(fra kommisjonsforordningen)

(1) Directive 2003/87/EC was amended by Directive (EU) 2023/959 of the European Parliament and of the Council (2) to align it with Regulation (EU) 2021/1119 of the European Parliament and of the Council (3) setting a target of at least 55 % net emission reductions by 2030 compared to 1990. As a result, Commission Implementing Regulation (EU) 2018/2066 (4) on the monitoring and reporting of greenhouse gas emissions was amended by Commission Implementing Regulation (EU) 2023/2122 (5). The amendments to Directive 2003/87/EC and Implementing Regulation (EU) 2018/2066 are relevant to the determination of a revised benchmark value for soda ash for the year 2025 and require corresponding changes to Commission Implementing Regulation (EU) 2021/447 (6).

(2) Following the revised definition of ‘emissions’ introduced in Directive 2003/87/EC and the ensuing change of the system boundaries as stipulated in Section 20 of Annex IV to Implementing Regulation (EU) 2018/2066, the intermediary CO2 for soda ash is to be monitored as of 1 January 2025 and reported as emitted as of 2026 in accordance with Articles 1, 2 and 68 of Implementing Regulation (EU) 2018/2066. To that end, for the calendar year 2025, the corresponding intermediary emissions based on the stoichiometric emission factor of 0,415 tCO2/t soda ash, referred to in Table 2 of Section 2 of Annex VI to Implementing Regulation (EU) 2018/2066, should be added to the soda ash benchmark value applicable for the period from 2021 to 2024.

(3) Implementing Regulation (EU) 2021/447 should therefore be amended accordingly.

(4) The measures provided for in this Regulation are in accordance with the opinion of the Climate Change Committee,