The Carbon Border Adjustment Mechanism (Calculation of CBAM Rate and Determination of Carbon Price Relief) Regulations 2026
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11 Relevant elements of a qualifying carbon pricing scheme
The elements of a qualifying carbon pricing scheme that must be taken into account in calculating the effective carbon price for a CBAM good in accordance with regulation 12 (“the relevant elements of a qualifying carbon pricing scheme”) are— (a) the elements identified at regulation 7(2)(a) (i) to (iv); (b) monetary support in the form of rebates or refunds that an installation has received or is due under a support scheme where— (i) such support is connected to the emissions produced by the installation, (ii) details of the support available are set out in publicly available documentation that is linked to the emissions of the installation that is subject to the qualifying carbon pricing scheme, and (iii) the documentation linked to the scheme has been published by or on behalf of the jurisdiction in which the scheme operates; (c) the payment of a monetary amount to reflect the removal of a quantity of greenhouse gases from the atmosphere, where— (i) such payment is recognised by a qualifying carbon pricing scheme, (ii) the rules of the qualifying carbon pricing scheme permit participants to make such a payment to meet their obligations, and (iii) the price charged for the removal of greenhouse gases from the atmosphere is publicly available.
11 Relevant elements of a qualifying carbon pricing scheme
The elements of a qualifying carbon pricing scheme that must be taken into account in calculating the effective carbon price for a CBAM good in accordance with regulation 12 (“the relevant elements of a qualifying carbon pricing scheme”) are— (a) the elements identified at regulation 7(2)(a) (i) to (iv); (b) monetary support in the form of rebates or refunds that an installation has received or is due under a support scheme where— (i) such support is connected to the emissions produced by the installation, (ii) details of the support available are set out in publicly available documentation that is linked to the emissions of the installation that is subject to the qualifying carbon pricing scheme, and (iii) the documentation linked to the scheme has been published by or on behalf of the jurisdiction in which the scheme operates; (c) the payment of a monetary amount to reflect the removal of a quantity of greenhouse gases from the atmosphere, where— (i) such payment is recognised by a qualifying carbon pricing scheme, (ii) the rules of the qualifying carbon pricing scheme permit participants to make such a payment to meet their obligations, and (iii) the price charged for the removal of greenhouse gases from the atmosphere is publicly available.
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