Introduction
This guidance is intended to help Operators when completing Form ETS7, the Annual Emissions
Reporting Form, to satisfy the annual reporting requirements as defined within the EC Monitoring and
Reporting Guidelines, Annex I, Section 5 and Section 11 and Annex IV of the Emissions Trading Directive.
The Form and this Guidance comprise four Parts:
 Part A to provide installation information, and a summary of emissions, activities and monitoring tiers etc;



Part B to provide information on carbon dioxide emissions from combustion activities;
Part C to provide information carbon dioxide emissions from process-related activities; and
Part D to provide supplementary information, where a mass balance approach has been employed.
The Form also includes two Annexes containing information to assist you with completion of your report.
If you need further advice on how to complete ETS7 or if you have any comments on how the form could be improved, please contact DTI at emt@dti.gsi.gov.uk

PART A
Part A is to be completed by all operators reporting emissions from Schedule 1 combustion or process sources within their installation
A1 Identification of installation (M&RG Section 11.1)
Section A1.1
You are asked to provide your Greenhouse Gases Emissions Permit and National Allocation Plan (NAP) numbers. This information enables the competent authority to relate your Annual Emissions Report to your
ETS permit and Registry account.
Section A1.2
You are asked to identify the Operator’s name. This should be identical to that stated within your ETS permit.
Section A1.3
You are asked to confirm the installation name and location. These must be identical to those given in your ETS permit.
Section A1.4
You are asked to provide contact details for the person we should contact if we have any questions about the report. If the contact person is an employee of the operator, then leave the first row of the box blank.
However, if the contact person is an agent (e.g. contractor) acting on behalf of the operator, you should name the contact organization.
Section A1.5
You are asked to identify, by clicking on the relevant boxes, the activities that are included within your installation.
Section A1.6
You are asked to confirm, by clicking on the “select” box, the relevant reporting year, i.e. the year in which the reported emissions occurred.
A2 Overview of activities and emissions within an installation (M&RG section 11.2)
Section A2.1
Activity / Category
Please select, the appropriate activity / category (e.g. E1 Combustion), by clicking on the “select” box.
You must use a new row for each type of activity.

IPCC CRF category
Please type in the appropriate Common Reporting Format (CRF) category. The CRF categories are listed in Annex 1 of ETS7, and this guidance. As all qualifying offshore emissions result from the combustion of fuel (i.e. monitoring is in accordance with M&RG Annex II), this is classified as an “Energy” activity (i.e the entry should be 1. Energy; A. Fuel Combustion; 1. Energy Industries; c. Other or 1A1c).
EPER category
Please select, the appropriate EPER category for your installation (EPER = European Pollution Emissions
Register, and the codes are taken from Annex A3 of the European Commission’s EPER Decision,
2000/479/EC). A list of activities and their associated EPER categories is provided in Annex II.
Approach
Please select the applied m onitoring approach; this should be either ‘measurement’ or ‘calculation’.
Measurement means direct measurement of flue gases using a continuous emissions monitoring system
(CEMS), and calculation’ means application of the formulae as described in the Annexes of the EC
Monitoring and Reporting (M&R) Guidelines.
Uncertainty

