Tool to support the calculation of GHG emission avoidance from CCS projects under the Innovation Fund (v3.

1 - 07

Introduction to the calculation tool

This tool aims at supporting the calculation of GHG emission avoidance from Carbon capture and storage (CCS) projects, w
of exhaust gases in large industrial processes or power generation, followed by a separation and compression of the CO2,
tankers, ships, rail and/or pipelines to a suitable storage site where it will be injected and permanently stored in a storage si
2009/31/EC, such as depleted oil and gas reservoirs, un-mineable coal beds, saline aquifers, or basalts.

Building on the reporting requirements for EU ETS, the GHG emission avoidance for CCS projects will be calculated by ded
that are only occurring due to the project activity) from the reference emissions that would occur in the absence of the proje
of CO2 transferred to the capture installation.

Project emissions from the CO2 capture activity using pre-, post-, oxyfuel or chemical looping combustion techniques, the in
and the transport network of CO2 by pipelines shall be quantified according to Article 21, 22 and 23 of Annex IV of Commis
2018/2066 of 19 December 2018.

Project emissions due to transportation by road and maritime modals shall be quantified based on distance travelled data, t
methodology assumes the transportation of the CO2 will be done through heavy goods vehicle (HGV) when via road, and b

Applications for such projects can be submitted by any players in the CCS supply chain, i.e. by the legal entity hosting the c
providing transport services or injection infrastructure. If the full CCS supply chain is not part of the application, the applican
the remaining services in the CCS supply chain by third parties.

Successful projects will be required to maintain records of measurements, quality assurance and quality control procedures
development of data reported, along with copies of reported data and forms submitted.

A project that is eligible under the EII sectors and has a CCS element capturing and storing some or all of its own p
the CCS components into the EII calculation. The full amount of CO2 generated by the project should be included i
calculation as a positive emission term and the credit of the CO2 captured, calculated according to the methodolog
included in the “processes” box as a negative emission term.
A project focusing on transport and/or storage should apply under category “EII” and sector “other” but calculate
only to section 3 (CCS). Similarly, projects in which CO2 capture equipment is added to existing plants without cha
under the sector where they are capturing the CO2 from but calculate the emission avoidance according to only se

For further detailed information on how to do the calculation and on all conditions linked to the application and gra
and its annexes. This tool is provided only as support. In case of divergence of the information or formulas be
annexes, the call text and annexes takes precedence.

Using the spreadsheet

The cells are color-coded to guide the user. Captions are on the sheets where data entry is required.

Colour code
Enter data
Calculated data
Select an option
Please provide additional information

Structure

The spreadsheet is divided into tabs according to its contents and purposes

Overview

Summary
Reference emissions

Project emissions

Conversion factors

Assumptions

Checklist

Example GHG

Other GHG emission avoidance

Degree of Innovation

Scalability

Definitions

Refrelease

Projcapture

Projtransport pipeline

Projtransport rail

Projtransport road

Projtransport maritime

Projinjection
ulation of GHG emission avoidance from CCS projects under the Innovation Fund (v3.1 - 07.02.2022)

ng the calculation of GHG emission avoidance from Carbon capture and storage (CCS) projects, which are characterised by the capture
industrial processes or power generation, followed by a separation and compression of the CO2, which will then be transported by road
pipelines to a suitable storage site where it will be injected and permanently stored in a storage site permitted under Directive
eted oil and gas reservoirs, un-mineable coal beds, saline aquifers, or basalts.

equirements for EU ETS, the GHG emission avoidance for CCS projects will be calculated by deducting project emissions (i.e. emission
e to the project activity) from the reference emissions that would occur in the absence of the project, which is represented by the amoun
capture installation.

e CO2 capture activity using pre-, post-, oxyfuel or chemical looping combustion techniques, the injection in the geological storage site
of CO2 by pipelines shall be quantified according to Article 21, 22 and 23 of Annex IV of Commission Implementing Regulation (EU)
er 2018.

