty of—

(i)£7,500; and

(ii)£15,000 for each ZE SPV of category M1 to which the false or misleading information relates;

(b)where the false or misleading information is that specified in paragraph 6 (k) or (r) of Schedule 7 (fuel type and fuel mode and electric range), the financial penalty of—

(i)£7,500; and

(ii) £18,000 for each ZE SPV which is of category N1, or which is of category N2 and which falls within the description in paragraph (c) of the definition in “van” in article 3 (1) , to which the false or misleading information relates;

(c)where the false or misleading information is information other than that mentioned in sub-paragraph (a) or (b), the financial penalty of £750;

(d)publication; and

(e)a block.

(5) The administrator may impose the penalties in paragraph (6) where an SPV manufacturer provides false or misleading information in response to a notice given by the administrator under article 81 (power to require information for purposes of Trading Schemes).

(6) The penalties are—

(a)the financial penalty of £7,500; and

(b)publication.

(7) The administrator may impose the penalties in paragraph (8) where an SPV manufacturer provides false or misleading information in response to a notice given by the administrator or an authorised person under article 86 (power of administrator to require information where suspected failure to comply with this Order).

(8) The penalties are—

(a)the financial penalty of £750,000 or, if lower, 0.5% of the turnover of the SPV manufacturer for its financial year ending during the scheme year to which the false or misleading information relates;

(b)publication; and

(c)a block.

Part 7 Appeals

Decisions to which this Part applies_I107

107. This Part applies to the following decisions of the administrator—

(a)a decision under article 11(4), 32(3), 43(4) or 64(3) that a person is the manufacturer of a car or a van, as the case may be;

(b)a decision to give a notice under paragraph (2)(a) of article 20, 22, 52 or 54 in relation to the use of a vehicle by a car club;

(c)a decision not to reflect in the final information notified to a participant in the Trading Schemes or an SPV manufacturer under article 79 any error which that participant or manufacturer has notified to the administrator accordance with article 78;

[^F136 (ca)a decision under paragraph 10(b)(i) of Schedule 3A to reject an application by a CCTS participant for the specific emissions of CO₂ of a car to be determined in accordance with Part 6 of Schedule 3A, or to reject an application by a VCTS participant for the specific emissions of CO₂ of a van to be determined in accordance with that Part;^F136]

(d)a decision under paragraph 12 of Schedule 4 to reject an application by a CRTS participant to be a low-volume CRTS participant, or to reject an application by a VRTS participant to be a low-volume VRTS participant;

(e)a decision under paragraph 8 of Schedule 5 to reject an application made under that Schedule by two or more manufacturers to be treated as a pool participant in the Trading Schemes;

(f)a decision that a trade has not taken place under article 25(7), 26(5), 37(7), 57(7), 58(5) or 69(7);

(g)a decision to give a payment notice under article 28(3), 39(4), 60(4) or 71(4);

(h)a decision to give an enforcement notice under article 92;

(i)a decision to impose a civil penalty under Part 6.

Appeal against decisions of the administrator_I108

108.—(1) A participant in the Trading Schemes or an SPV manufacturer may appeal to the First-tier tribunal against a decision of the administrator to which this Part applies, on the ground that—

(a)the decision was based on an error of fact;

(b)the decision was wrong in law;

(c)in the case of a financial penalty, that the amount of the penalty is unreasonable;

(d)in the case of a non-financial penalty, that the nature of the penalty is unreasonable; or

(e)that the decision was wrong or unreasonable for any other reason.

(2) The First-tier tribunal may confirm the administrator’s decision, cancel it or substitute its own decision.

(3) Until any appeal made under this article against a decision mentioned in article 107 (a) to (h) has been finally determined or withdrawn, no civil penalty may be imposed under Part 6 in relation to the decision.

(4) Until any appeal made under this article against a decision to impose a civil penalty under Part 6 has been finally determined or withdrawn, the civil penalty is suspended.

(5) If the outcome of an appeal made under this Part is that the administrator incorrectly treated a participant in the Trading Schemes or an SPV manufacturer as being, or as not being, entitled to an allowance or a credit, the administrator must take appropriate steps to correct the position in the registry.

Part 8 Revocation, amendment and saving of EU Regulations relating to CO₂ emission limits

Interpretation of Part 8 _I109

109. In this Part—

“Regulation (EU) 1014/2010” means of 10 November 2010 on monitoring and reporting of data on the registration of new passenger Commission Regulation (EU) No 1014/2010cars pursuant to Regulation (EC) No 443/2009 of the European Parliament and of the Council(21);

“Regulation (EU) 63/2011” means of 26 January 2011 laying down detailed provisions for the application for a derogation from the specific COCommission Regulation (EU) No 63/2011₂ emission targets pursuant to Article 11 of Regulation (EC) No 443/2009 of the European Parliament and of the Council(22);

“Regulation (EU) 293/2012” means Commission Implementing Regulation (EU)293/2012 of 3 April 2012 on monitoring and reporting of data on the registration of new light commercial vehicles pursuant to of the European Parliament and of the Council(Regulation (EU) No510/201123);

“Regulation (EU) 114/2013” means Commission Delegated of 6 November 2012 supplementing Regulation (EU) No114/2013 of the European Parliament and of the Council with regard to rules for the application for a derogation from the specific CORegulation (EU) No510/2011₂ emissions targets for new light commercial vehicles(24);

“Regulation (EU) 2017/1152” means Commission Implementing of 2 June 2017 setting out a methodology for determining the correlation parameters necessary for reflecting the change in the regulatory test procedure with regard to light commercial vehicles and amending Implementing Regulation (EU) 2017/1152(Regulation (EU) No 293/201225);

“Regulation (EU) 2017/1153” means Commission Implementing of 2 June 2017 setting out a methodology for determining the correlation parameters necessary for reflecting the change in the regulatory test procedure and amending Regulation (EU) 2017/1153(Regulation (EU) No 1014/201026).

Partial revocation and amendment of Regulation (EU) 2019/631 _I110

110.—(1) Article 2(4), Articles 4, 5, 6, 7, 7a, 8, 9, 10, and 14 of, and Annexes 1 to 5 to, are revoked in relation to Great Britain, subject to the savings in Regulation (EU) 2019/631article 116.

(2) is amended as follows. Regulation (EU) 2019/631

(3) In Article 1 (subject matter and objectives)—

(a)in paragraph 1, after “new light commercial vehicles” insert “registered in Northern Ireland”;

(b)in paragraph 2—

(i)in both places where it occurs, for “United Kingdom fleet-wide” substitute “Northern Ireland fleet-wide”;

(ii)for “in the United Kingdom” substitute “in Northern Ireland”;

(iii)omit the words “in domestic law, and as that Regulation has effect”;

(c)in paragraphs 4 and 5, in each place where it occurs, for “United Kingdom fleet-wide” substitute “Northern Ireland fleet-wide”;

(d)at the end insert—

“(8) This Regulation establishes an application process for the approval of CO₂ savings to be achieved through the use of innovative technologies, or a combination of innovative technologies, fitted to new passenger cars or new light commercial vehicles registered in the United Kingdom.”.

(4) In Article 2 (scope)—

(a)for paragraph 1 substitute—

“(1) This paragraph and paragraphs 2, 3 and 5 of this Article, and Articles 1, 3, 11, 12, 13, 15, 17, 18 and 19 of this Regulation apply to the whole of the United Kingdom. Those paragraphs and Articles apply to the following vehicles—

(a)category M1 as defined in Article 4 of Regulation (EU) 2018/858, as it has effect in domestic law (in respect of vehicles with GB type-approval), or, where relevant, Article 4 of Regulation (EU) 2018/858 as it has effect in EU law as amended from time to time and by virtue of the Northern Ireland Protocol (in respect of vehicles with UK (NI) type-approval or EU type-approval) (“passenger cars”), which are registered in the United Kingdom for the first time and which have not previously been registered outside the United Kingdom (“new passenger cars”);

(b)category N1 as defined in Article 4 of Regulation (EU) 2018/858, as it has effect in domestic law (in respect of vehicles with GB type-approval), or, where relevant, Article 4 of Regulation (EU) 2018/858 as it has effect in EU law as amended from time to time and by virtue of the Northern Ireland Protocol (in respect of vehicles with UK (NI) type-approval or EU type-approval), with a reference mass not exceeding 2 610 kg, and vehicles of category N1 to which type-approval is extended in accordance with Article 2(2) of Regulation (EC) No 715/2007 (“light commercial vehicles”), as it has effect in domestic law (in respect of vehicles with GB type-approval) or, where relevant, as that Regulation has effect in EU law as amended from time to time and by virtue of the Northern Ireland Protocol (in respect of vehicles with UK (NI) type-approval or EU type-approval), which are registered in the United Kingdom for the first time and which have not previously been registered outside the United Kingdom (“new light commercial vehicles”). In the case of zero-emission vehicles of category N with a reference mass exceeding 2 610 kg or 2 840 kg, as the case may be, they shall, from 1 January 2025, for the purposes of this Regulation and without prejudice to Regulation (EU) 2018/858 and Regulation (EC) No 715/2007, as those Regulations have effect in domestic law (in respect of vehicles with GB type-approval) and, where relevant, as those Regulations have effect in EU law as amended from time to time and by virtue of the Northern Ireland Protocol (in respect of vehicles with UK (NI) type-approval or EU type-approval), be counted as UK light commercial vehicles falling within the scope of this Regulation if the excess reference mass is due only to the mass of the energy storage system.”;

(b)after paragraph 1 insert—

“(1A) This paragraph and paragraphs 2A, 4 and 5A of this Article, and Articles 4, 5, 6, 7, 7a, 8, 9, 10 and 14 of, and Annexes 1 to 5 to, this Regulation apply in relation to Northern Ireland only. Those paragraphs, Articles and Annexes apply to the following vehicles—

(a)category M1 as defined in Article 4 of Regulation (EU) 2018/858, as it has effect in EU law as amended from time to time and by virtue of the Northern Ireland Protocol (“NI passenger cars”) which are registered in Northern Ireland for the first time and which have not previously been registered outside Northern Ireland (“new NI passenger cars”);

(b)category N1 as defined in Article 4 of Regulation (EU) 2018/858, as it has effect in EU law as amended from time to time and by virtue of the Northern Ireland Protocol, with a reference mass not exceeding 2 610 kg, and vehicles of category N1 to which type-approval is extended in accordance with Article 2(2) of Regulation (EC) No 715/2007 (“NI light commercial vehicles”), which are registered in Northern Ireland for the first time and which have not previously been registered outside Northern Ireland (“new NI light commercial vehicles”). In the case of zero-emission vehicles of category N with a reference mass exceeding 2 610 kg or 2 840 kg, as the case may be, they shall, from 1 January 2025, for the purposes of this Regulation and without prejudice to Regulation (EU) 2018/858 and Regulation (EC) No 715/2007, as those Regulations have effect in EU law as amended from time to time and by virtue of the Northern Ireland Protocol, be counted as NI light commercial vehicles falling within the scope of this Regulation if the excess reference mass is due only to the mass of the energy storage system.”;

(c)at the beginning of paragraph 2 for “A” substitute “For the purposes of paragraph 1, a”;

(d)after paragraph 2 insert—

“(2A) For the purposes of paragraph 1A, a previous registration outside Northern Ireland made less than three months before registration in Northern Ireland shall not be taken into account.”;

(e)in paragraph 5 for “This Regulation” substitute “Paragraph 1”;

(f)after paragraph 5 insert—

“(5A) Paragraph 1A shall not apply to any vehicle registered in Northern Ireland which is permanently removed from Northern Ireland within three months after that registration.”;

(g)omit paragraph 6.

(5) In Article 3(1) (definitions)—

(a)in point (g) (definition of “mass in running order”) omit “in point 2.6 of Annex 1 to Commission Implementing , as it has effect in domestic law, or, as the case may be,”;Regulation (EU) 2020/683

(b)in point (i) (definition of “footprint”) omit “points 2.1 and 2.3 of Annex 1 to Commission Implementing , as it has effect in domestic law or, as the case may be,”;Regulation (EU) 2020/683

(c)in point (k) (definition of “United Kingdom fleet-wide target”)—

(i)for “United Kingdom fleet-wide” substitute “Northern Ireland fleet-wide”;

(ii)for “all new passenger cars or all new light commercial vehicles” substitute “all new NI passenger cars or all new NI light commercial vehicles”;

(d)in point (l) (definition of “test mass”) omit “point 3.2.25 of Annex XXI to , as it has effect in domestic law or, as the case may be,”;Regulation (EU) 2017/1151

(e)after point (p) insert—

“(pa)“NI passenger cars” and “new NI passenger cars” have the meanings given in Article 2(1A)(a);

(pb)“NI light commercial vehicles” and “new NI light commercial vehicles” have the meanings given in Article 2(1A)(b);”.

(6) In Article 7 (monitoring and reporting of average emissions)—

(a)in paragraph 1—

(i)for “each new passenger car and each new light commercial vehicle” substitute “each new NI passenger car and each new NI light commercial vehicle”;

(ii)for “the United Kingdom”, in both places where it occurs, substitute “Northern Ireland”;

(iii)for “passenger cars” substitute “NI passenger cars”;

(iv)omit “as it has effect in domestic law, or as the case may be,”;

(b)in paragraph 4 for “new passenger cars and of new light commercial vehicles” substitute “new NI passenger cars and of new NI light commercial vehicles”;

(c)in paragraph 11, in both places where it occurs, omit “in domestic law or, as the case may be, as that Regulation has effect”.

(7) In Article 8 (excess emissions premium), in paragraph 2, for “new passenger cars or new light commercial vehicles” substitute “new NI passenger cars or new NI light commercial vehicles”.

(8) In Article 9 (publication of performance of manufacturers)—

(a)in paragraph 1, in each place where it occurs, for “all new passenger cars and new light commercial vehicles registered in the United Kingdom” substitute “all new NI passenger cars and new NI light commercial vehicles registered in Northern Ireland”;

(b)in paragraph 3(a) for “United Kingdom fleet-wide” substitute “Northern Ireland fleet-wide”.

(9) In Article 10(4) (derogations for certain manufacturers), in point (c), omit “in domestic law or, as the case may be, as that Regulation has effect”.

(10) In Article 11 (eco-innovation), in paragraph 1—

(a)for “average specific emissions of CO₂ of a manufacturer” substitute “CO₂ emissions of a new passenger car or a new light commercial vehicle”;

(b)for “average specific emissions of CO₂ of manufacturers” substitute “CO₂ emissions of new passenger cars or new light commercial vehicles”.

(11) In Article 15 (review and report), in paragraph 3—

(a)for “United Kingdom fleet-wide” substitute “Northern Ireland fleet-wide”;

(b)for “passenger cars and light commercial vehicles” substitute “NI passenger cars and NI light commercial vehicles”.

(12) In Part A of Annex 1 (specific emissions targets for passenger cars)—

(a)in point 4 for “mass in running order (M) of the new passenger cars” substitute “mass in running order (M) of the new NI passenger cars”;

(b)in point 6—

(i)in each place where it occurs, for “United Kingdom fleet-wide” substitute “Northern Ireland fleet-wide”;

(ii)in each place where it occurs, for “registered in 2021” substitute “registered in the United Kingdom in 2021”;

(iii)in point 6.0, for “registered in 2020” substitute “registered in the United Kingdom in 2020”;

(iv)in point 6.3, for “new passenger cars registered in the relevant calendar year” substitute “new NI passenger cars registered in the relevant calendar year”.

(13) In Part B of Annex 1 (specific emissions targets for light commercial vehicles)—

(a)in each place where it occurs, for “United Kingdom fleet-wide” substitute “Northern Ireland fleet-wide”;

(b)in each place where it occurs, for “registered in 2021” substitute “registered in the United Kingdom in 2021”;

(c)in point 4, for “mass (M) of the new light commercial vehicles” substitute “mass (M) of the new NI light commercial vehicles”;

(d)in point 6.0, for “registered in 2020” substitute “registered in the United Kingdom in 2020”;

(e)in point 6.2.1, for “registered in the relevant calendar year” substitute “registered in Northern Ireland in the relevant calendar year”;

(f)in point 6.3.1, in each place where it occurs, for “new light commercial vehicles” substitute “new NI light commercial vehicles”;

(g)in point 6.3.2, in each place where it occurs, for “new light commercial vehicles” substitute “new NI light commercial vehicles”.

(14) In Part A of Annex 2 (collection of data on new passenger cars and determination of CO₂ emissions monitoring information)—

(a)in the heading, for “new passenger cars” substitute “new NI passenger cars”;

(b)in point 1—

(i)for “new passenger car” substitute “new NI passenger car”;

(ii)for “the United Kingdom” substitute “Northern Ireland”;

(c)in point 2 for “passenger car” substitute “NI passenger car”;

(d)in point 3—

(i)in point 3(a) for “new passenger cars subject to GB type-approval, UK (NI) type-approval” substitute “new NI passenger cars subject to UK (NI) type-approval”;

(ii)in point 3(b) for “passenger cars” substitute “NI passenger cars”;

(iii)in point 3(c) omit “GB type-approval of small series and”.

(15) In Part B of Annex 2 (format for the transmission of data)—

(a)omit “GB type-approval,”;

(b)omit “GB type-approval of small series and”.

(16) In Part A of Annex 3 (collection of data on new light commercial vehicles and determination of CO₂ emissions monitoring information)—

(a)in the heading, for “new light commercial vehicles” substitute “new NI light commercial vehicles”;

(b)in point 1.1, in the words before point (a)—

(i)omit “GB type-approved,”;

(ii)for “new light commercial vehicle” substitute “new NI light commercial vehicle”;

(iii)for “the United Kingdom” substitute “Northern Ireland”;

(c)in point 1.1(q) omit “in domestic law or, as the case may be, as that Regulation has effect”;

(d)in point 1.2.1.2, omit “in domestic law or, as the case may be, as that Regulation has effect”;

(e)in point 1.2.2, in both places where it occurs, omit “in domestic law or, as the case may be, as that Regulation has effect”;

(f)in point 1.2.4, in both places where it occurs, omit “in domestic law or, as the case may be, as that Regulation has effect”;

(g)in point 1.2.4, omit “GB type-approval,”;

(h)in point 2, for “light commercial vehicle” substitute “NI light commercial vehicle”;

(i)in point 3—

(i)in each place where it occurs, for “new light commercial vehicles” substitute “new NI light commercial vehicles”;

(ii)omit “GB type-approval,”;

(iii)omit “GB type-approval of small series and”.

(17) In Part B of Annex 3 (methodology for determining CO₂ monitoring information for new light commercial vehicles)—

(a)in each place where it occurs, including the heading and cross-heading, for “new light commercial vehicles” substitute “new NI light commercial vehicles”;

(b)in point 1—

(i)for “the United Kingdom” substitute “Northern Ireland”;

(ii)omit “GB type-approval,”;

(iii)omit “GB type-approval of small series and”.

(18) In Part C of Annex 3 (formats for transmission of data)—

(a)in Section 1—

(i)omit “GB type-approval,”;

(ii)omit “GB type-approval of small series and”;

(b)in Section 2, in note (2) omit “GB type-approval of small series or”.

Amendment of Regulation (EU) 725/2011 (eco-innovation for passenger cars)_I111

111.—(1) is amended as follows. Regulation (EU) 725/2011

(2) In Article 11(1), for “benefit from a reduction of its average specific CO₂ emissions for the purpose meeting its specific emissions target by means of the CO2 savings from an eco-innovation” substitute “demonstrate certified CO₂ savings from an eco-innovation”.

(3) In Article 12(2), for “decide not to take the certified CO₂ savings into account for the calculation of the average specific emissions of that manufacturer for the following calendar year” substitute—

“—

(a)in relation to Northern Ireland, decide not to take the certified CO₂ savings into account for the calculation of the average specific emissions of that manufacturer for the following calendar year; and

(b)in relation to Great Britain, give notice of that fact to the administrator of the Non-Zero Emission Car CO₂ Trading Scheme, for the purposes of article 36 (3) of the Vehicle Emissions Trading Schemes Order 2023 (measuring activity in the scheme)”.

(4) In Article 12(3), after “taken into account”, insert “under point (a) of paragraph 2, or in relation to whom a notice is given under point (b) of that paragraph,”.

Amendment of Regulation (EU) 427/2014 (eco-innovations for light commercial vehicles)_I112

112.—(1) is amended as follows. Regulation (EU) 427/2014

“—

(b)in relation to Great Britain, give notice of that fact to the administrator of the Non-Zero Emission Van CO₂ Trading Scheme, for the purposes of article 68 (3) of the Vehicle Emissions Trading Schemes Order 2023 (measuring activity in the scheme)”.

(4) In Article 12(3), after “taken into account”, insert “under point (a) of paragraph 2, or in relation to whom a notice is given under point (b) of that paragraph,”.

Partial revocation and amendment of Regulation (EU) 1014/2010 and Regulation (EU) 293/2012 (monitoring and reporting of data on vehicle registration)_I113

113.—(1) and Regulation (EU) 1014/2010 are revoked in relation to Great Britain, subject to the savings in article Regulation (EU) 293/2012116.

