The climate neutrality plans are a new feature of the second allocation period of the fourth trading period. Plant operators whose plants exceed certain emission values can use the climate neutrality plans to prevent the 20 per cent reduction in free allocation. The plant operators affected were required to submit a climate neutrality plan with their 2030 allocation application. Together with the 2025 allocation data report, they must, for the first time, provide information on the implementation of the measures in a climate neutrality report and demonstrate that the targets described in the climate neutrality plan have been achieved.
Leitfaden Zuteilung 2026–2030 – Teil 3d: Klimaneutralitätspläne
Legal Basis Climate Neutrality Plan
The basic decision on climate neutrality plans was made in Article 10a of the amended Emissions Trading Directive (EHRL). The specific details are set out in two further legal acts, the EU Allocation Regulation (“FAR”, currently in the European Commission's legislative process) and the Implementing Regulation on Climate Neutrality Plans.
The operators of the affected installations will be informed by DEHSt in a binding manner.
Template Climate Neutrality Plan
Here we provide you with a template for preparing a climate neutrality plan. Available in German only.
Template Climate Neutrality Report
We provide you with a template for creating a climate neutrality report here.
Vorlage Klimaneutralitätsbericht
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