ransportation by road and maritime modals shall be quantified based on distance travelled data, type of modal and load. This
e transportation of the CO2 will be done through heavy goods vehicle (HGV) when via road, and by sea tankers in the maritime journeys

ects can be submitted by any players in the CCS supply chain, i.e. by the legal entity hosting the capture installation, or by legal entities
es or injection infrastructure. If the full CCS supply chain is not part of the application, the applicant should demonstrate the provision of
the CCS supply chain by third parties.

e required to maintain records of measurements, quality assurance and quality control procedures and calculations used in the
rted, along with copies of reported data and forms submitted.

under the EII sectors and has a CCS element capturing and storing some or all of its own process emissions should integrate
to the EII calculation. The full amount of CO2 generated by the project should be included in the “processes” box of the EII GH
emission term and the credit of the CO2 captured, calculated according to the methodology in section 3 (CCS), shall be
ses” box as a negative emission term.
ansport and/or storage should apply under category “EII” and sector “other” but calculate the emission avoidance according
Similarly, projects in which CO2 capture equipment is added to existing plants without changing their products should apply
they are capturing the CO2 from but calculate the emission avoidance according to only section 3 (CCS).

rmation on how to do the calculation and on all conditions linked to the application and grant award, please refer to the call te
ool is provided only as support. In case of divergence of the information or formulas between here and the call text and
d annexes takes precedence.

to guide the user. Captions are on the sheets where data entry is required.

d into tabs according to its contents and purposes

Provides an overview of the spreadsheet for monitoring and reporting GHG avoided during the project's operation
Presents a compilation of the absolute and relative greenhouse gas emissions avoidance, as well as general project
information
Contains data and calculation of greenhouse gas emissions related to the reference scenario, and data traceability
information.
Contains data and calculation of greenhouse gas emissions related to the project activity, and data traceability information.
Provides all the conversion and emission factors used in the calculations performed in this tool. Applicants may adopt
different values to those proposed, as long as supported with the adequate evidence and monitoring plan.
Contains all the qualitative and quantitative assumptions adopted by the applicant in support of their submission.
Provides a list of questions to support applicants to perform a self-assessment of the quality of their application, based on
how many of the best practices for GHG accounting have they followed.
Illustrates the application of the methodology for a hypothetical example.
Substantial GHG emissions savings from emission sources that are excluded from the project boundaries can be claimed b
the applicants here.
Provides an structure for calculating and/or consolidating information to inform the Degree of Innovation criterion.

Provides an structure for calculating and/or consolidating information to inform the Scalability criterion.

CO2 releases from power plants or industries that would be to atmosphere in the absence of the project activity

CO2 capture activities. Includes emissions from fuel and input material use for compression and liquefaction of the CO 2, as
well as fugitive and venting pre-injection.

Transport of CO2 by pipeline. Includes emissions from combustion and other processes at installations functionally connect
to the transport network such as booster stations; fugitive emissions from the transport network; vented emissions from the
transport network; and emissions from leakage incidents in the transport network.

Transport of CO2 by rail modal. Includes emissions from combustion at trains.

Transport of CO2 by road modal. Includes emissions from combustion at tank trucks, and other vehicles.

Transport of CO2 by maritime modal. Includes emissions from combustion at sea tanker and other maritime vehicles.

Injection at the geological storage site. Include emissions from fuel use by associated booster stations and other combustio
activities including on-site power plants; venting from injection or enhanced hydrocarbon recovery operations; fugitive
emissions from injection; breakthrough CO2 from enhanced hydrocarbon recovery operations; and leakages.
General plant information

General information Comment

Start of operations
Type and location of plant of origin
Type of transport
Type and location of storage site
Technology used

Absolute GHG Emissions Avoidance

Net absolute GHG emissions avoided due to operation of the project during the first 10 years of operation, in tCO2e.