(2) is amended as follows— Regulation (EU) 1014/2010

(a)in Article 1, in both places where it occurs, omit “in domestic law and as that Regulation has effect”;

(b)in Article 3(1) (data sources)—

(i)for “passenger car” substitute “NI passenger car”;

(ii)omit “in domestic law and as that Regulation has effect”;

(c)in Article 7(1) (vehicles not covered by GB, UK (NI) or EU type-approval)—

(i)in the heading omit “GB,”;

(ii)for “passenger cars” substitute “NI passenger cars”;

(iii)omit “GB type-approval of small series or”;

(iv)in the first place where it occurs, omit “in domestic law or, as the case may be, as that Regulation has effect”;

(v)omit “Article 45 of as it has effect in domestic law or, as the case may be, in accordance with”;Regulation (EU) 2018/858

(vi)for “the United Kingdom” substitute “Northern Ireland”;

(d)in Article 7(2)(b) omit “GB type-approval of small series or”;

(e)in Article 8(1), in point (b) omit “Commission , as it has effect domestic law, or”.Regulation (EU) No 19/2011

(3) is amended as follows— Regulation (EU) 293/2012

(a)in Article 1, in point (a) (subject matter), for “light commercial vehicles as referred to in Article 2(1) of ” substitute Regulation (EU) No 510/2011“NI light commercial vehicles as referred to in Article 2(1A)(b) of ”Regulation (EU) 2019/631;

(b)in Article 2 omit “in domestic law and as that Regulation has effect”;

(c)in Article 4(1) (data sources) for “light commercial vehicle” substitute “NI light commercial vehicle”;

(d)in Article 8 (vehicles not covered by GB, UK (NI) or EU type-approval), in the heading omit “GB,”;

(e)in Article 8—

(i)for “light commercial vehicles” substitute “NI light commercial vehicles”;

(ii)omit “GB type-approval of small series and”;

(iii)in the first place where it occurs, omit “in domestic law or, as the case may be, as that Regulation has effect”;

(iv)omit “Article 45 of , as it has effect in domestic law or, as the case may be,”;Regulation (EU) 2018/858

(v)for “the United Kingdom” substitute “Northern Ireland”;

(f)in Article 8, omit “GB type-approval of small series or”;

(g)in Article 10(3) (additional information) for “the United Kingdom” substitute “Northern Ireland”;

(h)in Article 10a(1) (notification of errors by manufacturers) omit “GB type-approval,”.

Partial revocation and amendment of Regulation (EU) 63/2011 and Regulation (EU) 114/2013 (derogations)_I114

114.—(1) and Regulation (EU) 63/2011 are revoked in relation to Great Britain. Regulation (EU) 114/2013

(2) is amended as follows— Regulation (EU) 63/2011

(a)in Article 5 (specific emissions target and reduction potential), in point (b) of paragraph 3, for “passenger cars” substitute “NI passenger cars”;

(b)in Annex 1 (standard format of derogation application)—

(i)in point 6 for “passenger cars to be launched on the United Kingdom market” substitute “NI passenger cars to be launched on the Northern Ireland market”;

(ii)in point 8.2.2 for “United Kingdom market” substitute “Northern Ireland market”;

(iii)in point 8.2.3 for “United Kingdom market” substitute “Northern Ireland market”;

(c)in Annex 2 (standard format of derogation application), in point 5, in the words before point 5.1, for “United Kingdom” substitute “Northern Ireland”.

(3) is amended as follows— Regulation (EU) 114/2013

(a)in Article 5 (specific emissions target and reduction potential)—

(i)in point (f) of paragraph 2, in both places where it occurs, for “light commercial vehicles” substitute “NI light commercial vehicles”;

(ii)in point (b) of paragraph 3, for “light commercial vehicles” substitute “NI light commercial vehicles”;

(b)in Annex 1 (standard format of derogation application)—

(i)in point 7, in the heading, for “United Kingdom market” substitute “Northern Ireland market”;

(ii)in point 9.2.2 for “United Kingdom market” substitute “Northern Ireland market”;

(iii)in point 9.2.3 for “United Kingdom market” substitute “Northern Ireland market”.

Revocation of Regulation (EU) 2017/1152 and Regulation (EU) 2017/1153 _I115

115. and Regulation (EU) 2017/1152 are revoked. Regulation (EU) 2017/1153

Savings for monitoring and compliance in relation to Great Britain_I116

116.—(1) In this article—

[^F137 “amendments” means the amendments made by articles 110 and 113;^F137]

[^F137 “EU target” means a manufacturer’s specific emissions target calculated using vehicles of the manufacturer first registered in the European Union in the calculations in points 1 to 3 of Part A or B of Annex I to Regulation (EU) 2019/631 in accordance with article 116(4);^F137]

“old scheme year” means a calendar year occurring during the period beginning with 1st January 2021 and ending with 31st December 2023;

“revocations” means the revocations effected by article 110(1) and article 113(1);

“specific emissions obligation” means the duty imposed on a manufacturer by Article 4 of ; Regulation (EU) 2019/631

[^F138 “UK target” means a manufacturer’s specific emissions target calculated using vehicles of the manufacturer first registered in the United Kingdom in the calculations in points 1 to 3 of Part A or B of Annex I to Regulation (EU) 2019/631 in accordance with article 116(4);^F138]

(2) The [^F139amendments and^F139] revocations do not affect—

(a)the operation of the specific emissions obligation in relation to Great Britain in respect of an old scheme year; or

(b)any power conferred, or duty imposed, on a manufacturer, the Secretary of State or the First-tier Tribunal by or under the legislation [^F140amended or^F140] revoked by the [^F139amendments and^F139] revocations which may or must be exercised—

(i)after the end of an old scheme year in relation to Great Britain; and

(ii)in relation to the specific emissions obligation in relation to Great Britain in respect of an old scheme year.

(3) Any power mentioned in sub-paragraph (b) of paragraph (2) may, and any duty mentioned in that sub-paragraph must, be exercised on and after the date on which this Order comes into force as if the [^F141amendments and^F141] revocations had not been effected.

[^F142 (4) For the purposes of paragraphs (2) and (3), when calculating the specific emissions target in Annex I of Regulation (EU) 2019/631—

(a)in points 1 and 2 of Part A, any reference to “new passenger car” must be read as if it means “motor vehicle of category M1 as defined in Article 4 of Regulation (EU) 2018/858, as it has effect in domestic law (in respect of vehicles with GB type-approval) or, where relevant, Article 4 of Regulation (EU) 2018/858 as it has effect in EU law as amended from time to time and by virtue of the Northern Ireland Protocol (in respect of vehicles with UK (NI) type-approval or EU type-approval), which is registered in the United Kingdom or European Union for the first time and which has not previously been registered outside the United Kingdom or European Union”;

(b)in point 3 of Part A, any reference to “average specific emissions of CO₂” must be read as if it means “in relation to a manufacturer, the average specific CO₂ emissions of motor vehicles of category M1 as defined in Article 4 of Regulation (EU) 2018/858, as it has effect in domestic law (in respect of vehicles with GB type-approval) or, where relevant, Article 4 of Regulation (EU) 2018/858 as it has effect in EU law as amended from time to time and by virtue of the Northern Ireland Protocol (in respect of vehicles with UK (NI) type-approval or EU type-approval), which are registered in the United Kingdom or European Union for the first time and which have not previously been registered outside the United Kingdom or European Union, of which it is the manufacturer”;

(c)in points 1 and 2 of Part B, any reference to “new light commercial vehicle” must be read as if it means “motor vehicle of category N1 as defined in Article 4 of Regulation (EU) 2018/858, as it has effect in domestic law (in respect of vehicles with GB type-approval), or, where relevant, Article 4 of Regulation (EU) 2018/858 as it has effect in EU law as amended from time to time and by virtue of the Northern Ireland Protocol (in respect of vehicles with UK (NI) type-approval or EU type-approval), with a reference mass not exceeding 2 610 kg, and vehicles of category N1 to which type-approval is extended in accordance with Article 2(2) of Regulation (EC) No 715/2007, as it has effect in domestic law (in respect of vehicles with GB type-approval) or, where relevant, as that Regulation has effect in EU law as amended from time to time and by virtue of the Northern Ireland Protocol (in respect of vehicles with UK (NI) type-approval or EU type-approval), which is registered in the United Kingdom or European Union for the first time and which has not previously been registered outside the United Kingdom or European Union”; and

(d)in point 3 of Part B, any reference to “average specific emissions of CO₂” must be read as if it means “in relation to a manufacturer, the average specific CO₂ emissions of motor vehicles of category N1 as defined in Article 4 of Regulation (EU) 2018/858, as it has effect in domestic law (in respect of vehicles with GB type-approval), or, where relevant, Article 4 of Regulation (EU) 2018/858 as it has effect in EU law as amended from time to time and by virtue of the Northern Ireland Protocol (in respect of vehicles with UK (NI) type-approval or EU type-approval), with a reference mass not exceeding 2 610 kg, and vehicles of category N1 to which type-approval is extended in accordance with Article 2(2) of Regulation (EC) No 715/2007, as it has effect in domestic law (in respect of vehicles with GB type-approval) or, where relevant, as that Regulation has effect in EU law as amended from time to time and by virtue of the Northern Ireland Protocol (in respect of vehicles with UK (NI) type-approval or EU type-approval), which are registered in the United Kingdom or European Union for the first time and which have not previously been registered outside the United Kingdom or European Union, of which it is the manufacturer”.

(5) When determining the specific emissions target in Annex I, the Secretary of State must calculate a UK target and an EU target.

(6) A manufacturer’s specific emissions target is the higher of the UK target or the EU target, unless the manufacturer notifies the Secretary of State otherwise within 30 days of receipt by the manufacturer of their specific emissions target.^F142]

Part 9 Miscellaneous

Crown application_I117

117. This Order applies to the Crown.

Review_I118

118.—(1) The Secretary of State must from time to time—

(a)carry out a review of the regulatory provision contained in this Order; and

(b)publish a report setting out the conclusions of the review.

(2) Section 30(4) of the Small Business, Enterprise and Employment Act 2015(27) requires that a report published under this article must, in particular—

(a)set out the objectives intended to be achieved by the regulatory provision contained in this Order;

(b)assess the extent to which those objectives are achieved;

(c)assess whether those objectives remain appropriate; and

(d)if those objectives remain appropriate, assess the extent to which they could be achieved in another way which involves less onerous regulatory provision.

(3) The first report must be published before the end of the period of five years beginning with the date on which this Order comes into force.

(4) Subsequent reports must be published at intervals not exceeding five years.

(5) In this article, “ regulatory provision ” has the same meaning as in sections 28 to 32 of the Small Business, Enterprise and Employment Act 2015 (see section 32 of that Act ).

Ceri King

Deputy Clerk of the Privy Council

Schedules

Article 3(1)

Schedule 1 Baseline for the CCTS and VCTS

Part 1 Baseline for the CCTS

Interpretation and general_I119_,_I120_,_I121_,_I122

1. In this Part—

(a) the period beginning with 1st January 2021 and ending with 31st December 2021 is referred to as “ 2021 ”;

(b) the period beginning with 1st January 2022 and ending with 31st December 2022 is referred to as “ 2022 ”;

(d) “adjusted specific emissions of CO ₂ ”, in relation to a car, means the specific emissions of CO ₂ of the car, reduced where applicable by the number of grams of CO ₂ per kilometre specified in the certificate of conformity of that car as being due to any eco-innovation;

(e) “ exempt manufacturer ” means a manufacturer to which Article 4, points (b) and (c) of Article 7(4), Article 8 and points (a) and (c) of Article 9(1) of did not apply by virtue of Article 2(4) of that Regulation; Regulation (EU) 2019/631

(f) “ excess emissions premium ” means a requirement to pay a specified amount where a manufacturer’s average specific emissions exceed its specific emissions target under Article 8 of ; Regulation (EU) 2019/631

(g) “ non-ZE car ” means a car which has specific emissions of CO ₂ greater than zero grams per kilometre;

(h) “ pool ” means a group of manufacturers which formed a pool for the purposes of meeting their obligations under Article 4 of ; Regulation (EU) 2019/631

(i) “ pool manager ” means a manufacturer nominated as the manager of a pool in accordance with Article 6(2)(b) of ; Regulation (EU) 2019/631

(j) “ specific emissions target ” has the same meaning as it had in , as it stood immediately before the coming into force of this Order; Regulation (EU) 2019/631

(k) “ 2021 individual NZE average emissions ”, in relation to a manufacturer, means the average of the adjusted specific emissions of CO ₂ of the non-ZE cars of which that manufacturer is the manufacturer and which were registered during 2021;

(l) “ 2021 individual specific emissions target ” means the specific emissions target for a manufacturer for 2021;

(m) “ 2021 pool specific emissions target ” means the specific emissions target to which the manufacturers in a pool were collectively subject, for the purposes of meeting their obligations under Article 4 of for 2021, in accordance with Article 6 of that Regulation; Regulation (EU) 2019/631

(n) “ 2021 individual performance ”, in relation to a manufacturer, means the average of the specific emissions of CO ₂ , as specified in the information published by the Secretary of State pursuant to Article 9(1)(b) of ( Regulation (EU) 2019/631 28 ), of the non-ZE cars of which the manufacturer was the manufacturer and which were registered during 2021;

(o) “ 2021 pool performance ”, in relation to a pool, means the average of the specific emissions of CO ₂ , as specified in the information published by the Secretary of State pursuant to Article 9(1)(b) of , of the Regulation (EU) 2019/631 non-ZE cars of which a member of the pool was the manufacturer and which were registered during 2021;

(p) “ 2021 individual excess ”, in relation to a manufacturer, is calculated by applying the following formula—

where—

“A” is the manufacturer’s 2021 individual performance; and
“B” is the manufacturer’s 2021 individual specific emissions target;

(q) “ 2021 pool excess ”, in relation to a pool, is calculated by applying the following formula—

where—

“C” is the pool’s 2021 pool performance; and
“D” is the pool’s 2021 pool specific emissions target

2. Paragraphs 5 to 19 apply for the purposes of calculating the baseline for a CCTS participant consisting of a manufacturer which is not a member of a pool CCTS participant.

3. Paragraph 20 applies for the purposes of calculating the baseline for a CCTS participant which is a pool CCTS participant.

4. A baseline which is calculated in accordance with this Part, if not a whole number, is calculated to three decimal places only.

Existing manufacturer which met 2021 target_I123_,_I124

5. Paragraph 6 applies for the purpose of calculating the baseline for a CCTS participant—

(a)which had a 2021 individual specific emissions target; and

(b)in relation to which no excess emissions premium was imposed for 2021 on—

(i)the manufacturer; or

(ii)the pool manager for a pool of which the manufacturer was a member for 2021.

6. Where this paragraph applies, the CCTS participant’s baseline is the higher of—

(a)the manufacturer’s 2021 individual NZE average emissions; or

(b)the manufacturer’s 2021 individual specific emissions target.

Exempt manufacturer for 2021_I125

7. The baseline for a CCTS participant which was an exempt manufacturer for 2021 is the manufacturer’s 2021 individual NZE average emissions.

Existing manufacturer which did not meet 2021 target_I126_,_I127

8. Paragraph 9 applies for the purpose of calculating the baseline for a CCTS participant—

(a)which had a 2021 individual specific emissions target;

(b)which was not a member of a pool for 2021; and

(c)on which an excess emissions premium was imposed for 2021.

9. Where this paragraph applies, the CCTS participant’s baseline is the number resulting from the application of the following formula—

where—

“E” is the manufacturer’s 2021 individual NZE average emissions; and
“F” is the manufacturer’s 2021 individual excess.

Existing manufacturer in non-compliant pool met individual 2021 target_I128_,_I129

10. Paragraph 11 applies for the purpose of calculating the baseline for a CCTS participant which—

(a)had a 2021 individual specific emissions target;

(b)was a member of a pool for 2021 and—

(i)an excess emissions premium was imposed on the pool manager for that pool for 2021; but

(ii)the manufacturer met its individual 2021 specific emissions target.

11. Where this paragraph applies, the CCTS participant’s baseline is the higher of—

(a)the manufacturer’s 2021 individual NZE average emissions; or

(b)the manufacturer’s 2021 individual specific emissions target.

Existing manufacturer in non-compliant pool did not meet individual 2021 target_I130_,_I131

12. Paragraph 13 applies for the purpose of calculating the baseline for a CCTS participant where—

(a)the manufacturer had a 2021 individual specific emissions target;

(b)the manufacturer was a member of a pool for 2021;

(c)an excess emissions premium was imposed on the pool manager for that pool for 2021; and

(d)the manufacturer did not meet its 2021 individual specific emissions target.

13. Where this paragraph applies, the CCTS participant’s baseline is the number resulting from the application of the following formula—

where—

“E” is the manufacturer’s 2021 individual NZE average emissions; and
“H” is the 2021 pool excess for the pool of which the manufacturer was a member.

New manufacturer in 2022_I132_,_I133

14. Paragraph 15 applies for the purpose of calculating the baseline for a CCTS participant which—

(a)did not have a 2021 individual specific emissions target;

(b)was not an exempt manufacturer for 2021; and

(c)is the manufacturer of a non-ZE car which was registered during 2022.

15. Where this paragraph applies, the CCTS participant’s baseline is the average of the adjusted specific emissions of CO₂ of the non-ZE cars of which that CCTS participant is the manufacturer and which were registered during 2022.

New manufacturer in 2023_I134_,_I135

16. Paragraph 17 applies for the purpose of calculating the baseline for a CCTS participant which—

(a)did not have a 2021 individual specific emissions target;

(b)was not an exempt manufacturer for 2021;

(c)is not the manufacturer of a non-ZE car which was registered during 2022; and

(d)is the manufacturer of a non-ZE car which was registered during 2023.

17. Where this paragraph applies, the CCTS participant’s baseline is the average of the adjusted specific emissions of CO₂ of the non-ZE cars of which that CCTS participant is the manufacturer and which were registered during 2023.

New manufacturer from 2024_I136_,_I137

18. Paragraph 19 applies for the purpose of calculating the baseline for a CCTS participant which—

(a)did not have a 2021 individual specific emissions target;

(b)was not an exempt manufacturer for 2021;

(c)is not the manufacturer of a non-ZE car which was registered during 2022 or 2023; and

(d)becomes a CCTS participant, or a member of a pool CCTS participant, on or after the date on which this Order comes into force.

19. Where this paragraph applies, the CCTS participant’s baseline is the average of the adjusted specific emissions of CO₂ of all the non-ZE cars registered during the calendar year preceding the scheme year in which the participant first becomes a CCTS participant, or a member of a pool CCTS participant.

Pool CCTS participant_I138

20.—(1) The baseline for a CCTS participant which is a pool CCTS participant is calculated as follows.

Step 1
Calculate the baseline for each manufacturer which is a member of the pool CCTS participant in accordance with whichever of paragraphs 5 to 19 is applicable to each manufacturer.
Step 2
Multiply each baseline calculated in accordance with step 1—
(a)
by the number of non-ZE cars of which the manufacturer was the manufacturer and which were registered in 2021; or

(b)
where the manufacturer was not the manufacturer of a non-ZE car which was registered in 2021, by the number of non-ZE cars of which the manufacturer is the manufacturer and which were registered during the calendar year in which the manufacturer first became a CCTS participant or a member of a pool CCTS participant.
Step 3
Add together the numbers resulting from step 2.
Step 4
Calculate the total number of non-ZE cars of which the manufacturers which are members of the pool CCTS participant are the manufacturer and which were registered—
(a)
during 2021; or

(b)
where the manufacturer was not the manufacturer of a non-ZE car which was registered in 2021, during the calendar year in which the manufacturer first became a CCTS participant or a member of a pool CCTS participant.
Step 5
Divide the number resulting from step 3 by the number resulting from step 4.

(2) The pool CCTS participant’s baseline is the number resulting from step 5.

Part 2 Baseline for the VCTS

Interpretation and general_I139_,_I140_,_I141_,_I142

21. In this Part—

(a) the period beginning with 1st January 2021 and ending with 31st December 2021 is referred to as “ 2021 ”;

(b) the period beginning with 1st January 2022 and ending with 31st December 2022 is referred to as “ 2022 ”;

(d) “adjusted specific emissions of CO ₂ ”, in relation to a van, means the specific emissions of CO ₂ of the van, reduced where applicable by the number of grams of CO ₂ per kilometre specified in the certificate of conformity of that van as being due to any eco-innovation;

(g) “ non-ZE van ” means a van which has specific emissions of CO ₂ greater than zero grams per kilometre;

(h) “ pool ” means a group of manufacturers which formed a pool for the purposes of meeting their obligations under Article 4 of ; Regulation (EU) 2019/631

(i) “ pool manager ” means a manufacturer nominated as the manager of a pool in accordance with Article 6(2)(b) of ; Regulation (EU) 2019/631

(j) “ specific emissions target ” has the same meaning as it had in , as it stood immediately before the coming into force of this Order; Regulation (EU) 2019/631

(k) “ 2021 individual NZE average emissions ”, in relation to a manufacturer, means the average of the adjusted specific emissions of CO ₂ of the non-ZE vans of which that manufacturer is the manufacturer and which were registered during 2021;

(l) “ 2021 individual specific emissions target ” means the specific emissions target for a manufacturer for 2021;

(n) “ 2021 individual performance ”, in relation to a manufacturer, means the average of the specific emissions of CO ₂ , as specified in the information published by the Secretary of State pursuant to Article 9(1)(b) of , of the Regulation (EU) 2019/631 non-ZE vans of which the manufacturer was the manufacturer and which were registered during 2021;

(o) “ 2021 pool performance ”, in relation to a pool, means the average of the specific emissions of CO ₂ , as specified in the information published by the Secretary of State pursuant to Article 9(1)(b) of , of the Regulation (EU) 2019/631 non-ZE vans of which a member of the pool was the manufacturer and which were registered during 2021;

(p) “ 2021 individual excess ”, in relation to a manufacturer, is calculated by applying the following formula—

where—

“A” is the manufacturer’s 2021 individual performance; and
“B” is the manufacturer’s 2021 individual specific emissions target;

(q) “ 2021 pool excess ”, in relation to a pool, is calculated by applying the following formula—

where—

“C” is the pool’s 2021 pool performance; and
“D” is the pool’s 2021 pool specific emissions target.