Only complete these boxes if your emissions have been determined by direct measurement (see note in the box above). Uncertainty should be expressed as a percentage of the overall emission value that is to be reported in the final column of Table 2.1.
Tiers changed
Please select ‘Yes’ or ‘No’ as appropriate. If any of the monitoring tiers have changed during the reporting period, either temporarily or permanently, then you must select ‘Yes’ and provide details of the change in
Section A3.
Emissions
Emissions must be reported as rounded tonnes (i.e. to the nearest tonne).
Section A2.2
Please identify, by clicking on the relevant box, whether you have used biomass as a fuel or material d uring the reporting year. If ‘Yes’ then you must complete the following table. If No’ then please proceed directly to A2.3. (As biomass is not used offshore, guidance is not provided in relation to the completion of
Table A2.2, but additional information can be found on the Environment Agency and Scottish Environment
Protection Agency websites).
Section A2.3
Please identify how much CO
2
(in terms of tonnes) were transferred out of your installation during the reporting period and in what type of compounds or form the CO
2
was transferred. Any CO
2
transferred in the export product is not included in the final emissions total, and the quantity does not have to be verified.
A3 Changes of tiers and other relevant changes to your installation (M&RG section 5)
Section A3.1
Please indicate, by clicking on the relevant box, whether any of the applied monitoring tiers (e.g. for activity data, emission factors etc) during the reporting period are different to those stated in the approved monitoring and reporting plan. This will include any instances where, in the opinion of the verifier, an applied tier is different to that stated in the extant monitoring and reporting plan.
Section A3.2
Please describe the changes to the monitoring tiers, as identified in Section A3.1. The changes should include both temporary and permanent changes to the methodology. For each change of tier, please provide a succinct description including:



Identification of the sources, fuel and/or materials concerned
Parameters and tiers changed
The start and end dates (if appropriate) for the changes
 The reason for the change(s)
In addition, you should reference any appropriate documents, for example correspondence with DTI agreeing to a change.
Section A3.3
Please indicate, by clicking on the relevant box, whether any changes to your installation have occurred during the reporting period that may be relevant to your emissions report, i.e. have an impact upon the emissions of CO
2
from your installation (other than the monitoring tier changes notified in Section A3.2).
Such changes could include unplanned and prolonged shutdowns, addition or removal of new plant etc.
Section 3.4
Please describe the changes to your installation, as identified in Section A3.1. For each change of tier, please provide a succinct description including:
 Identification of the sources, fuel and/or materials concerned


The start and end dates (if appropriate) for the changes
The reason for the change(s)
In addition, you should reference any appropriate documents, for example correspondence with DTI agreeing to the change(s).

PART B
Part B is to be completed by operators reporting emissions from Schedule 1 combustion sources within their installation.
If a mass balance approach has been used to calculate carbon dioxide emissions from a combustion activity, the mass flows of fuels into and out of the installation must also be reported in Part D, together with their carbon content, to support the summary activity figures provided in this section.
B1 Combustion Emissions Data (M&RG section 11.3)
Section B1.1
Please report the activity data, emission factors, oxidation factors and emissions for each type of fuel combusted within the installation. Data may be reported in an aggregate manner where a fuel is used in a number of sources, providing the oxidation and emission factors are identical.
Type of Schedule 1 activity
This should be as provided in Table A2.1. If more than one Schedule 1 combustion activity is carried out at the installation, click onto the tab at the bottom of the page and using your right hand mouse button select ‘copy’ to create an additional Form B for each activity. (This will not be relevant until Flaring is included).
Click onto the tab labeled ‘Part B Combustion’ at the bottom of the page then click using the right hand mouse button to select the edit menu then select ‘Move or copy’.
Then select ‘create a copy’ and click ‘okay’.
Description of activity
Please provide a succinct description of the activity For example, various types of combustion plant, including turbines, engines and heaters, to support the offshore production of oil and gas.
Type of fuel
Wherever possible, fuel types should be as described in the Inter-Governmental Panel on Climate Change
(IPCC) standard fuel categories. Fuel descriptions that conform to IPCC requirements are detailed in
Defra’s published national emission factors for use in EU ETS Reporting.
If wa stes are used as fuels then the waste types must be reported using the classification of the ‘European
List of Wastes’ (Commission Decision 2000/532/EC). The list of classifications can be found at www://europa.eu.int/eur-lex/en/consleg/pdf/2000/en_2000D0532_do_001.pdf