Accumulated GHG emission avoidance = Reference emissions

∆GHGabs = Refrelease

0 = 0

Relative GHG Emissions Avoidance

Relative GHG emissions avoided due to operation of the project during the first 10 years of operation, in percent.

Accumulated GHG
Accumulated GHG emission avoidance =
emission avoidance
∆GHGrel = ∆GHGabs
#DIV/0! = 0

Summary of GHG indicators related to the project

Key indicators Description Value

Absolute GHG emission avoidance Net absolute GHG
(∆GHGabs) emissions avoided
thanks to operation of
the project during the 0
first 10 years of
operation
Relative GHG emission avoidance Relative GHG emissions
(∆GHGrel) avoided due to operation
of the project during the #DIV/0!
first 10 years of
operation
GHG emissions in reference scenario (Ref) GHG emissions that
would occur in the
absence of the project 0
during the first 10 years
of operation
GHG emissions in project scenario (Proj) GHG emissions
associated with the
project activity and site 0
during the first 10 years
of operation
Average GHG emissions intensity of the Principal product 1
installations to produce a unit quantity of
principal product in the reference scenario,
or EU ETS benchmarks, where applicable
Principal product 2

Principal product 3

Average GHG emissions intensity of the Principal product 1

installations to produce a unit quantity of the
principal product in the project scenario

Principal product 2

Principal product 3
10 years of operation, in tCO2e.

- Project emissions

(Projcapture + Projtransport pipeline +

- Projtransport road + Projtransport rail +
Projtransport maritime + Projinjection)

- 0

ars of operation, in percent.

÷ Reference emissions

÷ Refrelease
÷ 0

Data unit Comment

tCO2e [Application Form B]

tCO2e [Application Form B]

tCO2e [Application Form C]

tCO2e [Application Form C]

tCO2e / unit quantity of [Optional Reporting]. Please
principal product 1 add or exclude rows, as
[Please replace with needed.
adequate unit]
tCO2e / unit quantity of [Optional Reporting]. Please
principal product 2 add or exclude rows, as
[Please replace with needed.
adequate unit]
tCO2e / unit quantity of [Optional Reporting]. Please
principal product 3 add or exclude rows, as
[Please replace with needed.
adequate unit]
tCO2e / unit quantity of [Optional Reporting]. Please
principal product 1 add or exclude rows, as
[Please replace with needed.
adequate unit]
tCO2e / unit quantity of [Optional Reporting]. Please
principal product 2 add or exclude rows, as
[Please replace with needed.
adequate unit]
tCO2e / unit quantity of [Optional Reporting]. Please
principal product 3 add or exclude rows, as
[Please replace with needed.
adequate unit]
Summary
This is a Pivot Table. As such, changes you make to the data set are not automatically picked up by it.
To update the pivot table with the applied changes to the text or numbers in your data set, you need to refresh it: (1) Click any c

Source Sum of t CO2e

Refrelease 0
Total Result 0

Reference emissions calculation

Projected operational d

Parameter
Source Description Unit Year 1 Year 2
monitored

Amount of CO2
CO2 transferred to the
Refrelease transferred to the t CO2
capture installation
capture installation
ked up by it.
you need to refresh it: (1) Click any cell inside the pivot table. (2) Right click and click on Refresh.

Projected operational data

Year 3 Year 4 Year 5 Year 6 Year 7 Year 8 Year 9 Year 10

Determined in accordance
with Commission
Implementing Regulation Data traceability
(EU) 2018/2066 on the GHG Emissions Provide a brief description of your monitoring plan. It may include procedures for data colle
monitoring and reporting of measured/calculated, aggregated, recorded, calculated, checked/reviewed and reported
greenhouse gas emissions If applicable,
diagrams showing all relevant monitoring
pursuant to Directive equipment
Area /
2003/87/EC of the used for
Department
European Parliament and t CO2e / monitoring,
Comments t CO2e responsible for Data source
of the Council and [unit] including
collection and
amending Commission details on
archiving
Regulation (EU) No accuracy and
601/2012, especially calibration
Articles 40 to 46 and
0
Article 49 and Annex IV,
Section 21,
DETERMINATION OF
GREENHOUSE GAS
EMISSIONS FROM CO2
CAPTURE ACTIVITIES
FOR THE PURPOSES OF
TRANSPORT AND
GEOLOGICAL STORAGE
IN A STORAGE SITE
PERMITTED UNDER
DIRECTIVE 2009/31/EC.
B.2. Determination of
transferred CO2
 Data traceability
n. It may include procedures for data collection procedures (information on how the parameters are
alculated, checked/reviewed and reported), as well as roles and responsibilities. You may include
diagrams showing all relevant monitoring points.

