(fra kommisjonsforordningen)

(1) The greenhouse gas emissions accounting methodology for low-carbon fuels should take into account the full life-cycle emissions and indirect emissions resulting from the diversion of rigid inputs for producing low-carbon fuels as well as methane upstream emissions and actual carbon capture rates. In order to ensure the consistency of the methodology set out in this Regulation with the methodology for assessing greenhouse gas emissions savings from renewable fuels of non-biological origin and from recycled carbon-fuels, similar approaches should be applied as in Commission Delegated Regulation (EU) 2023/1185 for assessing greenhouse gas emissions savings. 

(2) The methodology set out in Delegated Regulation (EU) 2023/1185 applies for determining the greenhouse gas emissions savings of renewable fuels of nonbiological origin, as well as for recycled carbon fuels which are a sub-category of lowcarbon fuels. It is therefore appropriate to exclude recycled carbon fuels from the scope of the methodology set out in this Regulation. 

(3) The certification framework for low-carbon fuels set out in Directive (EU) 2024/1788 is fully aligned with the certification framework set out in Directive (EU) 2018/2001 of the European Parliament and of the Council for renewable fuels. Accordingly, raw materials used for the production of low-carbon fuels as well as the low-carbon fuels themselves should be traced via the Union database in the same way as raw materials used for the production of renewable fuels and the renewable fuels themselves. Therefore, as regards the value for the upstream methane emissions, it is appropriate to distinguish between individual batches of fuels and raw material based on the methane performance profile of the supplier supplying the fuel used to produce the low-carbon fuel. 

(4) The global warming potential of hydrogen has not yet been determined with the level of precision required to be included in the methodology for calculating greenhouse gas emissions. Therefore, relevant values for the global warming potential of hydrogen should be added as soon as scientific evidence has sufficiently matured and is applied to measuring the impact of hydrogen leakage over the whole supply chain in the greenhouse gas emissions accounting methodologies for both low-carbon fuels and renewable fuels on non-biological origin. 

(5) The methodology should recognise capture and storage of emissions as a reduction of emissions where these are permanently stored in a geological storage site, including where emissions taking place in third countries are stored outside the Union, as long as the applicable national law ensures the detection and remediation of leaks in line with the legal provisions applicable in the EU, and leaks are taken into account so they are not credited as reductions. Geological storage sites that repeatedly leak should not be accepted for injection. Currently, surrendering of allowances is only avoided for the emissions under the EU ETS that are stored in a storage site permitted under Directive 2009/31/EC. There are opportunities to cooperate across borders on carbon capture and storage. A potential future recognition of the storage of EU ETS emissions in storage sites in third countries without a linked ETS would depend on there being equivalent conditions to ensure permanently secure and environmentally safe geological storage of captured CO2, provided that the storage is not used to increase hydrocarbon recovery and that this leads to an overall reduction in emissions. 

(6) To ensure consistency of this methodology with the methodology set out in Delegated Regulation (EU) 2023/1185 for renewable fuels of non-biological origin and recycled carbon fuels, it is appropriate to set out rules ensuring that the emission intensity of low-carbon hydrogen and the emission intensity of renewable hydrogen produced in an electrolyser over the same period are always the same, and that the reported energy shares are consistent. 

(7) The implementation of the European Green deal requires a swift shift of the use of fossil fuels for electricity generation. Both renewable and low-carbon hydrogen will contribute to the clean energy transition. The methodologies applicable to each, though based on different legal bases, should be coherent and reflect both technological specificities and economic efficiency. The Commission should, as soon as possible, initiate an assessment on the potential introduction of alternative approaches for recognising low-carbon electricity from nuclear power plants, based on adequate criteria. By 30 June 2026, the Commission should launch a public consultation on a draft methodology outlining these criteria. In addition, the Commission should assess the impact and the implications of evaluating the greenhouse gas emission intensity of electricity using average values. These assessments must consider the overall impact of such approaches on the energy system (including on its economic efficiency and the completion of interconnections), emission reduction potential, and the importance of maintaining a level playing field with fully renewable electricity as defined in Delegated Regulation (EU) 2023/1184 as well as the need to safeguard existing projects.