22. Paragraphs 25 to 39 apply for the purposes of calculating the baseline for a VCTS participant consisting of a manufacturer which is not a member of a pool VCTS participant.

23. Paragraph 40 applies for the purposes of calculating the baseline for a VCTS participant which is a pool VCTS participant.

24. A baseline which is calculated in accordance with this Part, if not a whole number, is calculated to three decimal places only.

Existing manufacturer which met 2021 target_I143_,_I144

25. Paragraph 26 applies for the purpose of calculating the baseline for a VCTS participant—

(a)which had a 2021 individual specific emissions target; and

(b)in relation to which no excess emissions premium was imposed for 2021 on—

(i)the manufacturer; or

(ii)the pool manager for a pool of which the manufacturer was a member for 2021.

26. Where this paragraph applies, the VCTS participant’s baseline is the higher of—

(a)the manufacturer’s 2021 individual NZE average emissions; or

(b)the manufacturer’s 2021 individual specific emissions target.

Exempt manufacturer for 2021_I145

27. The baseline for a VCTS participant which was an exempt manufacturer for 2021 is the manufacturer’s 2021 individual NZE average emissions.

Existing manufacturer which did not meet 2021 target_I146_,_I147

28. Paragraph 29 applies for the purpose of calculating the baseline for a VCTS participant—

(a)which had a 2021 individual specific emissions target;

(b)which was not a member of a pool for 2021; and

(c)on which an excess emissions premium was imposed for 2021.

29. Where this paragraph applies, the VCTS participant’s baseline is the number resulting from the application of the following formula—

where—

“E” is the manufacturer’s 2021 individual NZE average emissions; and
“F” is the manufacturer’s 2021 individual excess.

Existing manufacturer in non-compliant pool met individual 2021 target_I148_,_I149

30. Paragraph 31 applies for the purpose of calculating the baseline for a VCTS participant which—

(a)had a 2021 individual specific emissions target;

(b)was a member of a pool for 2021 and—

(i)an excess emissions premium was imposed on the pool manager for that pool for 2021; but

(ii)the manufacturer met its individual 2021 specific emissions target.

31. Where this paragraph applies, the VCTS participant’s baseline is the higher of—

(a)the manufacturer’s 2021 individual NZE average emissions; or

(b)the manufacturer’s 2021 individual specific emissions target.

Existing manufacturer in non-compliant pool did not meet individual 2021 target_I150_,_I151

32. Paragraph 33 applies for the purpose of calculating the baseline for a VCTS participant where—

(a)the manufacturer had a 2021 individual specific emissions target;

(b)the manufacturer was a member of a pool for 2021;

(c)an excess emissions premium was imposed on the pool manager for that pool in relation to 2021; and

(d)the manufacturer did not meet its 2021 individual specific emissions target.

33. Where this paragraph applies, the VCTS participant’s baseline is the number resulting from the application of the following formula—

where—

“E” is the manufacturer’s 2021 individual NZE average emissions; and
“H” is the 2021 pool excess for the pool of which the manufacturer was a member

New manufacturer in 2022_I152_,_I153

34. Paragraph 35 applies for the purpose of calculating the baseline for a VCTS participant which—

(a)did not have a 2021 individual specific emissions target;

(b)was not an exempt manufacturer for 2021; and

(c)is the manufacturer of a non-ZE van which was registered during 2022.

35. Where this paragraph applies, the VCTS participant’s baseline is the average of the adjusted specific emissions of CO₂ of the non-ZE vans of which that VCTS participant is the manufacturer and which were registered during 2022.

New manufacturer in 2023_I154_,_I155

36. Paragraph 37 applies for the purpose of calculating the baseline for a VCTS participant which—

(a)did not have a 2021 individual specific emissions target;

(b)was not an exempt manufacturer for 2021;

(c)is not the manufacturer of a non-ZE van which was registered during 2022; and

(d)is the manufacturer of a non-ZE van which was registered during 2023.

37. Where this paragraph applies, the VCTS participant’s baseline is the average of the adjusted specific emissions of CO₂ of the non-ZE vans of which that VCTS participant is the manufacturer and which were registered during 2023.

New manufacturer from 2024_I156_,_I157

38. Paragraph 39 applies for the purpose of calculating the baseline for a VCTS participant which—

(a)did not have a 2021 individual specific emissions target;

(b)was not an exempt manufacturer for 2021;

(c)is not the manufacturer of a non-ZE van which was registered during 2022 or 2023; and

(d)becomes a VCTS participant, or a member of a pool VCTS participant, on or after the date on which this Order comes into force.

39. Where this paragraph applies, the VCTS participant’s baseline is the average of the adjusted specific emissions of CO₂ of all the non-ZE vans registered during the calendar year preceding the scheme year in which the participant first becomes a VCTS participant, or a member of a group of manufacturers which is a pool VCTS participant.

Pool VCTS participant_I158

40.—(1) The baseline for a VCTS participant which is a pool VCTS participant is calculated as follows.

Step 1
Calculate the baseline for each manufacturer which is a member of the pool VCTS participant in accordance with whichever of paragraphs 25 to 39 is applicable to each manufacturer.
Step 2
Multiply each baseline calculated in accordance with step 1—
(a)
by the number of non-ZE vans of which the manufacturer was the manufacturer and which were registered in 2021; or

(b)
where the manufacturer was not the manufacturer of a van which was registered in 2021, by the number of non-ZE vans of which the manufacturer is the manufacturer and which were registered during the calendar year in which the manufacturer first became a VCTS participant or a member of a pool VCTS participant.
Step 3
Add together the numbers resulting from step 2.
Step 4
Calculate the total number of non-ZE vans of which the manufacturers which are members of the pool VCTS participant are the manufacturer and which were registered—
(a)
during 2021; or

(b)
where the manufacturer was not the manufacturer of a van which was registered in 2021, during the calendar year in which the manufacturer first became a VCTS participant or a member of a pool VCTS participant.
Step 5
Divide the number resulting from step 3 by the number resulting from step 4.

(2) The pool VCTS participant’s baseline is the number resulting from step 5.

Article 3(1)

Schedule 2 Car club conditions _I159_,_I160_,_I161_,_I162_,_I163_,_I164

1. The conditions which must be met by a person (referred to in this Schedule as “ the operator ”) in order to be treated as a car club for the purposes of articles 20, 22, 52 or 54 (CRTS credits and VRTS credits: car clubs) are set out in the following paragraphs of this Schedule.

2. The operator offers a service to the public (a “car club service”) which meets the following criteria—

(a) the operator offers cars, vans or SPVs for hire which are—

(i) located in, or close to, residential or commercial areas where customers and potential customers of the service live or work;

(ii) capable of being booked for periods of time up to a maximum of ten days;

(iii) permanently available to customers to book;

(iv) directly accessible to customers after booking without the assistance of the operator;

(v) paid for by customers on the basis of each mile travelled in the vehicle during the booking, or on the basis of the period of time for which the vehicle is booked, or a combination of both;

(vi) capable of being booked without the customer having to enter into a new agreement with the operator for each booking; and

(vii) equipped with information about the vehicle, for reference by the customer;

(b) the operator makes available to customers a pricing structure, a booking system, a digital or telephone helpline and information about how to use the car club service; and

(c) customers are liable for financial or other penalties incurred whilst using the vehicle, other than financial penalties in excess of the original penalty resulting from a failure by the operator to inform the customer about the penalty in a timely manner.

3. The operator ensures that the vehicles used for the purpose of providing the car club service are—

(a) roadworthy, kept clean and regularly serviced and maintained;

(b) covered by a comprehensive insurance policy provided by a third party or the operator; and

4. The operator has and publishes—

(a) an equality and diversity policy;

(b) a statement of how the car club service operates;

(d) a complaints policy.

5. If the operator intends to cease providing the car club service, it gives its customers a period of two months’ notice before the cessation, where this is reasonably practicable.

6. The operator provides the following information to the administrator within the time period specified—

(a) on or before 1st February of each year following a scheme year during which the operator met the conditions in this Schedule—

(i) a list of the ZE cars, ZE vans or ZE SPVs of which the operator has exclusive use for the purposes of providing the car club service;

(ii) the make, model and vehicle identification numbers of each such vehicle;

(iii) the number of customer bookings of each such vehicle; and

(iv) a copy of the documents referred to in paragraph 4;

(b) within the period specified in a request given in writing by the administrator, confirmation that the operator meets the conditions in this Schedule;

(c) without delay after a ZE car, ZE van or ZE SPV in relation to which a CRTS participant, a VRTS participant or an SPV manufacturer has acquired half a CRTS or VRTS credit has sustained damage giving rise to a duty to notify the Secretary of State in accordance with paragraph 1 or 2 of Schedule 3A to the Road Vehicles (Registration and Licensing) Regulations 2002, confirmation that such notification has been given;

(d) within the period specified in a request given in writing by the administrator, confirmation that the operator has exclusive use, for the purposes of providing a car club service, of a ZE car, ZE van or ZE SPV in relation to which a CRTS participant, a VRTS participant or an SPV manufacturer has acquired half a CRTS or VRTS credit, as the case may be; and

(e) as soon as reasonably practicable in the event that the operator intends to cease providing the car club service, notification of that planned cessation and the operator’s proposals for managing it, including the proposals for disposal of the vehicles used to provide the service.

Article 3(6)

Schedule 3 Determination of the specific emissions of CO₂ of completed vans

General_I165_,_I166_,_I167_,_I168_,_I169

1. In this Schedule—

“ A _f ” means a reference to A _f (the frontal area of a vehicle) in point 3.2.3.2.2.3.3 of Sub-Annex 7 to Annex 21 to ; Regulation (EU) 2017/1151

“ DM _base ” means the default mass of the base vehicle, calculated in accordance with the formula in paragraph 11;

“ interpolation family ” has the meaning given in point 5.6 of Annex 21 to ; Regulation (EU) 2017/1151

“ interpolation method ” means the interpolation method referred to in point 3.2.3.2 or 3.2.4 of Sub-Annex 7 to Annex 21 to ; Regulation (EU) 2017/1151

“ road load matrix family ” has the meaning given in point 5.8 of Annex 21 to ; Regulation (EU) 2017/1151

“ small series type-approval ” means small series type-approval granted in accordance with Article 42 of ; Regulation (EU) 2018/858

“ technically permissible maximum laden mass ” has the meaning given in point 3.2.23 of Annex 21 to ; Regulation (EU) 2017/1151

“ TMH ” means the test mass of vehicle H of the interpolation family, as referred to in point 3.2.3.2.2.1 of Sub-Annex 7 to Annex 21 to ; Regulation (EU) 2017/1151

“ TM _ind ” means a reference to TM _ind (the individual test mass of a vehicle) in point 3.2.3.2.2.1 or 3.2.4.1.1.1 of Sub-Annex 7 to Annex 21 to ; Regulation (EU) 2017/1151

“ TML ” means the test mass of vehicle L of the interpolation family, as referred to in point 3.2.3.2.2.1 of Sub-Annex 7 to Annex 21 to ; Regulation (EU) 2017/1151

“ vehicle H ” means test vehicle H of the interpolation family, as described in point 4.2.1.1.2 of Sub-Annex 4 to Annex 21 to ; Regulation (EU) 2017/1151

“ vehicle L ” means test vehicle L of the interpolation family, as described in point 4.2.1.1.2 of Sub-Annex 4 to Annex 21 to . Regulation (EU) 2017/1151

2. The administrator must keep under review whether the multiplier of [^F1431.387^F143] in paragraphs 11(b) and 12(c) of this Schedule, and in paragraph 12(f) of Schedule 7, is the appropriate multiplier for calculating the specific emissions of CO₂ of completed vans based on an incomplete base vehicle.

3. If, following the review in paragraph 2, the administrator finds that there is significant divergence between the specific emissions of CO₂ of completed vans based on incomplete base vehicles as determined in accordance with this Schedule, on the one hand, and the actual emissions of CO₂ of such vans on the other, the administrator may make a recommendation to the relevant national authorities(29) to amend this Order accordingly.

4. The administrator must keep under review the representativeness of monitoring emissions of CO₂ of a completed vans based on an incomplete base vehicle, as determined in accordance with paragraphs 10 to 19 of this Schedule and as notified to the administrator in accordance with paragraph 12(c) of Schedule 7, when compared to the actual emissions of CO₂ of the corresponding completed van.

5. If, following the review in paragraph 4, the administrator finds that the average difference between the monitoring emissions and the actual emissions, as referred to in that paragraph, exceeds 4% for two scheme years, the administrator may make a recommendation to the relevant national authorities to amend this Order accordingly.

Specific emissions of CO ₂ of a completed van which undergoes emissions testing at the final stage_I170

6. For a completed van which was type-approved in accordance with Annex 21 to , its specific Regulation (EU) 2017/1151emissions of CO₂ are those specified in the certificate of conformity of the completed van.

Specific emissions of CO ₂ of a completed van based on a complete base vehicle_I171

7. For a completed van, other than one to which paragraph 6 applies, which is based on a complete base vehicle, its specific emissions of CO₂ are those of the complete base vehicle, as specified in the certificate of conformity or the individual vehicle approval certificate of that base vehicle.

Specific emissions of CO ₂ of a completed van based on an incomplete base vehicle: general_I172_,_I173

8. For a completed van, other than one to which paragraph 6 applies, which is based on an incomplete base vehicle, its specific emissions of CO₂ are the monitoring emissions of CO₂ of that incomplete base vehicle, as calculated in accordance with paragraphs 9 to 19 and notified to the administrator in accordance with paragraph 12(c) of Schedule 7.

9. The monitoring emissions of CO₂ of an incomplete base vehicle are calculated in accordance with the interpolation method, using the same method as was applied for the type-approval of the base vehicle, but subject to the modifications in paragraphs 10 to 19.

Monitoring emissions of CO₂: modifications relating to fuel consumption and CO₂ emissions_I174_,_I175_,_I176_,_I177_,_I178_,_I179

10. For a completed van which does not fall within paragraph 15, TM_ind is replaced by _dfnDM_base, calculated in accordance with the formula in paragraph 11, but subject to paragraphs 13 and 14.

11. The formula in this paragraph is: _dfnDM_base = (MRO_base x B₀) + 25 kilograms + MVL, where—

(a)MRO_base is the mass in running order of the base vehicle;

(b)B₀ is the body mass value of [^F1441.387^F144] ; and

(c)MVL is the mass representative of the vehicle load, calculated in accordance with paragraph 12.

12. The mass representative of the vehicle load for the purposes of paragraph 11(c) is [^F14528% of ((TPMLM - MRO_base × B₀) - 25 kilograms)^F145] ,

where—

(a)TPMLM is the technically permissible maximum laden mass of the base vehicle;

(b)MRO_base is the mass in running order of the base vehicle; and

(c)B₀ is the body mass value of [^F1461.387^F146] .

13. Where DM_base is lower than TML, TM_ind is replaced by TML.

14. Where DM_base is higher than TMH, TM_ind is replaced by TMH.

15. For a completed van which is subject to individual vehicle approval or small series type-approval, TM_ind is replaced by the mean of TML and TMH.

Monitoring emissions of CO₂: modifications relating to aerodynamic drag_I180_,_I181_,_I182_,_I183

16. Paragraph 17 applies where an incomplete base vehicle belongs to a road load matrix family and the interpolation method is used to calculate aerodynamic drag in accordance with point 3.2.3.2.2.3 of Sub-Annex 7 to Annex 21 to . Regulation (EU) 2017/1151

17. Where this paragraph applies, the manufacturer of the base vehicle may replace A_f with—

(a)the frontal area of the vehicle representative of the road load matrix family; or

(b)the mean value of the frontal area of vehicle H and of vehicle L.

18. Paragraph 19 applies where—

(a)the interpolation method is not used to calculate aerodynamic drag in accordance with point 3.2.3.2.2.3 of Sub-Annex 7 to Annex 21 to ; orRegulation (EU) 2017/1151

(b)the incomplete base vehicle does not belong to a road load matrix family.

19. Where this paragraph applies, A_f is replaced by the frontal area of vehicle H.

Article 3

[^F147Schedule 3A Alternative specific emissions of CO ₂: OVC hybrid electric vehicles

Part 1 General

1. In this Schedule—

“ charge-depleting Type 1 test ” means the test described in point 3.2.4 of Annex B8 to UN Regulation No 154 ;

“ charge-sustaining Type 1 test ” means the test described in point 3.2.5 of Annex B8 to UN Regulation No 154;

“ class 3a vehicle ” has the same meaning as in point 2.3.1.1 of Annex B1 to UN Regulation No 154;

“ class 3b vehicle ” has the same meaning as in point 2.3.1.2 of Annex B1 to UN Regulation No 154;

“ Condition A ” means the condition set out in paragraph 5;

“ Condition B ” means the condition set out in paragraph 6;

“ Condition C ” means the condition set out in paragraph 7;

“ cycle energy demand ” has the meaning given in point 3.5.6 of UN Regulation No 154;

“ emissions type-approval certificate ” means a certificate of type-approval which—

(a)

in relation to a vehicle which is registered in Great Britain—

(i)

is issued by the approval authority; and

(ii)

is sufficient to show that a vehicle complies with the requirements of Regulation (EU) 2017/1151, as that Regulation has effect in domestic law, or UN Regulation No 154;

(b)

in relation to a vehicle which is registered in Northern Ireland—

(i)

is issued by the approval authority or an EU approval authority; and

(ii)

is sufficient to show that a vehicle complies with the requirements of Regulation (EU) 2017/1151, as that Regulation has effect in EU law from time to time and by virtue of the Windsor Framework;

“ equivalent vehicle ”, in relation to a subject vehicle, means a vehicle which—

(a)

belongs to the same vehicle type with regard to emissions as the subject vehicle; and

(b)

was type-approved in accordance with the Euro 6d-ISC-FCM emission standard or the Euro 6e emission standard;

“ EU approval authority ” has the same meaning as in article 30(1) of Regulation (EU) 2018/858 , as that Regulation has effect in domestic law ;

“ EU Regulation-tested vehicle ” means a vehicle in respect of which the level of emissions of CO ₂ were tested for the purposes of type-approval in accordance with Regulation (EU) 2017/1151 , as that Regulation has effect in EU law from time to time and by virtue of the Windsor Framework;

“ Euro 6d-ISC-FCM emission standard ” means the Euro 6d-ISC-FCM emission standard referred to in—

(a)

in relation to an EU Regulation-tested vehicle, Table 1 of Appendix 6 of Annex 1 to Regulation (EU) 2017/1151, as that Regulation has effect in EU law from time to time and by virtue of the Windsor Framework;

(b)

in relation to a GB Regulation-tested vehicle, Table 1 of Appendix 6 of Annex 1 to Regulation (EU) 2017/1151, as that Regulation has effect in domestic law;

“ Euro 6e emission standard ” means the Euro 6e emission standard referred to in—

(a)

(b)

in relation to a UN Regulation-tested vehicle, Table A3/1 of Annex 3 to UN/ECE Regulation No 83;

“ Euro 6e-bis emission standard ” means the Euro 6e-bis emission standard referred to in—

(a)

(b)

in relation to a UN Regulation-tested vehicle, Table A3/1 of Annex 3 to UN/ECE Regulation No 83;

“ Euro 6e-bis-FCM emission standard ” means the Euro 6e-bis-FCM emission standard referred to in—

(a)

(b)

in relation to a UN Regulation-tested vehicle, Table A3/1 of Annex 3 to UN/ECE Regulation No 83;

“ GB Regulation-tested vehicle ” means a vehicle in respect of which the level of emissions of CO ₂ were tested for the purposes of type-approval in accordance with Regulation (EU) 2017/1151 , as that Regulation has effect in domestic law;

“ interpolation family ” has the meaning given in point 6.3.2 of UN Regulation No 154;

“ phase ” is to be construed in accordance with points 3.3.1 and 3.3.2 of Annex B1 to UN Regulation No 154 (class 3a vehicles and class 3b vehicles respectively);