Additional
Monitoring QA/QC description of
Reliability
frequency Procedures the monitoring
system

Primary Data
Summary
This is a Pivot Table. As such, changes you make to the data set are not automatically picked up by it.
To update the pivot table with the applied changes to the text or numbers in your data set, you need to refresh it: (1) Click any c

Source Sum of t CO2e

Projcapture 0
Projtransport pipeline 0
Projinjection 0
Projtransport road 0
Projtransport maritime 0
Projtransport rail 0
Total Result 0

Project emissions calculation

Projected operationa

Source Parameter Description Unit Year 1

monitored
See Regulation (EU) 2018/2066, Annex
Projcapture Various t CO2
IV, Section 21.
See Regulation (EU) 2018/2066, Annex
Projtransport pipeline Various t CO2
IV, Section 22.
See Regulation (EU) 2018/2066, Annex
Projinjection Various t CO2
IV, Section 23.

Projtransport road Kroad Total distance travelled by road vehicles km

Total distance travelled by maritime

Projtransport maritime Kmaritime km
transportation

Projtransport rail Krail Total distance travelled by rail km

Amount of CO2 transported by road

Projtransport road CO2transported_road t CO2
vehicles
CO2transported_maritim Amount of CO2 transported by maritime
Projtransport maritime t CO2
e transportation

Projtransport rail CO2transported_rail Amount of CO2 transported by rail t CO2

0
Projtransport road K * CO2 [See above] t CO2 * km

0
Projtransport maritime K * CO2 [See above] t CO2 * km

0
Projtransport rail K * CO2 [See above] t CO2 * km
refresh it: (1) Click any cell inside the pivot table. (2) Right click and click on Refresh.

Projected operational data

Year 2 Year 3 Year 4 Year 5 Year 6 Year 7 Year 8 Year 9 Year 10

0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0
 GHG Emissions
Data traceability

Provide a brief description of your monitoring plan. It may include procedures for data collection
parameters are measured/calculated, aggregated, recorded, calculated, checked/reviewed a
responsibilities. You may include diagrams showing all relevant monito
Comments t CO2e / t CO2e Area / Data source If applicable, Monitoring
[unit] Department equipment frequency
0 responsible used for
for collection monitoring,
and archiving including
0 details on
accuracy and
calibration
0

Equals to distance of one-

way trip * number of trips

Equals to distance of one-

way trip * number of trips

Equals to distance of one-

way trip * number of trips

0.108 0

0.03 0

0.065 0
traceability

ude procedures for data collection procedures (information on how the

d, calculated, checked/reviewed and reported), as well as roles and
grams showing all relevant monitoring points.
QA/QC Additional Reliability
Procedures description of
the Primary Data
monitoring
system
Data / Parameter Proposed value Data unit Description

Default factors
Emission factor for
EFroad 0.108 kg CO2e / tonne.km liquid CO2 transport by
heavy truck.

