The Public Spending Code: E. Technical References. Shadow Price of Carbon E-05. Summary:

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1 The Public Spending Cde: E. Technical References Shadw Price f Carbn E-05 Summary: This dcument sets ut the current parameter values fr the shadw price f public carbn. This is based n wrk carried ut by an Interdepartmental Wrking Grup chaired by the Department f Public Expenditure and Refrm and reprting t the relevant Senir Officials Grup. The Grup recmmended that CBAs shuld mnetise the value f emissins frm the basked f seven Green Huse Gases which can be cnverted int carbn emissins. Market pricing shuld be used t mnetise carbn emissins. In certain circumstances, CBAs shuld als mnetise the value f emissins f ther specified nn- Green Huse Gas emissins. Overview In late 2012, the Senir Official s Grup n Climate Change and the Green Ecnmy apprved the Terms f Reference fr the establishment f a new Interdepartmental Wrking Grup chaired by the Department f Public Expenditure and Refrm and reprting t the Grup. This wrking grup was tasked with updating the existing Guidance nte n the inclusin f the Cst f Carbn emissins in capital appraisals, published by the Department f Finance in The wrk f this inter-departmental grup was cmpleted in early 2014 and infrms the recmmendatins abut reflecting the cst f carbn emissins in CBAs and ecnmic appraisals. It is imprtant t nte that the values f the cst f the carbn parameters are significantly affected by plicy develpments at EU level. Analysts and practitiners shuld cnsult this sectin f the website n a regular basis as this parameter will be updated in line with new EU plicy directin. Descriptin The main recmmendatins in relatin t appraising carbn emissins in ecnmic appraisals are highlighted in the table verleaf. In additin, the Grup recmmended that CBAs incrprating carbn emissins shuld be cnsistent with the ther parameters fr ecnmic appraisal set ut in the Public Spending Cde. Further queries abut the wrk f the Grup and/r the detailed calculatins regarding emissins mnetisatin shuld be directed t the CEEU and the Climate Change Expenditure Evaluatin Unit in the Department f Public Expenditure and Refrm. 1

2 Table 1 Recmmendatins f Wrking Grup regarding Carbn Emissins 1 CBAs shuld mnetise the value f emissins frm the basket f seven Green Huse Gases which can be cnverted int CO2e (carbn dixide equivalent) using GWP (Glbal Warming Ptential) cnversin rates Carbn Dixide (CO2), Methane (CH4), Nitrus Oxide (N2O), Sulphur Hexafluride (SF6), Hydrflurcarbns (HFCs), Perflurcarbns (PFCs), and the new additin t the basket - Nitrgen Trifluride (NF3) - where emissins are cnsidered relevant, significant and practicable fr inclusin. 2 CBAs shuld als mnetise the value f emissins f ther specified nn-ghg emissins (NOX, SO2, PM and nise) where such emissins are cnsidered relevant, significant and practicable fr inclusin. 3 Emissins shuld be cnverted int CO2e using the latest available and Intergvernmental Panel n Climate Change adpted cnversin factrs fr the GWP 1. 4 Market pricing shuld be used t mnetise CO2e emissins 5 Fr mnetising the ther specified nn-ghg emissins (NOX, SO2, PM and nise) recmmended fr inclusin in CBAs where such emissins are cnsidered relevant, significant and practicable fr inclusins and pending the develpment f relevant values in an Irish cntext, the Grup recmmends that Departments/Agencies refer t the values utlined fr NOX, SO2, PM and nise in the Department f Transprt s Guidelines n a Cmmn Appraisal Framewrk fr Transprt Prjects and Prgrammes 2. 6 The intrductin f a carbn tax impacts n the apprpriate price f CO2e fr inclusin in CBA. The shadw price is used t accunt fr the external csts assciated with CO2e emissins. If this is partially r fully internalised in the prduct r input purchase price thrugh the carbn tax then the price needs t be adjusted t reflect this and avid duble cunting. This readjustment shuld nly take place dwnwards t take accunt f the fact that the actual price f the input wuld include a CO2e cst element. 7 A sensitivity analysis shuld be undertaken t highlight the sensitivity f the analysis t changes in assumptins abut the value f CO2e emissins; Ntes: CO2e emissins frm inputs/materials purchased frm rganisatins/facilities/installatins with the EU ETS sectr shuld nt be included in the quantificatin f emissins fr a prject scenari as this wuld be duble cunting. Direct CO2e emissins frm surces within the State s jurisdictin, including thse frm direct cnstructin and peratin shuld be included in CBAs bearing in mind nt t duble cunt. In certain instances cnsideratin may need t be given by prject managers t indirect emissins. 1 The Grup recmmends the 100-year Direct Glbal Warming Ptential (GWP) values frm IPCC AR4 as the best measure currently available t cnvert ther gases int CO2e. See Annex 1 f reprt fr the latest Direct Glbal Warming Ptentials frm IPCC 4th Review (AR4). The latest available and IPCC-adpted cnversin factrs fr the GWP shuld always be used. These were revised as part f the IPCC s 5 th Review (AR5). 2 Department f Transprt s Guidelines n a Cmmn Appraisal Framewrk fr Transprt Prjects and Prgrammes is currently being updated and will be published when cmplete. 2