“ Regulation (EU) 2017/1151 , as that Regulation has effect in domestic law ” means Commission Regulation (EU) 2017/1151 of 1 June 2017 supplementing Regulation (EC) No 715/2007 of the European Parliament and of the Council on type-approval of motor vehicles with respect to emissions from light passenger and commercial vehicles (Euro 5 and Euro 6) and on access to vehicle repair and maintenance information, amending Directive 2007/46/EC of the European Parliament and of the Council, Commission Regulation (EC) No 692/2008 and Commission Regulation (EU) No 1230/2012 and repealing Commission Regulation (EC) No 692/2008 , as that Regulation has effect in domestic law;

“ Regulation (EU) 2017/1151 , as that Regulation has effect in EU law from time to time and by virtue of the Windsor Framework ” means Commission Regulation (EU) 2017/1151 of 1 June 2017 supplementing Regulation (EC) No 715/2007 of the European Parliament and of the Council on type-approval of motor vehicles with respect to emissions from light passenger and commercial vehicles (Euro 5 and Euro 6) and on access to vehicle repair and maintenance information, amending Directive 2007/46/EC of the European Parliament and of the Council, Commission Regulation (EC) No 692/2008 and Commission Regulation (EU) No 1230/2012 and repealing Commission Regulation (EC) No 692/2008 , as that Regulation has effect in EU law from time to time and by virtue of the Windsor Framework;

“ Regulation (EU) 2018/858 , as that Regulation has effect in domestic law ” means Regulation (EU) 2018/858 of the European Parliament and of the Council of 30 May 2018 on the approval and market surveillance of motor vehicles and their trailers, and of systems, components and separate technical units intended for such vehicles, amending Regulations (EC) No 715/2007 and (EC) No 595/2009 and repealing Directive 2007/46/EC , as that Regulation has effect in domestic law;

“ subject vehicle ” means the vehicle that is the subject of an application under this Schedule;

“ technical service ” has the meaning given in—

(a)

in relation to a vehicle which is registered in Great Britain, article 3(38) of Regulation (EU) 2018/858, as that Regulation has effect in domestic law;

(b)

in relation to a vehicle which is registered in Northern Ireland, article 3(38) of Regulation (EU) 2018/858 of the European Parliament and of the Council of 30 May 2018 on the approval and market surveillance of motor vehicles and their trailers, and of systems, components and separate technical units intended for such vehicles, amending Regulations (EC) No 715/2007 and (EC) No 595/2009 and repealing Directive 2007/46/EC, as that Regulation has effect in EU law from time to time and by virtue of the Windsor Framework;

“ test report ”—

(a)

in relation to a vehicle which is registered in Great Britain, means a report which—

(i)

is issued by a technical service of the approval authority or, where article 30(2A) of Regulation (EU) 2018/858, as that Regulation has effect in domestic law, applies, by a technical service of an EU approval authority; and

(ii)

contains the minimum data for the Type 1 test in accordance with Part 1 of Appendix 8a to Annex 1 to Regulation (EU) 2017/1151, as that Regulation has effect in domestic law, or Part 1 of Appendix 1 to Annex A1 to UN Regulation No 154;

(b)

in relation to a vehicle which is registered in Northern Ireland, means a report which is issued by a technical service of the approval authority or of an EU approval authority and contains the minimum data for the Type 1 test in accordance with Part 1 of Appendix 8a to Annex 1 to Regulation (EU) 2017/1151, as that Regulation has effect in EU law from time to time and by virtue of the Windsor Framework;

“ transition cycle ” has the meaning given in point 3.2.4.4 of Annex B8 to UN Regulation No 154;

“ Type 1 test ” means—

(a)

in relation to an EU Regulation-tested vehicle, the test referred to in point 2.1 of Annex 21 to Regulation (EU) 2017/1151, as that Regulation has effect in EU law from time to time and by virtue of the Windsor Framework;

(b)

in relation to a GB Regulation-tested vehicle, the test described in point 1.1. of Sub-Annex 6 to Annex 21 to Regulation (EU) 2017/1151, as that Regulation has effect in domestic law;

(c)

in relation to a UN Regulation-tested vehicle, the test described in point 1.1 of Annex B6 to UN Regulation No 154;

“ UN/ECE Regulation No 83 ” means Regulation No 83 of the Economic Commission for Europe of the United Nations (UN/ECE) – Uniform provisions concerning the approval of vehicles with regard to the emission of pollutants according to engine fuel requirements;

“ UN Regulation-tested vehicle ” means a vehicle in respect of which the level of emissions of CO ₂ were tested for the purposes of type-approval in accordance with UN Regulation No 154;

“ Vehicle H ” means test vehicle H of the interpolation family to which the subject vehicle belongs, as described in point 4.2.1.1.2 of Annex B4 to UN Regulation No 154;

“ Vehicle L ” means test vehicle L of the interpolation family to which the subject vehicle belongs, as described in point 4.2.1.1.2 of Annex B4 to UN Regulation No 154;

“ Vehicle M ” means test vehicle M of the interpolation family to which the subject vehicle belongs, as described in point 2.3.2.4 of Annex B6 to UN Regulation No 154;

“ vehicle type with regard to emissions ” has the meaning given to “vehicle type with regard to emissions and vehicle repair and maintenance information” in article 2(1) of Regulation (EU) 2017/1151 , as that Regulation has effect in domestic law.

Part 2 Applications for alternative specific CO ₂ emissions

2. A CCTS participant may apply for the specific emissions of CO₂ of a car of which it is the manufacturer to be determined in accordance with Part 6 of this Schedule if—

(a) the car is classed as an OVC hybrid electric vehicle in the certificate of conformity or individual vehicle approval certificate; and

(b) the car was type-approved in accordance with the Euro 6e-bis emission standard or the Euro 6e-bis-FCM emission standard.

3. A VCTS participant may apply for the specific emissions of CO₂ of a van of which it is the manufacturer to be determined in accordance with Part 6 of this Schedule if—

(a) the van is classed as an OVC hybrid electric vehicle in the certificate of conformity or individual vehicle approval certificate; and

(b) the van was type-approved in accordance with the Euro 6e-bis emission standard or the Euro 6e-bis-FCM emission standard.

4. An application under this Schedule is valid if it—

(a) is made to the administrator;

(b) includes the vehicle identification number of the subject vehicle;

(c) subject to paragraph 13, is made on or before 30th April of the year following the scheme year in which the subject vehicle was registered;

(d) meets—

(i) where there is an equivalent vehicle in relation to the subject vehicle, Condition A, Condition B or Condition C;

(ii) in any other case, Condition B or Condition C;

(e) is signed by or on behalf of the applicant to confirm that the information in or accompanying the application is true and accurate; and

(f) is submitted in hard copy or by electronic means.

Part 3 Conditions A, B and C

5. Condition A is that the application—

(a) is accompanied by—

(i) a copy of the certificate of conformity for the equivalent vehicle; and

(ii) a copy of the test report, or a copy of the emissions type-approval certificate, for the equivalent vehicle; and

(b) includes the information specified in paragraph 8 for the subject vehicle.

6. Condition B is that the application—

(a) is accompanied by—

(i) a copy of the certificate of conformity for the subject vehicle; and

(ii) a copy of the test report, or a copy of the emissions type-approval certificate, for the subject vehicle; and

(b) includes—

(i) the information specified in paragraph 8 for the subject vehicle; and

(ii) the information specified in paragraph 9 for each of Vehicle H, Vehicle L and Vehicle M.

7. Condition C is that the application—

(a) is accompanied by—

(i) a copy of the certificate of conformity for the subject vehicle; and

(ii) a copy of the test report, or a copy of the emissions type-approval certificate, for the subject vehicle; and

(b) includes the information specified in paragraph 9 for Vehicle H.

Part 4 Specified information

8. The information specified in this paragraph is—

(a) the following information specified on the certificate of conformity—

(i) the test mass;

(ii) the road-load co-efficients: f0, f1 and f2;

(b) from the Type 1 test, the cycle energy demand of the vehicle, measured in watt-seconds.

9. The information specified in this paragraph is—

(a) whether the vehicle is classified as a class 3a or a class 3b vehicle;

(b) the following information from the Type 1 test—

(i) the CO₂ mass emission over the total cycle of the charge-sustaining Type 1 test, calculated in accordance with Table A8/5 in Sub-Annex 8 of Annex 21 to Regulation (EU) 2017/1151 or step 7 in Table A8/5 in Annex B8 to UN Regulation 154 and measured in grams per kilometre;

(ii) the CO₂ mass emission for each phase of the charge-depleting Type 1 test, calculated in accordance with point 3.2.1 of Sub-Annex 7 of Annex 21 to Regulation (EU) 2017/1151 or point 4.1.2. of Annex B8 to UN Regulation 154 and measured in grams per kilometre;

(iii) the index number of the transition cycle;

(iv) the cycle energy demand of the vehicle, measured in watt-seconds;

(v) the maximum speed of the vehicle, measured in kilometres.

Part 5 Decision on the application

10. The administrator must, within the decision period—

(a) if the application is valid, grant it and notify the applicant accordingly; or

(b) if the application is invalid—

(i) reject it and notify the applicant accordingly; or

(ii) if appropriate, proceed under paragraph 12.

11. The notification required by paragraph 10 must be in writing and include—

(a) where the application is granted, the specific emissions of CO₂ of the subject vehicle (see further Part 6);

(b) where the application is rejected, the reasons for rejecting it.

12. If an application under this Schedule, other than a further application under paragraph 13, is incomplete or contains an error, the administrator may, within the decision period, notify the applicant of the defect and allow the applicant to correct the defect within the time period specified in the notification.

13. If an application under this Schedule is rejected as invalid, the applicant may submit a further application for the subject vehicle on or before 30th June of the year following the scheme year in which the subject vehicle was registered.

14. In this Part, “ decision period ”, in relation to an application, means the period of 28 days beginning with the day after—

(a) the day on which the administrator received the application; or

(b) if the applicant sought to correct a defect in the application following a notification under paragraph 12, the day on which the applicant sought to do so.

Part 6 Determination of alternative specific emissions of CO ₂

15. Where the administrator grants an application under this Schedule in respect of a vehicle, the administrator must determine the specific emissions of CO₂of the vehicle in accordance with this Part.

16. If the application met Condition A or Condition B, the specific emissions of CO₂ of the vehicle is the value of M_{CO2-ind,weighted} for the vehicle, as referred to in point 4.5.4.3 of Annex B8 to UN Regulation No 154 (and calculated in accordance with the equation in that point).

17. If the application met Condition C, but not Condition B, the specific emissions of CO₂ of the vehicle is the value of M_{CO2, weighted} for Vehicle H, as referred to in point 4.1.3.1 of Annex B8 to UN Regulation No 154 (and calculated in accordance with the equation in that point).

18. For the purposes of calculating the values referred to in paragraphs 16 and 17, the normalised distance is 800 km.^F147]

Article 11(3) and 43(3)

Schedule 4 Low-volume CRTS participants and low-volume VRTS participants

Part 1 General _I184_,_I185

1. A CRTS participant may be treated as a low-volume CRTS participant, and a VRTS participant may be treated as a low-volume VRTS participant, in accordance with Part 2 or 3 of this Schedule if—

(a) the participant is not part of a group of connected manufacturers;

(b) the participant is a pool CRTS participant or a pool VRTS participant, as the case may be; or

(c) the participant is part of a group of connected manufacturers, but it operates its own production facility and design centre, within the meaning of paragraph 2.

2. For the purposes of paragraph 1(c)—

(a) a participant operates its own production facility if it has exclusive use of the manufacturing or assembly plant at which the cars or the vans of which it is the manufacturer are manufactured or assembled; and

(b) a participant operates its own design centre if it controls and has exclusive use of the facility at which the cars or the vans of which it is the manufacturer are designed and developed.

Part 2 Participants with fewer than 1,000 car or van registrations during a scheme year _I186_,_I187

3. A CRTS participant which is the manufacturer of fewer than 1,000 cars which are registered during a scheme year is a low-volume CRTS participant for that scheme year.

4. A VRTS participant which is the manufacturer of fewer than 1,000 vans which are registered during a scheme year is a low-volume VRTS participant for that scheme year.

Part 3 Participants with 1,000 to 2,499 car or van registrations during a scheme year _I188_,_I189_,_I190_,_I191_,_I192_,_I193_,_I194_,_I195_,_I196_,_I197_,_I198_,_I199_,_I200_,_I201

5. A CRTS participant which is the manufacturer of fewer than 2,500 cars, but more than 999 cars, which are registered during a scheme year may apply to be a low-volume CRTS participant for that scheme year in accordance with this Part.

6. A VRTS participant which is the manufacturer of fewer than 2,500 vans, but more than 999 vans, which are registered during a scheme year may apply to be a low-volume VRTS participant for that scheme year in accordance with this Part.

7. An application under this Part may not relate to the 2030 scheme year.

8. A CRTS participant or VRTS participant which makes an application under this Part is referred to as “ the applicant ”.

9. An application under this Part must be—

(a) made by the applicant to the administrator;

(b) made on or before 30th April of the year following the first scheme year to which the application relates;

(d) submitted in hard copy [^F148or^F148] by electronic means.

10. An application under this Part must be accompanied by the following information—

(a) the name and contact details of the applicant;

(b) whether the application relates to the CRTS, the VRTS or both;

(d) the number of cars (if the application relates to the CRTS) or vans (if the application relates to the VRTS) of which the applicant is the manufacturer and which were registered in the three calendar years preceding the first scheme year to which the application relates, if this information is available;

(e) the following details relating to the cars or the vans of which the applicant is the manufacturer, as specified on the certificate of conformity or the individual vehicle approval certificate—

(i) the test mass;

^F149 (ii) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(iii) the number of seating positions, including the driver;

(iv) the maximum net power;

(v) the maximum speed;

(vi) the electric range, where applicable;

[^F150 (vii) for an application relating to the VRTS, confirmation of whether each van is of category N1 or N2;^F150]

[^F151 (ea) the specific emissions of CO₂ of the cars or the vans of which the applicant is the manufacturer;^F151]

(f) whether the applicant is the manufacturer of any SPVs, and if so what type of SPVs they are, for the purposes of point 5 of Part A of Annex 1 to ;Regulation (EU) 2018/858

(g) the total number of the applicant’s employees in the calendar year preceding the first scheme year to which the application relates, and the number of such employees who are based in the United Kingdom;

(h) whether the applicant has exclusive use of the manufacturing or assembly plant at which the cars or the vans of which it is the manufacturer are manufactured or assembled, and if not, the name and contact details of the person with whom the applicant makes arrangements for such manufacture or assembly, together with information concerning which cars or vans of which the applicant is the manufacturer are included in such arrangements;

(i) the price list for the cars or vans of which the applicant is the manufacturer in the calendar year preceding the first scheme year to which the application relates;

(j) the expected price list for the cars or vans of which the applicant is the manufacturer in the scheme years to which the application relates;

(k) the proposed timetable for the registration of ZE cars or ZE vans manufactured by the applicant; and

(l) the estimated number of cars or vans of which the applicant is the manufacturer to be registered in the scheme years to which the application relates.

11. For a vehicle which has an individual vehicle approval certificate, the applicant is only required to provide the information specified in paragraph 10(e) to the extent that the information is included on the certificate.

[^F152 11A. For a vehicle in relation to which an administrator has granted an application under Schedule 3A (alternative specific emissions of CO ₂ : OVC hybrid electric vehicles), “specific emissions of CO ₂ ” in paragraph 10(e)(a) has the meaning it would have if that application had not been granted. ^F152]

12. The administrator may only reject an application made under this Part if—

(a) the applicant is not eligible to be a low-volume CRTS participant or a low-volume VRTS participant because it does not fall within paragraph 5 or 6, as the case may be; or

(b) the application is incomplete and the applicant does not provide the missing information within the time period specified in a request for the information made in writing by the administrator.

13. If a valid application is made under this Part and the administrator has not notified the applicant of an objection to the application before 1st October of the year following the first scheme year to which the application relates, the application is granted.

14. Where an application is granted in accordance with paragraph 13, the applicant is a low-volume CRTS participant or a low-volume VRTS participant, as the case may be, and subject to paragraph 7, for the first scheme year to which the application relates and the two subsequent scheme years.

15. Where an application is rejected in accordance with paragraph 12(b), the applicant may re-submit a valid application on or before 30th June of the year following the first scheme year to which the application relates.

16. An applicant which ceases to be a low-volume CRTS participant or a low-volume VRTS participant following expiry of the three scheme years mentioned in paragraph 14 may re-apply to be a low-volume CRTS participant or a low-volume VRTS participant by making a further application in accordance with this Part.

17. An application granted under this Part may be revoked by the administrator if the CRTS participant or VRTS participant is no longer eligible to be a low-volume CRTS participant or a low volume VRTS participant.

18. A revocation under paragraph 17 must be notified by the administrator to the CRTS participant or VRTS participant in writing and takes effect from the start of the scheme year which follows the scheme year in which the revocation is notified.

Article 11(2), 32(2), 43(2) and 64(2)

Schedule 5 Application by two or more manufacturers to be a pool participant in the Trading Schemes _I202_,_I203_,_I204_,_I205_,_I206_,_I207_,_I208_,_I209_,_I210

1. Two or more manufacturers may together apply to the administrator to be a pool participant in the Trading Schemes in accordance with this Schedule.

2. An application under this Schedule may relate to a single scheme year only.

3. An application under this Schedule must be made on or before 30th April of the year following the scheme year for which the manufacturers wish to be a pool participant.

4. An application under this Schedule may only be made by manufacturers which are connected at the end of the scheme year to which the application relates.

5. An application under this Schedule must identify—

(a) the manufacturers which are to be a pool participant;

(b) the Trading Scheme or Schemes for which the manufacturers wish to be a pool participant; and

(i) the contact point for the pool participant; and

(ii) responsible for receiving notice of any civil penalty under Part 6 on behalf of the pool participant.

6. For the purposes of paragraph 5(b)—

(a) if an application under this Schedule is made in relation to the CCTS, it must also be made in relation to the CRTS, and vice versa; and

(b) if an application under this Schedule is made in relation to the VCTS, it must also be made in relation to the VRTS, and vice versa.

7. An application under this Schedule must be accompanied by evidence demonstrating that—

(a) the manufacturers are connected, as specified in paragraph 4; and

(b) the manufacturer identified to the administrator in accordance with paragraph 5(c) is capable of fulfilling the roles identified in that paragraph.

8. The administrator may only reject an application under this Schedule if it is not made in accordance with this Schedule.

9. Where the administrator grants an application made in accordance with this Schedule, the group of manufacturers is a pool participant for the Trading Scheme, and for the scheme year, to which the application relates.

Article 12(3), 13(2), 44(3) and 45(2)

Schedule 6 Percentage of total car or van registrations for the purpose of calculating CRTS allowances and VRTS allowances

Part 1 Percentage of total car registrations for the purpose of calculating CRTS allowances _I211

Scheme year	Percentage of total car registrations for the purpose of calculating CRTS allowances
2024	78%
2025	72%
2026	67%
2027	62%
2028	48%
2029	34%
2030	20%

Part 2 Percentage of total van registrations for the purpose of calculating VRTS allowances _I212

Scheme year	Percentage of total van registrations for the purpose of calculating VRTS allowances
2024	90%
2025	84%
2026	76%
2027	66%
2028	54%
2029	42%
2030	30%

Article 73(1) and 74(3)

Schedule 7 Information provisions

Part 1 Information relating to cars and ZE SPVs of category M1 _I213_,_I214_,_I215_,_I216_,_I217

1. The information referred to in article 73(1)(a) and article 74(3)(a) is—

(a) the manufacturer;

(b) the type-approval number and, where applicable, extension;

(d) the make and commercial name;

(e) the category of vehicle type-approved;

(f) the mass in running order;

(g) the specific emissions of CO₂;

(h) the footprint: the wheel base, the track width of the steered axle and the track width of the other axle;

(i) the fuel type and fuel mode;

(j) the engine capacity;

(k) the electric energy consumption;

(l) the code for any eco-innovation and the CO₂ emissions reduction due to that eco-innovation;

(m) the maximum net power;

(n) the vehicle identification number;

(o) the test mass;

(p) the category of vehicle registered;

(q) the vehicle family identification number;

(r) the electric range, where applicable;

(s) the date of first registration;

(t) the road-load co-efficients: f0, f1 and f2;

(u) the frontal area;

(v) the tyre rolling resistance class.

2. The information mentioned in sub-paragraphs (t), (u) and (v) of paragraph 1 is only required to be provided to the administrator if the administrator makes a request in writing for the information to be provided by a CRTS participant or CCTS participant.

3. Paragraph 4 applies in relation to a car which is fuelled by both petrol and liquified petroleum gas, or by both petrol and compressed natural gas, and in relation to which the certificate of conformity or the individual vehicle approval certificate includes specific emissions of CO₂ for both types of fuel.

4. For a car to which this paragraph applies, the administrator must record the specific emissions of CO₂ in relation to the liquified petroleum gas or the compressed natural gas, as the case may be.

5. For a car which is fuelled by both petrol and ethanol (E85), the administrator must record the specific emissions of CO₂ in relation to the petrol.