Emission factors for

EFrail 0.065 kg CO2e / tonne.km freight by maritime
modals

Emission factors for

EFmaritime 0.03 kg CO2e / tonne.km freight by maritime
modals
Alternative factors
 Data traceability, fo

Area /
Source of data Assumption / Comment Department
responsible

JRC own calculation agreeing with that

of M.L. Perez et al. Low Carbon 40 tonne articulated truck carrying 20m3
Economy, 2012, 3, 21-33. pressurized cryotank. Includes return trip.
http://dx.doi.org/10.4236/lce.2012.31004
M.L. Perez et al. Low Carbon Economy,
Transport in liquid form. Includes
2012, 3, 21-33.
necessary boil-off
http://dx.doi.org/10.4236/lce.2012.31004
IPCC special report on Carbon Capture
and Storage, chapter 4. Lower end of IPCC range, Includes fuel
https://www.ipcc.ch/site/assets/uploads/2 combustion and boil-off of CO2.
018/03/srccs_chapter4-1.pdf
Data traceability, for alternative or supplementary data

Data source Brief description Reliability

Primary Data
Primary Data
Primary Data
Primary Data
Other GHG savings from emissions sources not comprised within the boundaries of the Innovation Fund methodo

The methodology for the GHG emission avoidance criterion was structured with the intention of capturing the most common
eligible sectors. Should applicants wish to claim for substantial GHG emissions savings from emission sources that are exc
a separate calculation of these potential emission savings, which will be considered under "Quality of the calculation, net ca
These shall not be added to the calculation of Absolute and Relative GHG Emissions Avoidance. Please list and est
following GHG emissions sources, if they are not already covered within the scope of the IF methodology (See section "1.1.
Annex C):

■ Emissions from capital goods (i.e. manufacture of machinery and equipment) and during construction.
■ Emissions from fossil fuels due to extraction, processing, refining, distribution and storage are excluded from the calculati
attributed to the supply of fuels and materials inputs to IF projects unless specified otherwise.
■ Fugitive CO2 and CH4 emissions due to well testing and well bleeding in geothermal power plants.
■ Biogenic CO2 emissions from:
-combustion of biomass (including solid biomass, biogas, biomethane, biofuels and bioliquids),
-decomposition or degradation at end of life from biomass, biogas, biomethane, biofuels and bioliquids,
-other chemical or biological processes (e.g. fermentation).
However, emissions of non-CO2 greenhouse gases (CH4 and N2O) associated with biomass combustion, decomposition o
chemical or biological processes must be included based on the relevant GWPs.
■ Indirect land use change emissions from supply of crops, and consideration of carbon debt in forestry.
■ Emissions related to decommissioning of the plants and machinery at the end of life.
■ Emissions related to employee commuting, business travels and waste generation at the administrative offices.
■ Emissions due to the manufacturing process in the case of manufacturing plants for components for renewable energy an
sector “Manufacturing of components for production of renewable energy or energy Storage”.
■ Emissions associated with transport in energy intensive industries projects: it is in general not necessary to account in eith
associated with: transport of raw materials (except for biomass and waste feedstock whose emissions must be taken into a
within the system boundary (i.e., applies to both the project and reference scenarios) and distribution of final products. See
■ Other, please specify.

Other GHG Savings Sum of t

Grand Total

Projected operational data

Paramete Descripti
r on of
GHG Emission Plant / monitore paramete
Source Unit Process Input Output d r Data unit Year 1
[add or exclude rows an
Please complete Please comPlease comPlease comPlease comPlease comPlease com
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ovation Fund methodology

turing the most common and/or representative emission sources in the

on sources that are excluded from the project boundaries, they may provide
of the calculation, net carbon removals, other GHG savings" sub-criterion.
nce. Please list and estimate below avoided emissions from any of the
dology (See section "1.1.4 GHG emissions that are generally excluded" in

ction.
cluded from the calculation inasmuch as they contribute to the emissions

s.

oliquids,

bustion, decomposition or degradation of biogenic materials and other

estry.

trative offices.
for renewable energy and energy storage when they are classified in the

cessary to account in either the project or reference scenario for emissions

ns must be taken into account), inputs, intermediate products between sites
n of final products. See further information given in section 1.1.5.