You must complete one box and one table for each type of fuel used.
Sources included
Please identify the source(s) that use the fuel that you have identified above. You should use the same descriptors given within your emissions permit e.g. S1, S2 etc. More than one source may be associated with a single fuel and these sources may be aggregated into a single box and table provided that the emission factor and oxidation factors are identical for each of the aggregated sources.
Activity data (mass/volume)
Please select the appropriate units for your activity data, by clicking on “select” and choosing either tonnes or m 3 , and then insert the amount of fuel used in the adjacent box.
Insert actual numerical activity data here e.g. 140567
NCV
Please select the appropriate units for the net calorific value of your fuel, by clicking on “select” and choosing either tera Joules per tonne or tera Joules per m 3 , and insert the appropriate NCV value in the adjacent box. (1 Tera joule (1TJ) equals 1000 or 10 3 giga joules (10 3 GJ), or 1,000,000 or 10 6 mega joules (10 6 MJ), or 10,000,000 or 10 9 kilo joules (10 9 kJ)). This information must be provided for all fuels regardless of whether the data is used in your subsequent calculation of emissions.
Emission factor
Please select the appropriate units for your emission factor, by clicking on “select” and choosing from tCO
2
/TJ, tCO
2
/t (fuel) or tCO
2
/m 3 (fuel), and then insert the numerical value of the emission factor in the adjacent box. Please note that, if an emission factor of tCO
2
/TJ, is used then it should be in terms of net energy content.
Oxidation factor
Please insert the numerical value of the oxidation factor to be applied (a factor of 0.995 has been agreed for emissions calculated using the UKOOA EEMS methodology). The oxidation factor will be determined in accordance with your permitted monitoring tier methodology i.e. based on a given factor or derived by
ISO 17025 accredited analyses. Please note that if a national emission factor (from the latest UK inventory as submitted to the UNFCCC) is used, the oxidation factor should be entered as “1” as this factor is already accounted for in the national emission factor.
Emissions
Please insert your calculated emissions. This should be the product of the relevant activity data, emission factor and oxidation factors listed above, calculated as follows:
CO
2
emissions = activity data x emission factor x oxidation factor
Section B1.2
Operators need only complete this section if biomass or fuels containing biomass are combusted in a
Schedule 1 process within their installation. (As biomass is not used offshore, guidance is not provided in relation to the completion of Section B1.2, but additional information can be found on the Environment
Agency and Scottish Environment Protection Agency websites).

Section B1.3
In this section you are required to report the total carbon dioxide emissions from each activity. Please insert the total tonnes of carbon dioxide emitted from the use of all fossil fuels combusted and associated with the activity being reported upon.
PART C
Part C is to be completed by operators reporting process CO
2
emissions from Schedule 1 activities within their installation. This form should also be used for reporting carbon dioxide emissions resulting from the use of carbonate to scrub sulphur dioxide from combustion gas.
As process emissions are not relevant for offshore, guidance is not provided in relation to the completion of Part C, but additional information can be found on the Environment Agency and Scottish Environment
Protection Agency websites).
PART D
Part D is to be completed by operators that have applied a mass balance approach to the calculation of their installation’s emissions, e.g. for diesel fuels use, and should be completed in addition to Parts A and B of the form.
D1 Supplementary data for mass balance approaches (M&RG Section 5)
Fuel/material
Please list the fuels and materials to which a mass balance approach has been applied for determining carbon dioxide emissions. Each fuel and material must be listed on a separate line and described as detailed in Part B.
Mass Flow
Please specify the amount of fuel/material stocks at the beginning and end of the reporting period together with the amounts of fuel/material brought into the installation and transferred out of the installation during the reporting period. All the figures given must be in consistent units, for example, in tonnes.
Stock (Beginning of reporting period)
Please enter the amount of fuel/material held in stock at the beginning of the reporting period.
Stock (End of reporting period)
Please enter the amount of fuel/material held in stock at the end of the reporting period.
Fuel/material movement - Purchased during reporting period
Please enter the amount of fuel or material purchased during the reporting period.
Fuel/material movement - Sold or transported off site during reporting period
Please enter the amount of fuel or material transported off the site during the reporting period, or the amount of fuel used for activities other than combustion (e.g. down-hole use of diesel).
Net Fuel/material used
This is automatically calculated from the data entered in the preceding columns. The calculation is given by:
Fuel/material used during reporting period = Fuel/material purchased during reporting period + (Stock at beginning – stock at end) – fuel transported off site/sold/used for other purposes.
Units
Please enter the appropriate units for the data presented in the preceding columns e.g. tonnes.
Carbon content
Please report the carbon content of each fuel or material as a percentage of the mass or volume reported in the preceding column. Please note that where laboratories have been used to determine the carbon content of specific fuels or materials, the laboratories must be accredited to ISO 17025.