Part 2 Information relating to vans, ZE SPVs of category N1 and certain ZE SPVs of category N2 _I218_,_I219_,_I220_,_I221_,_I222

6. The information referred to in article 73(1)(b) and article 74(3)(b) is—

(a) the manufacturer;

(b) the type-approval number and, where applicable, extension;

(d) the make and commercial name;

(e) the category of vehicle type-approved;

(f) the category of vehicle registered;

(g) the specific emissions of CO₂;

(h) the mass in running order;

(i) the technically permissible maximum laden mass;

(j) the footprint: the wheel base, the track width of the steered axle and the track width of the other axle;

(k) the fuel type and fuel mode;

(l) the engine capacity;

(m) the electric energy consumption;

(n) the code for any eco-innovation and the CO₂ emissions reduction due to that eco-innovation;

(o) the vehicle identification number;

(p) the test mass;

(q) the vehicle family identification number;

(r) the electric range, where applicable;

(s) the date of first registration;

(t) the maximum net power;

(u) the road-load co-efficients: f0, f1 and f2;

(v) the frontal area;

(w) the tyre rolling resistance class.

7. The information mentioned in sub-paragraphs (u), (v) and (w) of paragraph 6 is only required to be provided to the administrator if the administrator makes a request in writing for the information to be provided by a VRTS participant or VCTS participant.

8. Paragraph 9 applies in relation to a van which is fuelled by both petrol and liquified petroleum gas, or by both petrol and compressed natural gas, and in relation to which the certificate of conformity or the individual vehicle approval certificate includes specific emissions of CO₂ for both types of fuel.

9. For a van to which this paragraph applies, the administrator must record the specific emissions of CO₂ in relation to the liquified petroleum gas or the compressed natural gas, as the case may be.

10. For a van which is fuelled by both petrol and ethanol (E85), the administrator must record the specific emissions of CO₂ in relation to the petrol.

Part 3 Information relating to the base vehicle of completed vans _I223_,_I224_,_I225

11. The information referred to in article 73(1)(c) is set out in paragraphs 12 and 13.

12. Where the completed van is based on an incomplete base vehicle, the information in relation to the base vehicle is—

(a) the vehicle identification number;

(b) the vehicle family identification number, determined in accordance with point 5.0 of Annex 21 to ;Regulation (EU) 2017/1151

(d) the frontal area, calculated in accordance with paragraphs 16 to 19 of Schedule 3;

(e) the rolling resistance of the individual vehicle, as identified for the purposes of point 3.2.3.2.2.2 or point 3.2.4.1.1.2 of Sub-Annex 7 to Annex 21 to ;Regulation (EU) 2017/1151

(f) the monitoring mass, being the mass in running order multiplied by [^F1531.387^F153] ;

(g) the mass in running order;

(h) the mass representative of the vehicle load, calculated in accordance with paragraph 11(c) of Schedule 3.

13. Where the completed van is based on a complete base vehicle, the information in relation to the base vehicle is—

(a) the vehicle identification number;

(b) the vehicle family identification number, determined in accordance with point 5.0 of Annex 21 to ;Regulation (EU) 2017/1151

(d) the mass in running order.

(1)

2008 c. 27.

(2)

2010 c. 4.

(3)

EUR 595/2009, amended by S.I. 2022/1273.

(4)

OJ No. L 188, 18.7.2009, p. 1; amended by Commission Regulation (EU) No 582/2011 and 133/2014, Regulation (EU) 2018/858 and Regulation (EU) 2019/1242.

(5)

EUR 2017/1151, amended by S.I. 2022/1273.

(6)

OJ No. L 175, 07.07.2017, p. 1; amended by Commission Regulation (EU) 2017/1154, 2017/1347 and 2018/1832.

(7)

EUR 2018/858, amended by S.I. 2019/648, 2020/818 and 2022/1273.

(8)

OJ No. L 151, 14.06.2018, p.1; amended by Regulation (EU) 2019/2144 and Commission Delegated Regulation (EU) 2021/1445.

(9)

EUR 2019/631, amended by S.I. 2020/1418, 2021/898, 2021/1242 and 2022/1361.

(10)

EUR 2014/427, amended by S.I. 2019/550 and 2022/1361.

(11)

EUR 2011/725, amended by S.I. 2019/550 and 2022/1361.

(12)

Available at: https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/1145699/Joint_Declaration_by_the_United_Kingdom_of_Great_Britain_and_Northern_Ireland_and_the_European_Union_in_the_Withdrawal_Agreement_Joint_Committee_on_the_Windsor_Framework.pdf

(13)

1994 c. 22. Section 21 was amended by section 19 of, and Schedule 4 to, the Finance Act 1995 and section 18 of, and Schedule 3 to, the Finance Act 1997.

(14)

S.I. 2002/2742. Schedule 3A was inserted by S.I. 2015/1657.

(15)

Article 12(2)(b) is inserted by article 111(3) of this Order.

(16)

Article 12(2)(b) is inserted by article 112(3) of this Order.

(17)

2006 c. 46.

(18)

Section 474(1) is amended by S.I. 2015/980.

(19)

2003 c. 39. Section 98 has been amended by sections 48(1) of, and paragraph 55(1), (2), (3)(a) and (b) of Schedule 8 to, the Tribunals, Courts and Enforcement Act 2007 (c. 15) and section 17(5) of, and paragraph 40(a) and (c) of Part 2 of Schedule 9 to, the Crime and Courts Act 2013 (c. 22). Further amendments made by the Tribunals, Courts and Enforcement Act 2007 have yet to be brought into force.

(20)

See section 47 of the Climate Change Act 2008 for the meaning of “relevant national authorities”.

(21)

EUR 2010/1014, amended by S.I. 2019/550, 2021/1242 and 2022/1361.

(22)

EUR 2011/63, amended by S.I. 2019/550, 2021/1242 and 2022/1361.

(23)

EUR 2012/293, amended by S.I. 2019/550, 2021/1242 and 2022/1361.

(24)

EUR 2013/114, amended by S.I. 2019/550, 2021/898, 2021/1242 and 2022/1361.

(25)

EUR 2017/1152, amended by S.I. 2020/1418 and 2022/1361.

(26)

EUR 2017/1153, amended by S.I. 2020/1418 and 2022/1361.

(27)

2015 c. 26.

(28)

Available at https://www.vehicle-certification-agency.gov.uk/fuel-consumption-co2/average-emissions-monitoring/co2-emissions-from-new-passenger-cars/. A hard copy is available on request from the Department for Transport, Great Minster House, 33 Horseferry Road, London SW1P 4DR.

(29)

See section 47 of the Climate Change Act 2008 for the meaning of “relevant national authority”.

in force	Provision is in force
in force*	In force only for specified purposes (for detail about the purposes see/hover footnote)
not in force	Not in force in England (may be in force in other geographies, see footnotes)
italics	Defined term
_dfn	Defined term (alternative style)
gry bckgrd	the in-force status of the provision is complex, check the footnotes