Comment
s about
Year 2 Year 3 Year 4 Year 5 Year 6 Year 7 Year 8 Year 9 Year 10 data
Estimated GHG emissions in the reference scenario Estimated GHG emissions in the project sce

Comment
s about
Type of Unit / t t CO2e / Ref Type of Unit / t
data Value product [unit] t CO2e scenario data Value product
 If
applicable
,
equipme
nt used
for
monitorin
g,
GHG including
issions in the project scenario Savings Data
Area traceability
/ details
Departm on
Comment ent for accuracy Monitorin
s about collectio and g
t CO2e / Ref n and Data calibratio frequenc
[unit] t CO2e scenario t CO2e archiving source n y

0
0
0
0
0
0
0
0
0
0
0
0
0
 Additiona
l
descripti
QA/QC on of the
Procedur monitorin Reliabilit
es g system y
Net carbon removals

Projects with substantial potential for net carbon removals need to provide here detailed, credible and robust calculations. T

• In net carbon removal projects the total project emissions should be negative.
• Negative emissions can only be claimed excluding any credit for timed operation.
• Projects with non-principal products: it is allowed to count the credit in the non-principal products box to offset positive emis
removals it is mandatory to have other negative emission term as well).

Projects with permanent underground storage claiming carbon removals need to provide in this tab the following two calcula

-Total project emissions (which should be negative).

• In the case of direct air capture with carbon capture and storage projects (DACCS), these emissions are represented b
• In the case of bioenergy with carbon capture and storage projects (BECCS), they are the total project emissions with th

-Relative net carbon removals calculated as ∆GHGabs,CCS /∑Refrelease (note that this is NOT necessarily the same value as t
• For DACCS please notice that in the main GHG calculations, this value is set as 100% for direct air capture projects. H
• For BECCS, the numerator and the denominator are:
• ∆GHGabs,CCS is calculated based ONLY on the BIOGENIC fraction of the CO2 (i.e.: ∑Refrelease in equation 3.1 of A
the fossil fraction of the CO2 emitted (e.g.: bioenergy plant using waste from fossil and biogenic sources)).
• ∑Refrelease is calculated as the sum of the TOTAL CO2 emissions by the plant (i.e.: biomass and fossil, if app
• Projects without permanent underground storage claiming carbon removals (e.g.: CCU) on a long-term basis (see "2.2.9

Net carbon removals

Total project emissions (tCO2e):
Relative net carbon removals (%):
Relative GHG emission avoidance (only for projects
without permanent underground storage):

Please provide the detailed calculations below (Note: keep the traceability if values from other tabs are used and if new value
nd robust calculations. The following general rules should be followed:

box to offset positive emissions, but non-principal products are not allowed to be the only source of negative emissions in the proje

b the following two calculations:

missions are represented by "-∆GHG abs,CCS".

al project emissions with the CCS negative emissions term integrated.

arily the same value as the “relative GHG emission avoidance” explained in 1.1.2. of Annex C) where:
ect air capture projects. However, for the purpose of crediting carbon removals in this tab, the value should be calculated following the form

Refrelease in equation 3.1 of Annex C only considers the biogenic fraction of CO2) emitted by the plant and that will be captured by the CCS fa
ces)).
iomass and fossil, if applicable) and that will be captured by the CCS facility.
ong-term basis (see "2.2.9.1 Principal product contains carbon" in Annex C) need to provide in this tab the relative GHG emission avoidanc

are used and if new values are used provide an explanation).

emissions in the project (i.e. to count as net carbon

ulated following the formula.

captured by the CCS facility (credit cannot be claimed for

GHG emission avoidance.

Assumptions

Applicants are expected to provide detailed, complete and transparent documentation of the parameters us

This tab is reserved for the documentation of the methods, activity data, processes, systems, assumptions and crite
conversion factors and any other parameters used in the completion of this application. Bibliographical data shall als
credibility of the projected operation data. If information is not credible, or fails to be effectively communicated, it will
application.