3 Fr reasns f clarity tw definitins fr defining direct CO2e emissins were agreed. One fr prject/prgrammes in the transprt sectr and ne fr ther prjects/prgrammes such as thse with fixed type structures. Definitin f direct CO2e emissins fr transprt: Direct emissins frm a transprt prject/prgramme include the marginal increase/decrease in emissins in the jurisdictin frm fuel and ther energy assciated with the increased/decreased usage f vehicles and any increase/decrease caused by the prvisin f the new/imprved transprt infrastructure. It includes emissins frm bth statinary and mbile surces. It will als include CO2e emissins generated frm the materials used in the cnstructin prcess bearing in mind nt t duble cunt emissins. In rder t avid duble cunting f emissins, CO2 emissins frm inputs/materials purchased frm rganisatins/installatins/facilities in the EU ETS shuld nt be included in the quantificatin f emissins fr a prject scenari. Definitin f direct CO2e emissins fr ther prjects such as thse with fixed type structures: Direct CO2e emissins frm a prject/prgramme encmpass thse generated n site via the generatin f pwer and thse prduced frm the wrk prcess. CO2e emissins generated in the jurisdictin in the cnstructin prcess shuld als be included where relevant and bearing in mind nt t duble cunt emissins. In additin, where relevant, the analysis shuld als include significant CO2e emissins frm the transprt assciated with the facility, including that f fuels, chemicals, waste and materials. Where apprpriate, estimates fr the CO2e emissins frm air cnditining/cling lsses shuld als be incrprated. In rder t avid duble cunting f emissins, CO2 emissins frm inputs/materials purchased frm rganisatins/installatins/facilities in the EU ETS shuld nt be included in the quantificatin f emissins fr a prject scenari. 3

4 Market Prices fr CO2e emissins Fcusing n the prices t be applied fr CO2e 3 emissins, the Grup has made the fllwing findings and recmmendatins fr the perid 2014 t 2020: The price f CO2e n the EU ETS system n the Eurpean Climate Exchange shuld be used as the cst f CO2e, where pssible. The Eurpean Climate Exchange 4 ffers futures pricing n the EU ETS until December Table 2 belw demnstrates the average f the futures prices in the perid 22 nd January 2014 t 25 th March 2014, alng with the mst recent auctin clearing price available at the time f writing. The Grup recmmends the cntinued use f the December 2017 futures price as a shadw price fr the perid i.e. 7.29/tCO2 Table 2 summarises the Grup s recmmendatins n CO2e prices. Table 2 Recmmendatins f Wrking Grup regarding Carbn Emissins Price ( /tco 2) Market Spt Price - 25 th March Average Futures Price December Average Futures Price December Average Futures Price December Average Futures Price December Shadw price 2018/ Carbn Dixide (CO2), Methane (CH4), Nitrus Oxide (N2O), Sulphur Hexafluride (SF6), Perflurcarbns (PFCs), Hydrflurcarbns (HFCs) and Nitrgen trifluride (NF3) [See Table 4.1 in Chapter 4 fr list] 4 as f March

5 Fr the perid pst , the Grup has made the fllwing findings and recmmendatins: Future market prices fr the pst-2020 perid are nt available. The Impact Assessment which accmpanied the recently prpsed 6 EU 2030 Framewrk fr Climate and Energy Plicy prvides a price prjectin fr the ETS in the event f n further plicy develpments, the s-called Reference Scenari. Bearing in mind the existence f a significant degree f uncertainty ver what might be agreed in subsequent negtiatins n the 2030 Framewrk and based n the best available infrmatin befre the Grup as f April 2014, the Grup recmmends that fr the pst-2020 perid the EU 2030 Climate and Energy Reference Scenari values be used t represent the value f CO2 in CBA. The price prjectin is reprted in 5 year intervals until 2050 and is detailed belw in table 3. All prices are denminated in Table 3 Recmmended tco 2e values fr applicatin in CBAs fr perid pst-2020 EU Reference Scenari Prjected price 7 Price ( /tco 2) EU Reference Scenari (Prjected price) EU Reference Scenari (Prjected price) EU Reference Scenari (Prjected price) EU Reference Scenari (Prjected price) EU Reference Scenari (Prjected price) EU Reference Scenari (Prjected price) EU Reference Scenari (Prjected price) Fr sensitivity purpses, Departments/Agencies culd use (i) the values fr carbn that are put frward in the Impact assessment (2014) f the EU Framewrk fr Climate and Energy Plicies, and (ii) the prjected values fr carbn that emerge frm the dmestic lw-carbn rad-mapping and mdelling prcess that is nging. 6 January All prices are denminated in

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