footnote	commentary	insert/omit
F1	Words in art. 2(1) inserted (1.1.2025) by The Vehicle Emissions Trading Schemes (Amendment) Order 2024 (S.I. 2024/1130), arts. 1(3), 15(1)	inserted
F2	Art. 2(3) inserted (1.1.2025) by The Vehicle Emissions Trading Schemes (Amendment) Order 2024 (S.I. 2024/1130), arts. 1(3), 15(2)	inserted
F3	Words in art. 3(1) substituted (1.1.2026) by The Vehicle Emissions Trading Schemes (Amendment) (No. 2) Order 2025 (S.I. 2025/1101), arts. 1(1), 3(a)	substituted
F4	Words in art. 3(1) inserted (27.11.2024) by The Vehicle Emissions Trading Schemes (Amendment) Order 2024 (S.I. 2024/1130), arts. 1(2), 3(1)(a)	inserted
F5	Words in art. 3(1) inserted (27.11.2024) by The Vehicle Emissions Trading Schemes (Amendment) Order 2024 (S.I. 2024/1130), arts. 1(2), 3(1)(b)	inserted
F6	Words in art. 3(1) substituted (1.1.2026) by The Vehicle Emissions Trading Schemes (Amendment) (No. 2) Order 2025 (S.I. 2025/1101), arts. 1(1), 3(b)	substituted
F7	Words in art. 3(1) inserted (27.11.2024) by The Vehicle Emissions Trading Schemes (Amendment) Order 2024 (S.I. 2024/1130), arts. 1(2), 3(1)(c)	inserted
F8	Words in art. 3(2) substituted (1.1.2025) by The Vehicle Emissions Trading Schemes (Amendment) Order 2024 (S.I. 2024/1130), arts. 1(3), 16(1)	substituted
F9	Words in art. 3(3) substituted (1.1.2025) by The Vehicle Emissions Trading Schemes (Amendment) Order 2024 (S.I. 2024/1130), arts. 1(3), 16(2)	substituted
F10	Words in art. 3(4) inserted (1.1.2026) by The Vehicle Emissions Trading Schemes (Amendment) (No. 2) Order 2025 (S.I. 2025/1101), arts. 1(1), 36(2)	inserted
F11	Art. 3(4A) inserted (1.1.2026) by The Vehicle Emissions Trading Schemes (Amendment) (No. 2) Order 2025 (S.I. 2025/1101), arts. 1(1), 36(3)	inserted
F12	Art. 3(5) substituted (1.1.2026) by The Vehicle Emissions Trading Schemes (Amendment) (No. 2) Order 2025 (S.I. 2025/1101), arts. 1(1), 36(4)	substituted
F13	Words in art. 3(6) inserted (1.1.2026) by The Vehicle Emissions Trading Schemes (Amendment) (No. 2) Order 2025 (S.I. 2025/1101), arts. 1(1), 36(5)	inserted
F14	Art. 3(8A)(8B) inserted (27.11.2024) by The Vehicle Emissions Trading Schemes (Amendment) Order 2024 (S.I. 2024/1130), arts. 1(2), 3(2)	inserted
F15	Art. 14(1)(ba) inserted (1.1.2026) by The Vehicle Emissions Trading Schemes (Amendment) (No. 2) Order 2025 (S.I. 2025/1101), arts. 1(1), 4(a)	inserted
F16	Art. 14(1)(c)(d) substituted for art. 14(1)(c) (1.1.2026) by The Vehicle Emissions Trading Schemes (Amendment) (No. 2) Order 2025 (S.I. 2025/1101), arts. 1(1), 4(b)	substituted
F17	Words in art. 15(1) substituted (1.1.2026) by The Vehicle Emissions Trading Schemes (Amendment) (No. 2) Order 2025 (S.I. 2025/1101), arts. 1(1), 5(2)	substituted
F18	Word in art. 15(2)(b) substituted (1.1.2026) by The Vehicle Emissions Trading Schemes (Amendment) (No. 2) Order 2025 (S.I. 2025/1101), arts. 1(1), 5(3)(a)	substituted
F19	Word in art. 15(2)(b) omitted (1.1.2026) by virtue of The Vehicle Emissions Trading Schemes (Amendment) (No. 2) Order 2025 (S.I. 2025/1101), arts. 1(1), 5(3)(b)	omitted
F20	Art. 15(2)(d)-(f) inserted (1.1.2026) by The Vehicle Emissions Trading Schemes (Amendment) (No. 2) Order 2025 (S.I. 2025/1101), arts. 1(1), 5(3)(c)	inserted
F21	Words in art. 15(6) substituted (1.1.2026) by The Vehicle Emissions Trading Schemes (Amendment) (No. 2) Order 2025 (S.I. 2025/1101), arts. 1(1), 5(4)	substituted
F22	Art. 15(10A)-(10C) inserted (1.1.2026) by The Vehicle Emissions Trading Schemes (Amendment) (No. 2) Order 2025 (S.I. 2025/1101), arts. 1(1), 5(5)	inserted
F23	Words in art. 15(11) substituted (1.1.2026) by The Vehicle Emissions Trading Schemes (Amendment) (No. 2) Order 2025 (S.I. 2025/1101), arts. 1(1), 5(6)	substituted
F24	Words in art. 15(12) substituted (1.1.2026) by The Vehicle Emissions Trading Schemes (Amendment) (No. 2) Order 2025 (S.I. 2025/1101), arts. 1(1), 5(7)	substituted
F25	Words in art. 15(13) substituted (1.1.2026) by The Vehicle Emissions Trading Schemes (Amendment) (No. 2) Order 2025 (S.I. 2025/1101), arts. 1(1), 5(7)	substituted
F26	Words in art. 15(15) inserted (1.1.2026) by The Vehicle Emissions Trading Schemes (Amendment) (No. 2) Order 2025 (S.I. 2025/1101), arts. 1(1), 5(8)	inserted
F27	Words in art. 18(1) substituted (1.1.2026) by The Vehicle Emissions Trading Schemes (Amendment) (No. 2) Order 2025 (S.I. 2025/1101), arts. 1(1), 6(2)	substituted
F28	Word in art. 18(2) substituted (1.1.2026) by The Vehicle Emissions Trading Schemes (Amendment) (No. 2) Order 2025 (S.I. 2025/1101), arts. 1(1), 6(3)(a)	substituted
F29	Words in art. 18(2)(b) inserted (1.1.2026) by The Vehicle Emissions Trading Schemes (Amendment) (No. 2) Order 2025 (S.I. 2025/1101), arts. 1(1), 6(3)(b)	inserted
F30	Words in art. 18(4) inserted (1.1.2026) by The Vehicle Emissions Trading Schemes (Amendment) (No. 2) Order 2025 (S.I. 2025/1101), arts. 1(1), 6(4)	inserted
F31	Word in art. 18(5) substituted (1.1.2026) by The Vehicle Emissions Trading Schemes (Amendment) (No. 2) Order 2025 (S.I. 2025/1101), arts. 1(1), 6(5)(a)	substituted
F32	Words in art. 18(5) inserted (1.1.2026) by The Vehicle Emissions Trading Schemes (Amendment) (No. 2) Order 2025 (S.I. 2025/1101), arts. 1(1), 6(5)(b)	inserted
F33	Word in art. 19(1) substituted (27.11.2024) by The Vehicle Emissions Trading Schemes (Amendment) Order 2024 (S.I. 2024/1130), arts. 1(2), 4(a)	substituted
F34	Word in art. 19(2) substituted (27.11.2024) by The Vehicle Emissions Trading Schemes (Amendment) Order 2024 (S.I. 2024/1130), arts. 1(2), 4(b)	substituted
F35	Art. 19(3) omitted (27.11.2024) by virtue of The Vehicle Emissions Trading Schemes (Amendment) Order 2024 (S.I. 2024/1130), arts. 1(2), 4(c)	omitted
F36	Words in art. 22(2)(b) inserted (1.1.2026) by The Vehicle Emissions Trading Schemes (Amendment) (No. 2) Order 2025 (S.I. 2025/1101), arts. 1(1), 7(2)	inserted
F37	Words in art. 22(3) inserted (1.1.2026) by The Vehicle Emissions Trading Schemes (Amendment) (No. 2) Order 2025 (S.I. 2025/1101), arts. 1(1), 7(3)	inserted
F38	Words in art. 23(1)(c) substituted (1.1.2026) by The Vehicle Emissions Trading Schemes (Amendment) (No. 2) Order 2025 (S.I. 2025/1101), arts. 1(1), 8(2)	substituted
F39	Words in art. 23(3) substituted (27.11.2024) by The Vehicle Emissions Trading Schemes (Amendment) Order 2024 (S.I. 2024/1130), arts. 1(2), 5(a)	substituted
F40	Word in art. 23(4) substituted (1.1.2026) by The Vehicle Emissions Trading Schemes (Amendment) (No. 2) Order 2025 (S.I. 2025/1101), arts. 1(1), 8(3)	substituted
F41	Words in art. 23(4) substituted (27.11.2024) by The Vehicle Emissions Trading Schemes (Amendment) Order 2024 (S.I. 2024/1130), arts. 1(2), 5(b)	substituted
F42	Word in art. 23(5) substituted (1.1.2026) by The Vehicle Emissions Trading Schemes (Amendment) (No. 2) Order 2025 (S.I. 2025/1101), arts. 1(1), 8(4)	substituted
F43	Words in art. 23(5) substituted (27.11.2024) by The Vehicle Emissions Trading Schemes (Amendment) Order 2024 (S.I. 2024/1130), arts. 1(2), 5(c)	substituted
F44	Art. 23(5A)-(5C) inserted (1.1.2026) by The Vehicle Emissions Trading Schemes (Amendment) (No. 2) Order 2025 (S.I. 2025/1101), arts. 1(1), 8(5)	inserted
F45	Art. 23A inserted (1.1.2026) by The Vehicle Emissions Trading Schemes (Amendment) (No. 2) Order 2025 (S.I. 2025/1101), arts. 1(1), 9	inserted
F46	Art. 23B inserted (1.1.2026) by The Vehicle Emissions Trading Schemes (Amendment) (No. 2) Order 2025 (S.I. 2025/1101), arts. 1(1), 10	inserted
F47	Words in art. 25(1)(b) inserted (1.1.2026) by The Vehicle Emissions Trading Schemes (Amendment) (No. 2) Order 2025 (S.I. 2025/1101), arts. 1(1), 11(2)	inserted
F48	Words in art. 25(3) inserted (1.1.2026) by The Vehicle Emissions Trading Schemes (Amendment) (No. 2) Order 2025 (S.I. 2025/1101), arts. 1(1), 11(3)(a)	inserted
F49	Art. 25(3)(ba) inserted (1.1.2026) by The Vehicle Emissions Trading Schemes (Amendment) (No. 2) Order 2025 (S.I. 2025/1101), arts. 1(1), 11(3)(b)	inserted
F50	Art. 25A inserted (1.1.2026) by The Vehicle Emissions Trading Schemes (Amendment) (No. 2) Order 2025 (S.I. 2025/1101), arts. 1(1), 12	inserted
F51	Words in art. 26 heading inserted (1.1.2026) by The Vehicle Emissions Trading Schemes (Amendment) (No. 2) Order 2025 (S.I. 2025/1101), arts. 1(1), 13(2)	inserted
F52	Words in art. 26(1) inserted (1.1.2026) by The Vehicle Emissions Trading Schemes (Amendment) (No. 2) Order 2025 (S.I. 2025/1101), arts. 1(1), 13(3)	inserted
F53	Art. 26(2) substituted (1.1.2026) by The Vehicle Emissions Trading Schemes (Amendment) (No. 2) Order 2025 (S.I. 2025/1101), arts. 1(1), 13(4)	substituted
F54	Words in art. 26(3) substituted (1.1.2026) by The Vehicle Emissions Trading Schemes (Amendment) (No. 2) Order 2025 (S.I. 2025/1101), arts. 1(1), 13(5)	substituted
F55	Art. 26A inserted (1.1.2026) by The Vehicle Emissions Trading Schemes (Amendment) (No. 2) Order 2025 (S.I. 2025/1101), arts. 1(1), 14	inserted
F56	Words in art. 28(2) inserted (1.1.2026) by The Vehicle Emissions Trading Schemes (Amendment) (No. 2) Order 2025 (S.I. 2025/1101), arts. 1(1), 15(2)(a)	inserted
F57	Sum in art. 28(2) substituted (1.1.2026) by The Vehicle Emissions Trading Schemes (Amendment) (No. 2) Order 2025 (S.I. 2025/1101), arts. 1(1), 15(2)(b)	substituted
F58	Art. 28(2A) inserted (1.1.2026) by The Vehicle Emissions Trading Schemes (Amendment) (No. 2) Order 2025 (S.I. 2025/1101), arts. 1(1), 15(3)	inserted
F59	Words in art. 29(3) inserted (1.1.2026) by The Vehicle Emissions Trading Schemes (Amendment) (No. 2) Order 2025 (S.I. 2025/1101), arts. 1(1), 16(2)(a)	inserted
F60	Words in art. 29(3) substituted (1.1.2026) by The Vehicle Emissions Trading Schemes (Amendment) (No. 2) Order 2025 (S.I. 2025/1101), arts. 1(1), 16(2)(b)	substituted
F61	Words in art. 29(3) substituted (1.1.2026) by The Vehicle Emissions Trading Schemes (Amendment) (No. 2) Order 2025 (S.I. 2025/1101), arts. 1(1), 16(2)(c)	substituted
F62	Words in art. 29(5)(b) substituted (1.1.2026) by The Vehicle Emissions Trading Schemes (Amendment) (No. 2) Order 2025 (S.I. 2025/1101), arts. 1(1), 16(3)	substituted
F63	Word in art. 30(1)(c) omitted (1.1.2026) by virtue of The Vehicle Emissions Trading Schemes (Amendment) (No. 2) Order 2025 (S.I. 2025/1101), arts. 1(1), 17(2)(a)	omitted
F64	Art. 30(1)(ca)(cb) inserted (1.1.2026) by The Vehicle Emissions Trading Schemes (Amendment) (No. 2) Order 2025 (S.I. 2025/1101), arts. 1(1), 17(2)(b)	inserted
F65	Word in art. 30(2)(a) omitted (1.1.2026) by virtue of The Vehicle Emissions Trading Schemes (Amendment) (No. 2) Order 2025 (S.I. 2025/1101), arts. 1(1), 17(3)(a)	omitted
F66	Art. 30(2)(c)(d) inserted (1.1.2026) by The Vehicle Emissions Trading Schemes (Amendment) (No. 2) Order 2025 (S.I. 2025/1101), arts. 1(1), 17(3)(b)	inserted
F67	Words in art. 35(1) inserted (1.1.2026) by The Vehicle Emissions Trading Schemes (Amendment) (No. 2) Order 2025 (S.I. 2025/1101), arts. 1(1), 18(a)	inserted
F68	Art. 35(1)(a) substituted (1.1.2026) by The Vehicle Emissions Trading Schemes (Amendment) (No. 2) Order 2025 (S.I. 2025/1101), arts. 1(1), 18(b)	substituted
F69	Art. 36(2) substituted (1.1.2026) by The Vehicle Emissions Trading Schemes (Amendment) (No. 2) Order 2025 (S.I. 2025/1101), arts. 1(1), 37	substituted
F70	Art. 46(1)(ba)(bb) inserted (1.1.2026) by The Vehicle Emissions Trading Schemes (Amendment) (No. 2) Order 2025 (S.I. 2025/1101), arts. 1(1), 19(a)	inserted
F71	Art. 46(1)(c) substituted (1.1.2026) by The Vehicle Emissions Trading Schemes (Amendment) (No. 2) Order 2025 (S.I. 2025/1101), arts. 1(1), 19(b)	substituted
F72	Words in art. 47(1) substituted (1.1.2026) by The Vehicle Emissions Trading Schemes (Amendment) (No. 2) Order 2025 (S.I. 2025/1101), arts. 1(1), 20(2)	substituted
F73	Word in art. 47(2)(b) substituted (1.1.2026) by The Vehicle Emissions Trading Schemes (Amendment) (No. 2) Order 2025 (S.I. 2025/1101), arts. 1(1), 20(3)(a)	substituted
F74	Word in art. 47(2)(b) omitted (1.1.2026) by virtue of The Vehicle Emissions Trading Schemes (Amendment) (No. 2) Order 2025 (S.I. 2025/1101), arts. 1(1), 20(3)(b)	omitted
F75	Art. 47(2)(d)-(f) inserted (1.1.2026) by The Vehicle Emissions Trading Schemes (Amendment) (No. 2) Order 2025 (S.I. 2025/1101), arts. 1(1), 20(3)(c)	inserted
F76	Words in art. 47(6) substituted (1.1.2026) by The Vehicle Emissions Trading Schemes (Amendment) (No. 2) Order 2025 (S.I. 2025/1101), arts. 1(1), 20(4)	substituted
F77	Art. 47(10A)-(10C) inserted (1.1.2026) by The Vehicle Emissions Trading Schemes (Amendment) (No. 2) Order 2025 (S.I. 2025/1101), arts. 1(1), 20(5)	inserted
F78	Words in art. 47(11) substituted (1.1.2026) by The Vehicle Emissions Trading Schemes (Amendment) (No. 2) Order 2025 (S.I. 2025/1101), arts. 1(1), 20(6)	substituted
F79	Words in art. 47(12) substituted (1.1.2026) by The Vehicle Emissions Trading Schemes (Amendment) (No. 2) Order 2025 (S.I. 2025/1101), arts. 1(1), 20(7)	substituted
F80	Words in art. 47(13) substituted (1.1.2026) by The Vehicle Emissions Trading Schemes (Amendment) (No. 2) Order 2025 (S.I. 2025/1101), arts. 1(1), 20(7)	substituted
F81	Words in art. 47(15) inserted (1.1.2026) by The Vehicle Emissions Trading Schemes (Amendment) (No. 2) Order 2025 (S.I. 2025/1101), arts. 1(1), 20(8)(a)	inserted
F82	Words in art. 47(15) inserted (1.1.2026) by The Vehicle Emissions Trading Schemes (Amendment) (No. 2) Order 2025 (S.I. 2025/1101), arts. 1(1), 20(8)(b)	inserted
F83	Words in art. 50(1) substituted (1.1.2026) by The Vehicle Emissions Trading Schemes (Amendment) (No. 2) Order 2025 (S.I. 2025/1101), arts. 1(1), 21(2)	substituted
F84	Words in art. 50(2)(b) inserted (1.1.2026) by The Vehicle Emissions Trading Schemes (Amendment) (No. 2) Order 2025 (S.I. 2025/1101), arts. 1(1), 21(3)	inserted
F85	Words in art. 50(4) inserted (1.1.2026) by The Vehicle Emissions Trading Schemes (Amendment) (No. 2) Order 2025 (S.I. 2025/1101), arts. 1(1), 21(4)	inserted
F86	Word in art. 50(5) substituted (1.1.2026) by The Vehicle Emissions Trading Schemes (Amendment) (No. 2) Order 2025 (S.I. 2025/1101), arts. 1(1), 21(5)(a)	substituted
F87	Words in art. 50(5) inserted (1.1.2026) by The Vehicle Emissions Trading Schemes (Amendment) (No. 2) Order 2025 (S.I. 2025/1101), arts. 1(1), 21(5)(b)	inserted
F88	Word in art. 51(1) substituted (27.11.2024) by The Vehicle Emissions Trading Schemes (Amendment) Order 2024 (S.I. 2024/1130), arts. 1(2), 6(a)	substituted
F89	Art. 51(2) omitted (27.11.2024) by virtue of The Vehicle Emissions Trading Schemes (Amendment) Order 2024 (S.I. 2024/1130), arts. 1(2), 6(b)	omitted
F90	Words in art. 54(3) inserted (1.1.2026) by The Vehicle Emissions Trading Schemes (Amendment) (No. 2) Order 2025 (S.I. 2025/1101), arts. 1(1), 22	inserted
F91	Words in art. 55(1)(c) substituted (1.1.2026) by The Vehicle Emissions Trading Schemes (Amendment) (No. 2) Order 2025 (S.I. 2025/1101), arts. 1(1), 23(2)	substituted
F92	Words in art. 55(3) substituted (27.11.2024) by The Vehicle Emissions Trading Schemes (Amendment) Order 2024 (S.I. 2024/1130), arts. 1(2), 7(a)	substituted
F93	Word in art. 55(4) substituted (1.1.2026) by The Vehicle Emissions Trading Schemes (Amendment) (No. 2) Order 2025 (S.I. 2025/1101), arts. 1(1), 23(3)	substituted
F94	Words in art. 55(4) substituted (27.11.2024) by The Vehicle Emissions Trading Schemes (Amendment) Order 2024 (S.I. 2024/1130), arts. 1(2), 7(b)	substituted
F95	Word in art. 55(5) substituted (1.1.2026) by The Vehicle Emissions Trading Schemes (Amendment) (No. 2) Order 2025 (S.I. 2025/1101), arts. 1(1), 23(4)	substituted
F96	Words in art. 55(5) substituted (27.11.2024) by The Vehicle Emissions Trading Schemes (Amendment) Order 2024 (S.I. 2024/1130), arts. 1(2), 7(c)	substituted
F97	Art. 55(5A)-(5C) inserted (1.1.2026) by The Vehicle Emissions Trading Schemes (Amendment) (No. 2) Order 2025 (S.I. 2025/1101), arts. 1(1), 23(5)	inserted
F98	Art. 55A inserted (1.1.2026) by The Vehicle Emissions Trading Schemes (Amendment) (No. 2) Order 2025 (S.I. 2025/1101), arts. 1(1), 24	inserted
F99	Art. 55B inserted (1.1.2026) by The Vehicle Emissions Trading Schemes (Amendment) (No. 2) Order 2025 (S.I. 2025/1101), arts. 1(1), 25	inserted
F100	Words in art. 57(1)(b) substituted (1.1.2026) by The Vehicle Emissions Trading Schemes (Amendment) (No. 2) Order 2025 (S.I. 2025/1101), arts. 1(1), 26(2)	substituted
F101	Words in art. 57(3) inserted (1.1.2026) by The Vehicle Emissions Trading Schemes (Amendment) (No. 2) Order 2025 (S.I. 2025/1101), arts. 1(1), 26(3)(a)	inserted
F102	Art. 57(3)(ba) inserted (1.1.2026) by The Vehicle Emissions Trading Schemes (Amendment) (No. 2) Order 2025 (S.I. 2025/1101), arts. 1(1), 26(3)(b)	inserted
F103	Art. 57A inserted (1.1.2026) by The Vehicle Emissions Trading Schemes (Amendment) (No. 2) Order 2025 (S.I. 2025/1101), arts. 1(1), 27	inserted
F104	Words in art. 58 heading inserted (1.1.2026) by The Vehicle Emissions Trading Schemes (Amendment) (No. 2) Order 2025 (S.I. 2025/1101), arts. 1(1), 28(2)	inserted
F105	Words in art. 58(1) inserted (1.1.2026) by The Vehicle Emissions Trading Schemes (Amendment) (No. 2) Order 2025 (S.I. 2025/1101), arts. 1(1), 28(3)	inserted
F106	Art. 58(2) substituted (1.1.2026) by The Vehicle Emissions Trading Schemes (Amendment) (No. 2) Order 2025 (S.I. 2025/1101), arts. 1(1), 28(4)	substituted
F107	Words in art. 58(3) substituted (1.1.2026) by The Vehicle Emissions Trading Schemes (Amendment) (No. 2) Order 2025 (S.I. 2025/1101), arts. 1(1), 28(5)	substituted
F108	Art. 58A inserted (1.1.2026) by The Vehicle Emissions Trading Schemes (Amendment) (No. 2) Order 2025 (S.I. 2025/1101), arts. 1(1), 29	inserted
F109	Sum in art. 60(2) substituted (1.1.2026) by The Vehicle Emissions Trading Schemes (Amendment) (No. 2) Order 2025 (S.I. 2025/1101), arts. 1(1), 30	substituted
F110	Words in art. 61(3) inserted (1.1.2026) by The Vehicle Emissions Trading Schemes (Amendment) (No. 2) Order 2025 (S.I. 2025/1101), arts. 1(1), 31(2)(a)	inserted
F111	Words in art. 61(3) inserted (1.1.2026) by The Vehicle Emissions Trading Schemes (Amendment) (No. 2) Order 2025 (S.I. 2025/1101), arts. 1(1), 31(2)(b)	inserted
F112	Words in art. 61(3) substituted (1.1.2026) by The Vehicle Emissions Trading Schemes (Amendment) (No. 2) Order 2025 (S.I. 2025/1101), arts. 1(1), 31(2)(c)	substituted
F113	Words in art. 61(5) inserted (1.1.2026) by The Vehicle Emissions Trading Schemes (Amendment) (No. 2) Order 2025 (S.I. 2025/1101), arts. 1(1), 31(3)(a)	inserted
F114	Words in art. 61(5) inserted (1.1.2026) by The Vehicle Emissions Trading Schemes (Amendment) (No. 2) Order 2025 (S.I. 2025/1101), arts. 1(1), 31(3)(b)	inserted
F115	Word in art. 62(1)(c) omitted (1.1.2026) by virtue of The Vehicle Emissions Trading Schemes (Amendment) (No. 2) Order 2025 (S.I. 2025/1101), arts. 1(1), 32(2)(a)	omitted
F116	Art. 62(1)(ca)(cb) inserted (1.1.2026) by The Vehicle Emissions Trading Schemes (Amendment) (No. 2) Order 2025 (S.I. 2025/1101), arts. 1(1), 32(2)(b)	inserted
F117	Word in art. 62(2)(a) omitted (1.1.2026) by virtue of The Vehicle Emissions Trading Schemes (Amendment) (No. 2) Order 2025 (S.I. 2025/1101), arts. 1(1), 32(3)(a)	omitted
F118	Art. 62(2)(c)(d) inserted (1.1.2026) by The Vehicle Emissions Trading Schemes (Amendment) (No. 2) Order 2025 (S.I. 2025/1101), arts. 1(1), 32(3)(b)	inserted
F119	Words in art. 67(1) inserted (1.1.2026) by The Vehicle Emissions Trading Schemes (Amendment) (No. 2) Order 2025 (S.I. 2025/1101), arts. 1(1), 33(a)	inserted
F120	Art. 67(1)(a) substituted (1.1.2026) by The Vehicle Emissions Trading Schemes (Amendment) (No. 2) Order 2025 (S.I. 2025/1101), arts. 1(1), 33(b)	substituted
F121	Art. 68(2) substituted (1.1.2026) by The Vehicle Emissions Trading Schemes (Amendment) (No. 2) Order 2025 (S.I. 2025/1101), arts. 1(1), 38	substituted
F122	Words in art. 73(2) inserted (27.11.2024) by The Vehicle Emissions Trading Schemes (Amendment) Order 2024 (S.I. 2024/1130), arts. 1(2), 8	inserted
F123	Art. 73(4A)(4B) inserted (1.1.2026) by The Vehicle Emissions Trading Schemes (Amendment) (No. 2) Order 2025 (S.I. 2025/1101), arts. 1(1), 39	inserted
F124	Words in art. 77(1)(l) inserted (27.11.2024) by The Vehicle Emissions Trading Schemes (Amendment) Order 2024 (S.I. 2024/1130), arts. 1(2), 9(a)	inserted
F125	Words in art. 77(1)(m) inserted (27.11.2024) by The Vehicle Emissions Trading Schemes (Amendment) Order 2024 (S.I. 2024/1130), arts. 1(2), 9(b)	inserted
F126	Words in art. 80(2) substituted (1.1.2026) by The Vehicle Emissions Trading Schemes (Amendment) (No. 2) Order 2025 (S.I. 2025/1101), arts. 1(1), 34(2)	substituted
F127	Words in art. 80(3) substituted (1.1.2026) by The Vehicle Emissions Trading Schemes (Amendment) (No. 2) Order 2025 (S.I. 2025/1101), arts. 1(1), 34(3)	substituted
F128	Art. 90(4)(b): semicolon substituted for full stop (1.1.2025) by The Vehicle Emissions Trading Schemes (Amendment) Order 2024 (S.I. 2024/1130), arts. 1(3), 17(1)	substituted
F129	Art. 90(4)(c) inserted (1.1.2025) by The Vehicle Emissions Trading Schemes (Amendment) Order 2024 (S.I. 2024/1130), arts. 1(3), 17(2)	inserted
F130	Word in art. 93(3) omitted (1.1.2026) by virtue of The Vehicle Emissions Trading Schemes (Amendment) (No. 2) Order 2025 (S.I. 2025/1101), arts. 1(1), 40(a)	omitted
F131	Words in art. 93(3) inserted (1.1.2026) by The Vehicle Emissions Trading Schemes (Amendment) (No. 2) Order 2025 (S.I. 2025/1101), arts. 1(1), 40(b)	inserted
F132	Art. 94(5A) inserted (1.1.2025) by The Vehicle Emissions Trading Schemes (Amendment) Order 2024 (S.I. 2024/1130), arts. 1(3), 18(1)	inserted
F133	Word in art. 94(6) inserted (27.11.2024) by The Vehicle Emissions Trading Schemes (Amendment) Order 2024 (S.I. 2024/1130), arts. 1(2), 10	inserted
F134	Art. 94(7) inserted (1.1.2025) by The Vehicle Emissions Trading Schemes (Amendment) Order 2024 (S.I. 2024/1130), arts. 1(3), 18(2)	inserted
F135	Art. 105(11)(12) inserted (27.11.2024) by The Vehicle Emissions Trading Schemes (Amendment) Order 2024 (S.I. 2024/1130), arts. 1(2), 11	inserted
F136	Art. 107(ca) inserted (1.1.2026) by The Vehicle Emissions Trading Schemes (Amendment) (No. 2) Order 2025 (S.I. 2025/1101), arts. 1(1), 41	inserted
F137	Words in art. 116(1) inserted (2.10.2025) by The Vehicle Emissions Trading Schemes (Amendment) Order 2025 (S.I. 2025/678), arts. 1(1), 2(2)(a)	inserted
F138	Words in art. 116(1) inserted (2.10.2025) by The Vehicle Emissions Trading Schemes (Amendment) Order 2025 (S.I. 2025/678), arts. 1(1), 2(2)(b)	inserted
F139	Words in art. 116(2) inserted (2.10.2025) by The Vehicle Emissions Trading Schemes (Amendment) Order 2025 (S.I. 2025/678), arts. 1(1), 2(3)(a)	inserted
F140	Words in art. 116(2)(b) inserted (2.10.2025) by The Vehicle Emissions Trading Schemes (Amendment) Order 2025 (S.I. 2025/678), arts. 1(1), 2(3)(b)	inserted
F141	Words in art. 116(3) inserted (2.10.2025) by The Vehicle Emissions Trading Schemes (Amendment) Order 2025 (S.I. 2025/678), arts. 1(1), 2(4)	inserted
F142	Art. 116(4)-(6) inserted (2.10.2025) by The Vehicle Emissions Trading Schemes (Amendment) Order 2025 (S.I. 2025/678), arts. 1(1), 2(5)	inserted
F143	Word in Sch. 3 para. 2 substituted (1.1.2025) by The Vehicle Emissions Trading Schemes (Amendment) Order 2024 (S.I. 2024/1130), arts. 1(3), 12(a)	substituted
F144	Word in Sch. 3 para. 11(b) substituted (1.1.2025) by The Vehicle Emissions Trading Schemes (Amendment) Order 2024 (S.I. 2024/1130), arts. 1(3), 12(b)	substituted
F145	Words in Sch. 3 para. 12 substituted (1.1.2026) by The Vehicle Emissions Trading Schemes (Amendment) (No. 2) Order 2025 (S.I. 2025/1101), arts. 1(1), 35	substituted
F146	Word in Sch. 3 para. 12(c) substituted (1.1.2025) by The Vehicle Emissions Trading Schemes (Amendment) Order 2024 (S.I. 2024/1130), arts. 1(3), 12(c)	substituted
F147	Sch. 3A inserted (1.1.2026) by The Vehicle Emissions Trading Schemes (Amendment) (No. 2) Order 2025 (S.I. 2025/1101), art. 1(1), Sch.	inserted
F148	Word in Sch. 4 para. 9(d) substituted (27.11.2024) by The Vehicle Emissions Trading Schemes (Amendment) Order 2024 (S.I. 2024/1130), arts. 1(2), 13(1)	substituted
F149	Sch. 4 para. 10(e)(ii) omitted (1.1.2026) by virtue of The Vehicle Emissions Trading Schemes (Amendment) (No. 2) Order 2025 (S.I. 2025/1101), arts. 1(1), 43(2)(a)	omitted
F150	Sch. 4 para. 10(e)(vii) inserted (27.11.2024) by The Vehicle Emissions Trading Schemes (Amendment) Order 2024 (S.I. 2024/1130), arts. 1(2), 13(2)	inserted
F151	Sch. 4 para. 10(ea) inserted (1.1.2026) by The Vehicle Emissions Trading Schemes (Amendment) (No. 2) Order 2025 (S.I. 2025/1101), arts. 1(1), 43(2)(b)	inserted
F152	Sch. 4 para. 11A inserted (1.1.2026) by The Vehicle Emissions Trading Schemes (Amendment) (No. 2) Order 2025 (S.I. 2025/1101), arts. 1(1), 43(3)	inserted
F153	Word in Sch. 7 para. 12(f) substituted (1.1.2025) by The Vehicle Emissions Trading Schemes (Amendment) Order 2024 (S.I. 2024/1130), arts. 1(3), 14	substituted
I1	Art. 1 in force at 3.1.2024, see art. 1(b)
I2	Art. 2 in force at 3.1.2024, see art. 1(b)
I3	Art. 3 in force at 3.1.2024, see art. 1(b)
I4	Art. 4 in force at 3.1.2024, see art. 1(b)
I5	Art. 5 in force at 3.1.2024, see art. 1(b)
I6	Art. 6 in force at 3.1.2024, see art. 1(b)
I7	Art. 7 in force at 3.1.2024, see art. 1(b)
I8	Art. 8 in force at 3.1.2024, see art. 1(b)
I9	Art. 9 in force at 3.1.2024, see art. 1(b)
I10	Art. 10 in force at 3.1.2024, see art. 1(b)
I11	Art. 11 in force at 3.1.2024, see art. 1(b)
I12	Art. 12 in force at 3.1.2024, see art. 1(b)
I13	Art. 13 in force at 3.1.2024, see art. 1(b)
I14	Art. 14 in force at 3.1.2024, see art. 1(b)
I15	Art. 15 in force at 3.1.2024, see art. 1(b)
I16	Art. 16 in force at 3.1.2024, see art. 1(b)
I17	Art. 17 in force at 3.1.2024, see art. 1(b)
I18	Art. 18 in force at 3.1.2024, see art. 1(b)
I19	Art. 19 in force at 3.1.2024, see art. 1(b)
I20	Art. 20 in force at 3.1.2024, see art. 1(b)
I21	Art. 21 in force at 3.1.2024, see art. 1(b)
I22	Art. 22 in force at 3.1.2024, see art. 1(b)
I23	Art. 23 in force at 3.1.2024, see art. 1(b)
I24	Art. 24 in force at 3.1.2024, see art. 1(b)
I25	Art. 25 in force at 3.1.2024, see art. 1(b)
I26	Art. 26 in force at 3.1.2024, see art. 1(b)
I27	Art. 27 in force at 3.1.2024, see art. 1(b)
I28	Art. 28 in force at 3.1.2024, see art. 1(b)
I29	Art. 29 in force at 3.1.2024, see art. 1(b)
I30	Art. 30 in force at 3.1.2024, see art. 1(b)
I31	Art. 31 in force at 3.1.2024, see art. 1(b)
I32	Art. 32 in force at 3.1.2024, see art. 1(b)
I33	Art. 33 in force at 3.1.2024, see art. 1(b)
I34	Art. 34 in force at 3.1.2024, see art. 1(b)
I35	Art. 35 in force at 3.1.2024, see art. 1(b)
I36	Art. 36 in force at 3.1.2024, see art. 1(b)
I37	Art. 37 in force at 3.1.2024, see art. 1(b)
I38	Art. 38 in force at 3.1.2024, see art. 1(b)
I39	Art. 39 in force at 3.1.2024, see art. 1(b)
I40	Art. 40 in force at 3.1.2024, see art. 1(b)
I41	Art. 41 in force at 3.1.2024, see art. 1(b)
I42	Art. 42 in force at 3.1.2024, see art. 1(b)
I43	Art. 43 in force at 3.1.2024, see art. 1(b)
I44	Art. 44 in force at 3.1.2024, see art. 1(b)
I45	Art. 45 in force at 3.1.2024, see art. 1(b)
I46	Art. 46 in force at 3.1.2024, see art. 1(b)
I47	Art. 47 in force at 3.1.2024, see art. 1(b)
I48	Art. 48 in force at 3.1.2024, see art. 1(b)
I49	Art. 49 in force at 3.1.2024, see art. 1(b)
I50	Art. 50 in force at 3.1.2024, see art. 1(b)
I51	Art. 51 in force at 3.1.2024, see art. 1(b)
I52	Art. 52 in force at 3.1.2024, see art. 1(b)
I53	Art. 53 in force at 3.1.2024, see art. 1(b)
I54	Art. 54 in force at 3.1.2024, see art. 1(b)
I55	Art. 55 in force at 3.1.2024, see art. 1(b)
I56	Art. 56 in force at 3.1.2024, see art. 1(b)
I57	Art. 57 in force at 3.1.2024, see art. 1(b)
I58	Art. 58 in force at 3.1.2024, see art. 1(b)
I59	Art. 59 in force at 3.1.2024, see art. 1(b)
I60	Art. 60 in force at 3.1.2024, see art. 1(b)
I61	Art. 61 in force at 3.1.2024, see art. 1(b)
I62	Art. 62 in force at 3.1.2024, see art. 1(b)
I63	Art. 63 in force at 3.1.2024, see art. 1(b)
I64	Art. 64 in force at 3.1.2024, see art. 1(b)
I65	Art. 65 in force at 3.1.2024, see art. 1(b)
I66	Art. 66 in force at 3.1.2024, see art. 1(b)
I67	Art. 67 in force at 3.1.2024, see art. 1(b)
I68	Art. 68 in force at 3.1.2024, see art. 1(b)
I69	Art. 69 in force at 3.1.2024, see art. 1(b)
I70	Art. 70 in force at 3.1.2024, see art. 1(b)
I71	Art. 71 in force at 3.1.2024, see art. 1(b)
I72	Art. 72 in force at 3.1.2024, see art. 1(b)
I73	Art. 73 in force at 3.1.2024, see art. 1(b)
I74	Art. 74 in force at 3.1.2024, see art. 1(b)
I75	Art. 75 in force at 3.1.2024, see art. 1(b)
I76	Art. 76 in force at 3.1.2024, see art. 1(b)
I77	Art. 77 in force at 3.1.2024, see art. 1(b)
I78	Art. 78 in force at 3.1.2024, see art. 1(b)
I79	Art. 79 in force at 3.1.2024, see art. 1(b)
I80	Art. 80 in force at 3.1.2024, see art. 1(b)
I81	Art. 81 in force at 3.1.2024, see art. 1(b)
I82	Art. 82 in force at 3.1.2024, see art. 1(b)
I83	Art. 83 in force at 3.1.2024, see art. 1(b)
I84	Art. 84 in force at 3.1.2024, see art. 1(b)
I85	Art. 85 in force at 3.1.2024, see art. 1(b)
I86	Art. 86 in force at 3.1.2024, see art. 1(b)
I87	Art. 87 in force at 3.1.2024, see art. 1(b)
I88	Art. 88 in force at 3.1.2024, see art. 1(b)
I89	Art. 89 in force at 3.1.2024, see art. 1(b)
I90	Art. 90 in force at 3.1.2024, see art. 1(b)
I91	Art. 91 in force at 3.1.2024, see art. 1(b)
I92	Art. 92 in force at 3.1.2024, see art. 1(b)
I93	Art. 93 in force at 3.1.2024, see art. 1(b)
I94	Art. 94 in force at 3.1.2024, see art. 1(b)
I95	Art. 95 in force at 3.1.2024, see art. 1(b)
I96	Art. 96 in force at 3.1.2024, see art. 1(b)
I97	Art. 97 in force at 3.1.2024, see art. 1(b)
I98	Art. 98 in force at 3.1.2024, see art. 1(b)
I99	Art. 99 in force at 3.1.2024, see art. 1(b)
I100	Art. 100 in force at 3.1.2024, see art. 1(b)
I101	Art. 101 in force at 3.1.2024, see art. 1(b)
I102	Art. 102 in force at 3.1.2024, see art. 1(b)
I103	Art. 103 in force at 3.1.2024, see art. 1(b)
I104	Art. 104 in force at 3.1.2024, see art. 1(b)
I105	Art. 105 in force at 3.1.2024, see art. 1(b)
I106	Art. 106 in force at 3.1.2024, see art. 1(b)
I107	Art. 107 in force at 3.1.2024, see art. 1(b)
I108	Art. 108 in force at 3.1.2024, see art. 1(b)
I109	Art. 109 in force at 3.1.2024, see art. 1(b)
I110	Art. 110 in force at 3.1.2024, see art. 1(b)
I111	Art. 111 in force at 3.1.2024, see art. 1(b)
I112	Art. 112 in force at 3.1.2024, see art. 1(b)
I113	Art. 113 in force at 3.1.2024, see art. 1(b)
I114	Art. 114 in force at 3.1.2024, see art. 1(b)
I115	Art. 115 in force at 3.1.2024, see art. 1(b)
I116	Art. 116 in force at 3.1.2024, see art. 1(b)
I117	Art. 117 in force at 3.1.2024, see art. 1(b)
I118	Art. 118 in force at 3.1.2024, see art. 1(b)
I119	Sch. 1 para. 1 in force at 3.1.2024, see art. 1(b)
I120	Sch. 1 para. 2 in force at 3.1.2024, see art. 1(b)
I121	Sch. 1 para. 3 in force at 3.1.2024, see art. 1(b)
I122	Sch. 1 para. 4 in force at 3.1.2024, see art. 1(b)
I123	Sch. 1 para. 5 in force at 3.1.2024, see art. 1(b)
I124	Sch. 1 para. 6 in force at 3.1.2024, see art. 1(b)
I125	Sch. 1 para. 7 in force at 3.1.2024, see art. 1(b)
I126	Sch. 1 para. 8 in force at 3.1.2024, see art. 1(b)
I127	Sch. 1 para. 9 in force at 3.1.2024, see art. 1(b)
I128	Sch. 1 para. 10 in force at 3.1.2024, see art. 1(b)
I129	Sch. 1 para. 11 in force at 3.1.2024, see art. 1(b)
I130	Sch. 1 para. 12 in force at 3.1.2024, see art. 1(b)
I131	Sch. 1 para. 13 in force at 3.1.2024, see art. 1(b)
I132	Sch. 1 para. 14 in force at 3.1.2024, see art. 1(b)
I133	Sch. 1 para. 15 in force at 3.1.2024, see art. 1(b)
I134	Sch. 1 para. 16 in force at 3.1.2024, see art. 1(b)
I135	Sch. 1 para. 17 in force at 3.1.2024, see art. 1(b)
I136	Sch. 1 para. 18 in force at 3.1.2024, see art. 1(b)
I137	Sch. 1 para. 19 in force at 3.1.2024, see art. 1(b)
I138	Sch. 1 para. 20 in force at 3.1.2024, see art. 1(b)
I139	Sch. 1 para. 21 in force at 3.1.2024, see art. 1(b)
I140	Sch. 1 para. 22 in force at 3.1.2024, see art. 1(b)
I141	Sch. 1 para. 23 in force at 3.1.2024, see art. 1(b)
I142	Sch. 1 para. 24 in force at 3.1.2024, see art. 1(b)
I143	Sch. 1 para. 25 in force at 3.1.2024, see art. 1(b)
I144	Sch. 1 para. 26 in force at 3.1.2024, see art. 1(b)
I145	Sch. 1 para. 27 in force at 3.1.2024, see art. 1(b)
I146	Sch. 1 para. 28 in force at 3.1.2024, see art. 1(b)
I147	Sch. 1 para. 29 in force at 3.1.2024, see art. 1(b)
I148	Sch. 1 para. 30 in force at 3.1.2024, see art. 1(b)
I149	Sch. 1 para. 31 in force at 3.1.2024, see art. 1(b)
I150	Sch. 1 para. 32 in force at 3.1.2024, see art. 1(b)
I151	Sch. 1 para. 33 in force at 3.1.2024, see art. 1(b)
I152	Sch. 1 para. 34 in force at 3.1.2024, see art. 1(b)
I153	Sch. 1 para. 35 in force at 3.1.2024, see art. 1(b)
I154	Sch. 1 para. 36 in force at 3.1.2024, see art. 1(b)
I155	Sch. 1 para. 37 in force at 3.1.2024, see art. 1(b)
I156	Sch. 1 para. 38 in force at 3.1.2024, see art. 1(b)
I157	Sch. 1 para. 39 in force at 3.1.2024, see art. 1(b)
I158	Sch. 1 para. 40 in force at 3.1.2024, see art. 1(b)
I159	Sch. 2 para. 1 in force at 3.1.2024, see art. 1(b)
I160	Sch. 2 para. 2 in force at 3.1.2024, see art. 1(b)
I161	Sch. 2 para. 3 in force at 3.1.2024, see art. 1(b)
I162	Sch. 2 para. 4 in force at 3.1.2024, see art. 1(b)
I163	Sch. 2 para. 5 in force at 3.1.2024, see art. 1(b)
I164	Sch. 2 para. 6 in force at 3.1.2024, see art. 1(b)
I165	Sch. 3 para. 1 in force at 3.1.2024, see art. 1(b)
I166	Sch. 3 para. 2 in force at 3.1.2024, see art. 1(b)
I167	Sch. 3 para. 3 in force at 3.1.2024, see art. 1(b)
I168	Sch. 3 para. 4 in force at 3.1.2024, see art. 1(b)
I169	Sch. 3 para. 5 in force at 3.1.2024, see art. 1(b)
I170	Sch. 3 para. 6 in force at 3.1.2024, see art. 1(b)
I171	Sch. 3 para. 7 in force at 3.1.2024, see art. 1(b)
I172	Sch. 3 para. 8 in force at 3.1.2024, see art. 1(b)
I173	Sch. 3 para. 9 in force at 3.1.2024, see art. 1(b)
I174	Sch. 3 para. 10 in force at 3.1.2024, see art. 1(b)
I175	Sch. 3 para. 11 in force at 3.1.2024, see art. 1(b)
I176	Sch. 3 para. 12 in force at 3.1.2024, see art. 1(b)
I177	Sch. 3 para. 13 in force at 3.1.2024, see art. 1(b)
I178	Sch. 3 para. 14 in force at 3.1.2024, see art. 1(b)
I179	Sch. 3 para. 15 in force at 3.1.2024, see art. 1(b)
I180	Sch. 3 para. 16 in force at 3.1.2024, see art. 1(b)
I181	Sch. 3 para. 17 in force at 3.1.2024, see art. 1(b)
I182	Sch. 3 para. 18 in force at 3.1.2024, see art. 1(b)
I183	Sch. 3 para. 19 in force at 3.1.2024, see art. 1(b)
I184	Sch. 4 para. 1 in force at 3.1.2024, see art. 1(b)
I185	Sch. 4 para. 2 in force at 3.1.2024, see art. 1(b)
I186	Sch. 4 para. 3 in force at 3.1.2024, see art. 1(b)
I187	Sch. 4 para. 4 in force at 3.1.2024, see art. 1(b)
I188	Sch. 4 para. 5 in force at 3.1.2024, see art. 1(b)
I189	Sch. 4 para. 6 in force at 3.1.2024, see art. 1(b)
I190	Sch. 4 para. 7 in force at 3.1.2024, see art. 1(b)
I191	Sch. 4 para. 8 in force at 3.1.2024, see art. 1(b)
I192	Sch. 4 para. 9 in force at 3.1.2024, see art. 1(b)
I193	Sch. 4 para. 10 in force at 3.1.2024, see art. 1(b)
I194	Sch. 4 para. 11 in force at 3.1.2024, see art. 1(b)
I195	Sch. 4 para. 12 in force at 3.1.2024, see art. 1(b)
I196	Sch. 4 para. 13 in force at 3.1.2024, see art. 1(b)
I197	Sch. 4 para. 14 in force at 3.1.2024, see art. 1(b)
I198	Sch. 4 para. 15 in force at 3.1.2024, see art. 1(b)
I199	Sch. 4 para. 16 in force at 3.1.2024, see art. 1(b)
I200	Sch. 4 para. 17 in force at 3.1.2024, see art. 1(b)
I201	Sch. 4 para. 18 in force at 3.1.2024, see art. 1(b)
I202	Sch. 5 para. 1 in force at 3.1.2024, see art. 1(b)
I203	Sch. 5 para. 2 in force at 3.1.2024, see art. 1(b)
I204	Sch. 5 para. 3 in force at 3.1.2024, see art. 1(b)
I205	Sch. 5 para. 4 in force at 3.1.2024, see art. 1(b)
I206	Sch. 5 para. 5 in force at 3.1.2024, see art. 1(b)
I207	Sch. 5 para. 6 in force at 3.1.2024, see art. 1(b)
I208	Sch. 5 para. 7 in force at 3.1.2024, see art. 1(b)
I209	Sch. 5 para. 8 in force at 3.1.2024, see art. 1(b)
I210	Sch. 5 para. 9 in force at 3.1.2024, see art. 1(b)
I211	Sch. 6 Pt. 1 in force at 3.1.2024, see art. 1(b)
I212	Sch. 6 Pt. 2 in force at 3.1.2024, see art. 1(b)
I213	Sch. 7 para. 1 in force at 3.1.2024, see art. 1(b)
I214	Sch. 7 para. 2 in force at 3.1.2024, see art. 1(b)
I215	Sch. 7 para. 3 in force at 3.1.2024, see art. 1(b)
I216	Sch. 7 para. 4 in force at 3.1.2024, see art. 1(b)
I217	Sch. 7 para. 5 in force at 3.1.2024, see art. 1(b)
I218	Sch. 7 para. 6 in force at 3.1.2024, see art. 1(b)
I219	Sch. 7 para. 7 in force at 3.1.2024, see art. 1(b)
I220	Sch. 7 para. 8 in force at 3.1.2024, see art. 1(b)
I221	Sch. 7 para. 9 in force at 3.1.2024, see art. 1(b)
I222	Sch. 7 para. 10 in force at 3.1.2024, see art. 1(b)
I223	Sch. 7 para. 11 in force at 3.1.2024, see art. 1(b)
I224	Sch. 7 para. 12 in force at 3.1.2024, see art. 1(b)
I225	Sch. 7 para. 13 in force at 3.1.2024, see art. 1(b)