Transparency relates to the degree to which information on the processes, procedures, assumptions, and limitations
documentation and archives (i.e., an audit trail). Information needs to be recorded, compiled, and analysed in a way
clearly identified and justified, assumptions disclosed, and appropriate references provided for the methodologies ap
provided with the same source data. (GHG Accounting Protocol)

Quantitative assumptions

Data / Assumption Proposed value Data unit

Example: Share of organic

waste in the MSW incinerated in 0.00% %
project

[add or exclude rows and columns, as needed]

Qualitative assumptions

Basis or source of the

Data / Assumption Description
assumption
No demand for offshore service
Example: No demand for Based on project planning, and
vessels as O&M will be
offshore service vessels best practices in year 2020.
performed using drones

[add or exclude rows and columns, as needed]

umentation of the parameters used in the calculations and data sources.

ses, systems, assumptions and criteria for definition of boundaries (if applicable), reference years (for estimates), quantification
cation. Bibliographical data shall also be properly referenced, if used. A transparent documentation of such assumptions is cruc
be effectively communicated, it will not have value. Therefore, it is the applicants' interest to ensure the quality of these compo

edures, assumptions, and limitations of the GHG quantification are disclosed in a clear, factual, neutral, and understandable ma
d, compiled, and analysed in a way that enables internal reviewers and external verifiers to attest to its credibility. Specific excl
s provided for the methodologies applied and the data sources used. The information should be sufficient to enable a third part

Basis or source of the Hyperlink to the original

Description
assumption source, if applicable
Conservative assumption by the
applicant to avoid possible
Solid waste composition
overestimation of GHG emission
avoidance claims

Hyperlink to the original Brief description of the Area / Department responsible

source, if applicable monitoring plan

Project Planning_O&M
 years (for estimates), quantification methods, emission factors,
entation of such assumptions is crucial to ensure the quality and
o ensure the quality of these components at every level of their

ual, neutral, and understandable manner based on clear

attest to its credibility. Specific exclusions or inclusions need to be
d be sufficient to enable a third party to derive the same results if

Brief description of the Area / Department responsible

monitoring plan
Checklist
The following checklist aims at helping the applicants for the submission of their projects to the Large Scale Call

The document has been built based on the experience gathered from previous calls, the common mistakes ident
suggested to use this checklist.

This tab is reserved for applicants to self-assess whether they are following the best practices in calculating and
mistakes.

Checklist for self-assessment of accordance with best practices

Alignment with the methodology

1

Alignment with the methodology

2
Alignment with the methodology

Alignment with the methodology

4

Alignment with the methodology

6
Alignment with the methodology
7

Alignment with the methodology

8

Transparency of the calculation

9
Robustness of data

10

Transparency of the calculation

11

12 Robustness of the calculation

Robustness of the calculation
13
Consistency of the application
14

Clarity of the presentation

15
 Robustness of the calculation
16

Sustainability requirements
17
ms at helping the applicants for the submission of their projects to the Large Scale Call of the Innovation Fund.

uilt based on the experience gathered from previous calls, the common mistakes identified as well as the best practices foll
cklist.

plicants to self-assess whether they are following the best practices in calculating and presenting GHG emission avoidance