Annex I - Extract from the common reporting format (CRF)
1. Sectoral report for energy
A. Fuel combustion activities (Sectoral approach)
1. Energy industries
a. Public electricity and heat production
b. Petroleum refining
c. Manufacture of solid fuels and other energy industries
2. Manufacturing industries and construction
a. Iron and steel
b. Non-ferrous metals
c. Chemicals
d. Pulp, paper and print
e. Food processing, beverages and tobacco
f. Other (please specify)
4. Other sectors
a. Commercial/institutional
b. Residential
c. Agriculture/forestry/fisheries
5. Other (please specify)
a. Stationary
b. Mobile
B. Fugitive emissions from fuels
1. Solid fuels
a. Coal mining
b. Solid fuel transformation
c. Other (please specify)
2. Oil and natural gas
a. Oil
b. Natural gas
c. Venting and flaring
Venting
Flaring
d. Other (please specify)
2. Sectoral report for industrial processes
A. Mineral products
1. Cement production
2. Lime production
3. Limestone and dolomite use
4. Soda ash production and use
5. Asphalt roofing
6. Road paving with asphalt
7. Other (please specify)
B. Chemical industry
1. Ammonia production
2. Nitric acid production
3. Adipic acid production
4. Carbide production
5. Other (please specify)
C. Metal production
1. Iron and steel production
2. Ferroalloys production
3. Aluminium production
4. SF6 used in aluminium and magnesium foundries
5. Other (please specify)

Annex II Source category code of EPER Decision
IPPC Code Source categories
6
6.1
6.2
6.3
6.4
6.5
6.6
6.7
6.8
1
1.1.
1.2
1.3
1.4
Energy industries
Combustion installations > 50 MW
Mineral oil and gas refineries
Coke ovens
Coal gasification and liquefaction plants
2
3
3.1./3.3./3.4./3.5
Production and processing of metals
2.1/2.2/2.3/2.4/2.5/2.6 Metal industry and metal ore roasting or sintering installations: installations for the production of ferrous and non-ferrous metals
Mineral industry
3.2
4
4.1
Installations for the production of cement clinker (> 500 t/day), lime (> 50 t/day), glass (> 20 t/day), mineral substances (> 20 t/day) of ceramic products (> 75 t/day)
Installations for the production of asbestos or products
Chemical industry and chemical installations for the production of:
Basic organic chemicals
4.2/4.3
4.4/4.4
4.5
5
5.1/5.2
5.3/5.4
Basic inorganic chemicals or fertilisers
Biocides and explosives
Pharmaceutical products
Waste management
Installations for the disposal or recovery of hazardous waste (> 10 t/day) or municipal waste (> 3 t/hour)
Installations for the disposal of non-hazardous waste (> 50 t/day) and landfills (> 10 t/day)
Other activities
Industrial plants for pulp from timber or other fibrous materials and paper or board production (> 20 t/day)
Plants for the pretreatment of fibres or textiles (>10 t/day)
Plants for tanning of hides and skins (> 12 t/day)
Slaughterhouses (> 50 t/day), plants for the production of milk (> 200 t/day), other animal raw materials (> 75 t/day) or vegetable raw materials (> 300 t/day)
Installations for the disposal or recycling of animal carcasses and animal waste (> 10 t/day)
Installations for poultry (> 40 000), pigs (> 2 000) or sows (> 750)
Installations for surface treatment or products using organic solvents (> 200 t/year)
Installations for the production of carbon or graphite