Defined Term	Section/Article	ID
2021 individual excess	para 1. of Part 1 of Schedule 1	def_0e7c801b2f
2021 individual excess	para 21. of Part 2 of Schedule 1	def_dd4b137201
2021 individual NZE average emissions	para 1. of Part 1 of Schedule 1	def_8db9f82f7d
2021 individual NZE average emissions	para 21. of Part 2 of Schedule 1	def_8d684c9c14
2021 individual performance	para 1. of Part 1 of Schedule 1	def_b115fd6345
2021 individual performance	para 21. of Part 2 of Schedule 1	def_e345b1fe7d
2021 individual specific emissions target	para 1. of Part 1 of Schedule 1	def_5497fe638e
2021 individual specific emissions target	para 21. of Part 2 of Schedule 1	def_5d2434a7ac
2021 pool excess	para 1. of Part 1 of Schedule 1	def_da27da4bd3
2021 pool excess	para 21. of Part 2 of Schedule 1	def_3dfb2a6214
2021 pool performance	para 1. of Part 1 of Schedule 1	def_bf18b41eef
2021 pool performance	para 21. of Part 2 of Schedule 1	def_031b500b6a
2021 pool specific emissions target	para 1. of Part 1 of Schedule 1	def_c83183fcb2
2021 pool specific emissions target	para 21. of Part 2 of Schedule 1	def_6450a92c66
2026 scheme year	art. 3. of Part 1	def_414a756df0
A f	para 1. of Schedule 3	def_b1373a4f74
administrator	art. 3. of Part 1	def_0ea715cd83
allowance	art. 3. of Part 1	def_a8c11d2871
approval authority	art. 3. of Part 1	def_4e3fac02b7
audit certificate	art. 75. of Part 4	def_d5a5199c9f
audit certificate	art. 76. of Part 4	def_84b67f3b8d
authorised person	art. 85. of Part 5	def_9d166f963b
banked	art. 41. of Chapter 3 of Part 3	def_babd49e019
banked	art. 9. of Chapter 1 of Part 3	def_6355eb41f5
banked pool allowances	art. 41. of Chapter 3 of Part 3	def_c805ecd1b6
banked pool allowances	art. 9. of Chapter 1 of Part 3	def_77dbb4d0d2
banking	art. 41. of Chapter 3 of Part 3	def_adb06b3951
banking	art. 9. of Chapter 1 of Part 3	def_2c422697f9
base vehicle	art. 3. of Part 1	def_99bea23efe
baseline	art. 3. of Part 1	def_a2b5970dcf
block	art. 93. of Part 6	def_240d8c4e70
borrowed	art. 41. of Chapter 3 of Part 3	def_f00199c3ed
borrowed	art. 9. of Chapter 1 of Part 3	def_ee4c4b52de
borrowed pool allowances	art. 41. of Chapter 3 of Part 3	def_4c8ed049ba
borrowed pool allowances	art. 9. of Chapter 1 of Part 3	def_1de56c0dbb
borrowing	art. 41. of Chapter 3 of Part 3	def_83a8bd8b1c
borrowing	art. 9. of Chapter 1 of Part 3	def_c06bcfbe64
car	art. 3. of Part 1	def_73d41bea07
car club	art. 3. of Part 1	def_6d7e73a966
car club service	art. 3. of Part 1	def_2c134d83f9
car club service	para Schedule 2	def_af070948cf
CCTS	art. 3. of Part 1	def_fb4170aa14
CCTS allowance	art. 3. of Part 1	def_4e64a5f092
CCTS participant	art. 3. of Part 1	def_0478e554b1
certificate of conformity	art. 3. of Part 1	def_5e59063a01
charge-depleting Type 1 test	para Part 1 of Schedule 3A	def_c24a72e9d0
charge-sustaining Type 1 test	para Part 1 of Schedule 3A	def_54dcb4964c
civil penalty	art. 3. of Part 1	def_0a89afc98a
class 3a vehicle	para Part 1 of Schedule 3A	def_cd87503e9b
class 3b vehicle	para Part 1 of Schedule 3A	def_3b0ebe7bb1
complete	art. 3. of Part 1	def_093734520b
completed	art. 3. of Part 1	def_2284ff0758
Condition A	para Part 1 of Schedule 3A	def_28771180d8
Condition B	para Part 1 of Schedule 3A	def_d77b4ae6e7
Condition C	para Part 1 of Schedule 3A	def_2a07338eea
connected	art. 3. of Part 1	def_87baeb6cd5
credit	art. 3. of Part 1	def_84f21e7bd9
CRTS	art. 3. of Part 1	def_5157ce0264
CRTS allowance	art. 3. of Part 1	def_706a83575a
CRTS credit	art. 3. of Part 1	def_204f4735d1
CRTS participant	art. 3. of Part 1	def_5886ce9179
cycle energy demand	para Part 1 of Schedule 3A	def_29ecefe7c8
decision period	para Part 5 of Schedule 3A	def_d3034fa128
departing member	art. 41. of Chapter 3 of Part 3	def_24de7aa505
departing member	art. 9. of Chapter 1 of Part 3	def_44e976fabe
DM base	para 1. of Schedule 3	def_5275319dcb
eco-innovation	art. 3. of Part 1	def_34c589b145
emissions type-approval certificate	para Part 1 of Schedule 3A	def_e3f64f29e2
enforcement notice	art. 92. of Part 5	def_3e9933c982
equivalent vehicle	para Part 1 of Schedule 3A	def_e7890ac4bc
EU approval authority	para Part 1 of Schedule 3A	def_d925889b1f
EU Regulation-tested vehicle	para Part 1 of Schedule 3A	def_615eec9c74
Euro 6d-ISC-FCM emission standard	para Part 1 of Schedule 3A	def_f2349b852d
Euro 6e emission standard	para Part 1 of Schedule 3A	def_25641e3306
Euro 6e emission standard	para Part 1 of Schedule 3A	def_6c511fee3c
Euro 6e-bis emission standard	para Part 1 of Schedule 3A	def_27cf7052d1
Euro 6e-bis-FCM emission standard	para Part 1 of Schedule 3A	def_9f721d47c3
excess emissions premium	para 1. of Part 1 of Schedule 1	def_b27ac14dad
excess emissions premium	para 21. of Part 2 of Schedule 1	def_707e33b14f
exempt manufacturer	para 1. of Part 1 of Schedule 1	def_85a1fec387
exempt manufacturer	para 21. of Part 2 of Schedule 1	def_17f0c28a68
financial year	art. 93. of Part 6	def_cd845f760f
first non-participation scheme year	art. 29. of Chapter 1 of Part 3	def_1a482b49be
first non-participation scheme year	art. 61. of Chapter 3 of Part 3	def_d6f9f83db1
former CRTS participant	art. 29. of Chapter 1 of Part 3	def_738194e3b8
former VRTS participant	art. 61. of Chapter 3 of Part 3	def_0bf42914e5
Fuel Cell Hybrid Vehicle	art. 3. of Part 1	def_105f10e5c4
Fuel Cell Vehicle	art. 3. of Part 1	def_50760abffb
GB Regulation-tested vehicle	para Part 1 of Schedule 3A	def_ffb4d66190
in-year banked allowances	art. 41. of Chapter 3 of Part 3	def_6f99040619
in-year banked allowances	art. 9. of Chapter 1 of Part 3	def_55bf2f7b48
in-year borrowed allowances	art. 41. of Chapter 3 of Part 3	def_5596224fce
in-year borrowed allowances	art. 9. of Chapter 1 of Part 3	def_d3ef53561c
incomplete	art. 3. of Part 1	def_95420b8dec
individual vehicle approval	art. 3. of Part 1	def_2533f1b33c
individual vehicle approval certificate	art. 3. of Part 1	def_b123d19dbb
interpolation family	para 1. of Schedule 3	def_4a541d4423
interpolation family	para Part 1 of Schedule 3A	def_7a7f6cd804
interpolation method	para 1. of Schedule 3	def_f203cbd6f8
joining manufacturer	art. 41. of Chapter 3 of Part 3	def_a2ab145dd7
joining manufacturer	art. 9. of Chapter 1 of Part 3	def_9986973248
justice	art. 90. of Part 5	def_01564d895c
low-volume CRTS participant	art. 3. of Part 1	def_9d2e23fc2d
low-volume VRTS participant	art. 3. of Part 1	def_1379f4fc2c
manufacturer	art. 11. of Chapter 1 of Part 3	def_b4f80f3d9e
manufacturer	art. 3. of Part 1	def_afc15bc120
manufacturer	art. 32. of Chapter 2 of Part 3	def_bcf80347ed
manufacturer	art. 43. of Chapter 3 of Part 3	def_77d7511667
manufacturer	art. 64. of Chapter 4 of Part 3	def_bbed223f4e
mass in running order	art. 3. of Part 1	def_8fe1cbdde5
member	art. 3. of Part 1	def_1f1292f703
MNZE	art. 17. of Chapter 1 of Part 3	def_7104cd3703
MNZE	art. 49. of Chapter 3 of Part 3	def_345c6d6baa
multi-stage type-approval	art. 3. of Part 1	def_141693ccfd
MZE	art. 16. of Chapter 1 of Part 3	def_64863f04b0
MZE	art. 48. of Chapter 3 of Part 3	def_80aa293d7f
non-ZE car	para 1. of Part 1 of Schedule 1	def_f30978a5ed
non-ZE van	para 21. of Part 2 of Schedule 1	def_ad629e87ff
NZE car	art. 3. of Part 1	def_57dc102de1
NZE van	art. 3. of Part 1	def_e66760c0ec
participant in the Trading Schemes	art. 3. of Part 1	def_73144d4589
payment notice	art. 28. of Chapter 1 of Part 3	def_ffbb696b33
payment notice	art. 39. of Chapter 2 of Part 3	def_601e7c550d
payment notice	art. 60. of Chapter 3 of Part 3	def_2c7ddb6760
payment notice	art. 71. of Chapter 4 of Part 3	def_09053c4a51
penalty notice	art. 93. of Part 6	def_e55f71595d
phase	para Part 1 of Schedule 3A	def_79da4f668f
PNZE	art. 17. of Chapter 1 of Part 3	def_5ebc882d59
PNZE	art. 49. of Chapter 3 of Part 3	def_08276e9343
pool	para 1. of Part 1 of Schedule 1	def_55de219237
pool	para 21. of Part 2 of Schedule 1	def_1d5d639069
pool CCTS participant	art. 3. of Part 1	def_26cf6cc687
pool CRTS participant	art. 3. of Part 1	def_e053867863
pool manager	para 1. of Part 1 of Schedule 1	def_e30d4d4e2b
pool manager	para 21. of Part 2 of Schedule 1	def_440422b357
pool participant in the Trading Schemes	art. 3. of Part 1	def_35ff5b40da
pool VCTS participant	art. 3. of Part 1	def_60179caf1e
pool VRTS participant	art. 3. of Part 1	def_d6978feecd
publication	art. 93. of Part 6	def_6ec81a9f5b
PZE	art. 16. of Chapter 1 of Part 3	def_f33949f24c
PZE	art. 48. of Chapter 3 of Part 3	def_601091e024
registered	art. 3. of Part 1	def_9f4892dc25
registered	art. 3. of Part 1	def_0d7f5a6188
registry	art. 3. of Part 1	def_4bc1ad337a
Regulation (EC) No 595/2009	art. 3. of Part 1	def_5d1be88447
Regulation (EU) 2017/1151	art. 3. of Part 1	def_523d727a5e
Regulation (EU) 2017/1151 , as that Regulation has effect in domestic law	para Part 1 of Schedule 3A	def_e3ac4d629c
Regulation (EU) 2018/858	art. 3. of Part 1	def_723b12ca6e
Regulation (EU) 2018/858 , as that Regulation has effect in domestic law	para Part 1 of Schedule 3A	def_b0036fb3d4
Regulation (EU) 2019/631	art. 3. of Part 1	def_5e5f34e85e
Regulation (EU) 427/2014	art. 3. of Part 1	def_2254205f9a
Regulation (EU) 725/2011	art. 3. of Part 1	def_eddf63669d
regulatory provision	art. 118. of Part 9	def_4f8b5830e5
road load matrix family	para 1. of Schedule 3	def_9c21378af3
scheme year	art. 3. of Part 1	def_9baa65d643
scheme year of pooling	art. 41. of Chapter 3 of Part 3	def_1aeeed2db3
scheme year of pooling	art. 9. of Chapter 1 of Part 3	def_b47491de5a
small series type-approval	para 1. of Schedule 3	def_2d3c372a83
specific emissions of CO 2	art. 3. of Part 1	def_35f66b1c18
specific emissions target	para 1. of Part 1 of Schedule 1	def_73f9fc4940
specific emissions target	para 21. of Part 2 of Schedule 1	def_ce953d2d22
SPV	art. 3. of Part 1	def_6c5f227856
SPV car manufacturer	art. 3. of Part 1	def_4d47244cca
SPV manufacturer	art. 3. of Part 1	def_a87ccdccbb
SPV van manufacturer	art. 3. of Part 1	def_b7f48847f1
subject vehicle	para Part 1 of Schedule 3A	def_738f8e867f
technical service	para Part 1 of Schedule 3A	def_adc7160e43
technically permissible maximum laden mass	para 1. of Schedule 3	def_31329f6113
test report	para Part 1 of Schedule 3A	def_2cb4ac5a71
the applicant	para Part 3 of Schedule 4	def_f2ba1156a0
the operator	para Schedule 2	def_cb883115fc
the registry	art. 6. of Part 2	def_210d7fb23e
the scheme year of allocation	art. 14. of Chapter 1 of Part 3	def_fdf1a96050
the scheme year of allocation	art. 46. of Chapter 3 of Part 3	def_c84278f66f
the Trading Schemes	art. 4. of Part 2	def_8e5e983fce
the transition year	art. 13. of Chapter 1 of Part 3	def_ddaca5ce49
the transition year	art. 45. of Chapter 3 of Part 3	def_bab0b6f132
the zero-emission conditions	art. 3. of Part 1	def_c581543ab2
TM ind	para 1. of Schedule 3	def_99b3d12680
TMH	para 1. of Schedule 3	def_177b08a770
TML	para 1. of Schedule 3	def_8c8deadc54
trading	art. 80. of Part 4	def_b979771244
trading	art. 80. of Part 4	def_663d830a18
trading period	art. 3. of Part 1	def_09cf8c65f5
Trading Schemes	art. 3. of Part 1	def_5f37f86a43
trading window	art. 3. of Part 1	def_e94e130981
transition cycle	para Part 1 of Schedule 3A	def_411047eab7
turnover	art. 93. of Part 6	def_94ab7561a6
Type 1 test	para Part 1 of Schedule 3A	def_8add62b4c7
type-approval	art. 3. of Part 1	def_da9924912f
type-approved	art. 3. of Part 1	def_cd2457c43e
UN Regulation No 154	art. 3. of Part 1	def_44c500a377
UN Regulation-tested vehicle	para Part 1 of Schedule 3A	def_6b4662172a
UN/ECE Regulation No 83	para Part 1 of Schedule 3A	def_40398e6f1b
unused CCTS allowances	art. 23. of Chapter 1 of Part 3	def_063391af3b
unused CRTS allowances	art. 25A. of Chapter 1 of Part 3	def_0e060bfb2f
unused CRTS allowances	art. 35. of Chapter 2 of Part 3	def_2bb1277382
unused CRTS allowances	art. 55A. of Chapter 3 of Part 3	def_7902459f5c
unused VCTS allowances	art. 55. of Chapter 3 of Part 3	def_ede056e3f3
unused VRTS allowances	art. 23A. of Chapter 1 of Part 3	def_2a0c9ad9b7
unused VRTS allowances	art. 57A. of Chapter 3 of Part 3	def_abd38c3e4e
unused VRTS allowances	art. 67. of Chapter 4 of Part 3	def_08183b48df
van	art. 105. of Part 6	def_b329a9ba15
van	art. 105. of Part 6	def_4bafbdef32
van	art. 106. of Part 6	def_96ef0e39b6
van	art. 106. of Part 6	def_633c2218ef
van	art. 3. of Part 1	def_f74576c287
van	art. 3. of Part 1	def_000d1e496f
van	art. 3. of Part 1	def_2bad562fda
van	art. 3. of Part 1	def_85de803056
van	art. 44. of Chapter 3 of Part 3	def_d6f3c2e6a8
van	art. 44. of Chapter 3 of Part 3	def_7b166901b3
van	art. 51. of Chapter 3 of Part 3	def_0eefa8089e
van	art. 52. of Chapter 3 of Part 3	def_e98941383e
van	art. 53. of Chapter 3 of Part 3	def_1fa2176b69
van	art. 54. of Chapter 3 of Part 3	def_912788faa0
van	art. 73. of Part 4	def_3f6f29499b
van	art. 74. of Part 4	def_73d82d2b18
van	art. 77. of Part 4	def_501cf7db92
van	art. 77. of Part 4	def_4ee874c1f3
van	art. 98. of Part 6	def_d1e8e05a9f
VCTS	art. 3. of Part 1	def_26c19df63b
VCTS allowance	art. 3. of Part 1	def_ee4c3cfe67
VCTS participant	art. 3. of Part 1	def_f6c5d2b048
vehicle H	para 1. of Schedule 3	def_2d8d290b53
Vehicle H	para Part 1 of Schedule 3A	def_5dcac44590
vehicle L	para 1. of Schedule 3	def_a44347343a
Vehicle L	para Part 1 of Schedule 3A	def_78783d7bed
Vehicle M	para Part 1 of Schedule 3A	def_cc9e16dcf9
vehicle type with regard to emissions	para Part 1 of Schedule 3A	def_e3b65fd015
vehicle type with regard to emissions and vehicle repair and maintenance information	para Part 1 of Schedule 3A	def_ae531573c0
VRTS	art. 3. of Part 1	def_b068f4e761
VRTS allowance	art. 3. of Part 1	def_95fd13e543
VRTS credit	art. 3. of Part 1	def_ab07b630e6
VRTS participant	art. 3. of Part 1	def_b002bcf9ae
Windsor Framework	art. 3. of Part 1	def_db16d52b0e
ZE	art. 3. of Part 1	def_0a0c333c15
ZE wheelchair accessible SPV	art. 3. of Part 1	def_43287c2ff8

