Commentary on Sections Part 3 - Reports and Statements Against Targets and Budgets Etc Section 41: Statements on compliance with emissions targets
This section places a duty on the Department to prepare a statement for each of the target years in sections 1, 3 and 4 and lay this statement in the Assembly before the end of the second year after the year to which it relates. The requirements are largely similar to those set out in respect of carbon budgets under section 39.
Subsections (2) to (5) require the statement to provide detail on the amount of emissions, removals and net emissions as well as the total amount of carbon units credited to, or debited from, the Northern Ireland emissions account for the year (and, in the case of the statement for 2050, to the Northern Ireland emissions account for carbon dioxide) to which the statement relates.
Subsection (6) provides that the question of whether the 2050, 2040 or 2030 target has been met is to be determined by referring to the information provided in the statement for the target year to which it relates.
Subsection (7) requires that the statement explains why the target has or has not been met.