2023 No. 1394

The Vehicle Emissions Trading Schemes Order 2023

Part 1 Introductory provisions

Citation and commencementI1

ExtentI2

InterpretationI3

Part 2 Establishment and general provision in relation to the Trading Schemes

Establishment of the Trading SchemesI4

Period by reference to which the Trading Schemes operateI5

Administration of the Trading SchemesI6

Allowances and credits: generalI7

Pool participants in the Trading Schemes: generalI8

Part 3 The Trading Schemes

Chapter 1 The Non-Zero-Emission Car Registration Trading Scheme (CRTS)

Interpretation of Chapter 1I9

Activity to which the CRTS applies and unit of measurement of activityI10

Participants in the CRTSI11

CRTS allowances and limits on CRTS allowances and CRTS activityI12

Allocation of CRTS allowancesI13

Banking CRTS allowancesI14

Borrowing CRTS allowancesI15

Banked allowances: pool CRTS participantsI16

Borrowed allowances: pool CRTS participantsI17

CRTS credits: generalI18

CRTS credits: registration of ZE SPVs (CRTS participants)I19

CRTS credits: car clubs (CRTS participants)I20

CRTS credits: registration of ZE SPVs (SPV car manufacturers)I21

CRTS credits: car clubs (SPV car manufacturers)I22

CRTS credits: conversion of unused CCTS allowancesI23

[F45CRTS credits: conversion of unused VRTS allowances by a CRTS participant which is also a VRTS participant

[F46CRTS credits: conversion of VRTS credits by a CRTS participant which is also an SPV van manufacturer

Measuring activity in the CRTSI24

Trading CRTS allowances and credits: CRTS participantsI25

[F50Trading CRTS allowances with VRTS participants

Trading CRTS credits [F51with CRTS participantsF51] : SPV car manufacturersI26

[F55Trading CRTS credits with VRTS participants: SPV car manufacturers

Accounting for activity in the CRTSI27

Payments: CRTSI28

Banked or borrowed CRTS allowances of former CRTS participantsI29

Expiry of CRTS allowances and CRTS creditsI30

Chapter 2 The Non-Zero-Emission Car CO2 Trading Scheme (CCTS)

Activity to which the CCTS applies and unit of measurement of activityI31

Participants in the CCTSI32

CCTS allowancesI33

Allocation of CCTS allowancesI34

Conversion of unused CRTS allowances into CCTS allowancesI35

Measuring activity in the CCTSI36

Trading CCTS allowancesI37

Accounting for activity in the CCTSI38

Payments: CCTSI39

Expiry of CCTS allowancesI40

Chapter 3 The Non-Zero-Emission Van Registration Trading Scheme (VRTS)

Interpretation of Chapter 3I41

Activity to which the VRTS applies and unit of measurement of activityI42

Participants in the VRTSI43

VRTS allowances and limits on VRTS allowances and VRTS activityI44

Allocation of VRTS allowancesI45

Banking VRTS allowancesI46

Borrowing VRTS allowancesI47

Banked allowances: pool VRTS participantsI48

Borrowed allowances: pool VRTS participantsI49

VRTS credits: generalI50

VRTS credits: registration of ZE SPVs (VRTS participants)I51

VRTS credits: car clubs (VRTS participants)I52

VRTS credits: registration of ZE SPVs (SPV van manufacturers)I53

VRTS credits: car clubs (SPV van manufacturers)I54

VRTS credits: conversion of unused VCTS allowancesI55

[F98VRTS credits: conversion of unused CRTS allowances by a VRTS participant which is also a CRTS participant

[F99VRTS credits: conversion of CRTS credits by a VRTS participant which is also an SPV car manufacturer

Measuring activity in the VRTSI56

Trading VRTS allowances and credits: VRTS participantsI57

[F103Trading VRTS allowances with CRTS participants

Trading VRTS credits [F104with VRTS participantsF104] : SPV van manufacturersI58

[F108Trading VRTS credits with CRTS participants: SPV van manufacturers

Accounting for activity in the VRTSI59

Payments: VRTSI60

Banked or borrowed VRTS allowances of former VRTS participantsI61

Expiry of VRTS allowances and VRTS creditsI62

Chapter 4 The Non-Zero-Emission Van CO2 Trading Scheme (VCTS)

Activity to which the VCTS applies and unit of measurement of activityI63

Citation and commencement_I1

Extent_I2

Interpretation_I3

Establishment of the Trading Schemes_I4

Period by reference to which the Trading Schemes operate_I5

Administration of the Trading Schemes_I6

Allowances and credits: general_I7

Pool participants in the Trading Schemes: general_I8

Interpretation of Chapter 1_I9

Activity to which the CRTS applies and unit of measurement of activity_I10

Participants in the CRTS_I11

CRTS allowances and limits on CRTS allowances and CRTS activity_I12

Allocation of CRTS allowances_I13

Banking CRTS allowances_I14

Borrowing CRTS allowances_I15

Banked allowances: pool CRTS participants_I16

Borrowed allowances: pool CRTS participants_I17

CRTS credits: general_I18

CRTS credits: registration of ZE SPVs (CRTS participants)_I19

CRTS credits: car clubs (CRTS participants)_I20

CRTS credits: registration of ZE SPVs (SPV car manufacturers)_I21

CRTS credits: car clubs (SPV car manufacturers)_I22

CRTS credits: conversion of unused CCTS allowances_I23

[^F45CRTS credits: conversion of unused VRTS allowances by a CRTS participant which is also a VRTS participant

[^F46CRTS credits: conversion of VRTS credits by a CRTS participant which is also an SPV van manufacturer

Measuring activity in the CRTS_I24

Trading CRTS allowances and credits: CRTS participants_I25

[^F50Trading CRTS allowances with VRTS participants

Trading CRTS credits [^F51with CRTS participants^F51] : SPV car manufacturers_I26

[^F55Trading CRTS credits with VRTS participants: SPV car manufacturers

Accounting for activity in the CRTS_I27

Payments: CRTS_I28

Banked or borrowed CRTS allowances of former CRTS participants_I29

Expiry of CRTS allowances and CRTS credits_I30

Chapter 2 The Non-Zero-Emission Car CO₂ Trading Scheme (CCTS)

Activity to which the CCTS applies and unit of measurement of activity_I31

Participants in the CCTS_I32

CCTS allowances_I33

Allocation of CCTS allowances_I34

Conversion of unused CRTS allowances into CCTS allowances_I35

Measuring activity in the CCTS_I36

Trading CCTS allowances_I37

Accounting for activity in the CCTS_I38

Payments: CCTS_I39

Expiry of CCTS allowances_I40

Interpretation of Chapter 3_I41

Activity to which the VRTS applies and unit of measurement of activity_I42

Participants in the VRTS_I43

VRTS allowances and limits on VRTS allowances and VRTS activity_I44

Allocation of VRTS allowances_I45

Banking VRTS allowances_I46

Borrowing VRTS allowances_I47

Banked allowances: pool VRTS participants_I48

Borrowed allowances: pool VRTS participants_I49

VRTS credits: general_I50

VRTS credits: registration of ZE SPVs (VRTS participants)_I51

VRTS credits: car clubs (VRTS participants)_I52

VRTS credits: registration of ZE SPVs (SPV van manufacturers)_I53

VRTS credits: car clubs (SPV van manufacturers)_I54

VRTS credits: conversion of unused VCTS allowances_I55

[^F98VRTS credits: conversion of unused CRTS allowances by a VRTS participant which is also a CRTS participant

[^F99VRTS credits: conversion of CRTS credits by a VRTS participant which is also an SPV car manufacturer

Measuring activity in the VRTS_I56

Trading VRTS allowances and credits: VRTS participants_I57

[^F103Trading VRTS allowances with CRTS participants

Trading VRTS credits [^F104with VRTS participants^F104] : SPV van manufacturers_I58

[^F108Trading VRTS credits with CRTS participants: SPV van manufacturers

Accounting for activity in the VRTS_I59

Payments: VRTS_I60

Banked or borrowed VRTS allowances of former VRTS participants_I61

Expiry of VRTS allowances and VRTS credits_I62

Chapter 4 The Non-Zero-Emission Van CO₂ Trading Scheme (VCTS)

Activity to which the VCTS applies and unit of measurement of activity_I63

Participants in the VCTS_I64

VCTS allowances_I65

Allocation of VCTS allowances_I66

Conversion of unused VRTS allowances into VCTS allowances_I67

Measuring activity in the VCTS_I68

Trading VCTS allowances_I69

Accounting for activity in the VCTS_I70