ent of accordance with best practices

Have the GHG calculations been submitted in an excel sheet that mirrors the GHG methodology, using the same terminolo
sources and activities within the scope of the given sector? (Please note that an excel template now exists also for energy i
Any deviations are explained clearly and justified.
Have ONLY emissions inside the scope of the IF GHG avoidance criteria been considered for the final emissions calculatio
could be claimed under Net carbon removals and other GHG savings should be indicated separately, see next point.)
In case the project presents benefits which are out of the scope of the IF GHG emission avoidance criterion, has an excel-b
these additional benefits with respect to GHG emission avoidance been provided? Does the calculation of the additional GH
avoidance follow the logic of the IF GHG emission avoidance methodology? Have you presented the additional calculations
'Other GHG emission avoidance' and "net carbon removals"? Have you referred to the excel file/tabs, when presenting the
under "Net carbon removals, other GHG savings" in Application Form B?
Have sufficient data and explanations to fully explain the project, its boundaries and its interactions with other installations b
the data used and methods adopted to estimate the GHG emissions and emission factors been documented in a transpare
clear verification trail? Have you provided information sources and hyperlinks to the original reference in the application files
Have the principal product(s) and the reference products they substitute been identified? Do the principal product(s) represe
of the project? Are the principal product(s) all in the same sector?
For projects with multiple products, have ONLY the GHG emissions attributed to the chosen “principal products” been cons
reference emissions when calculating the RELATIVE GHG emission avoidance? (please note that whilst all emissions in the
shall be considered for the absolute avoidance calculation, ONLY emissions of PRINCIPAL PRODUCTS in the reference sc
considered for the relative avoidance calculation)
In case an EU ETS benchmark is used, are these values up to date? The EU ETS benchmarks have been updated in Imple
determining revised benchmark values for free allocation of emission allowances for the period from 2021 to 2025 pursuant
Directive 2003/87/EC of the European Parliament and of the Council.
Have each adopted assumption been disaggregated in the excel sheet (i.e. in easily verifiable units) and with their rationale
calculation) properly referenced and/or any data sources used?
Have projected operational data been backed by robust evidence or, if estimated/extrapolated, linked to the assumptions ta
conversions sufficiently visible so they can be easily reviewed and the robustness of the assumptions checked? Are the cha
proposed plant credible and in line with basic engineering principles, e.g. heat and mass balance? Where assumptions hav
operational characteristics and KPIs used, have these been selected in a conservative yet accurate manner, i.e. to avoid un

Has a clean, tidy and organised excel sheet with different colour codes (in order to visually differentiate cells with input data
calculations) been provided? Have the calculations of the reference and project emissions been presented in different tabs
and external review of the calculations?
Have any double-counted emissions or avoidance/reduction been adequately disregarded from the calculations?
In case the relative emissions avoidance exceeded 100%, have you checked whether ONLY the GHG emissions attributed
“principal products” been considered in the reference emissions in your calculation (see question #7 for additional informatio
Have absolute and relative emissions for the full 10 years of operation and, in the case of EII projects, the EU ETS benchm
applicable) been objectively and visibly declared in the Application Form B? Are these values declared also consistent with
in the excel sheet? (E.g.: Absolute GHG emission avoidance potential for the project is XXX million tons CO2 for the first 10

For energy intensive industries, has the process diagram in figure 2.1 of the methodology (Annex C) been properly filled in?
values inserted in any of the fields been properly justified?
For energy intensive industries, has the applicant considered the emissions in all steps (inputs - processes - products - use
calculation of relative emission avoidance? (When there is no change in emissions in a step, these can be disregarded for t
avoidance calculation but have to be considered in the relative emission avoidance)
For projects using feedstock of biogenic origin: have sufficient assurance that the biomass supplied will meet the sustainabi
the recast Renewable Energy Directive (RED II) and that will originate from feedstock with a low risk of causing indirect land
provided?
applicants. It is strongly

o eliminate possible

Yes / No / NA
Example of calculation of GHG emission avoidance (CCS) - Direct Air Capture with geological storage of the

Context The project consists of the capture of CO2 from ambient air using Direct Air Capture (DAC
of project and All energy used in the capture installation, including for liquefaction of the CO2 is supplied
organisational The project will be located by the North Sea coast within 6,000km of the storage site and w
boundaries It is envisaged that two transfers will occur each year, a smaller one in the first semester a
storage site, and that 25,000tCO2 are captured from ambient air annually. CO2 is pumped
Estimates are based on a measurements undertaken for 6 transfers realised during pilot p

Classification Category: CCS (CO2 Transport and Storage)

Sector: CO2 Transport and Storage
Product: CO2 Transport and Storage
IF Methodology CCS, Section 3 of the IF GHG LSC methodology

Reference scenario CO2 transferred to the capture installation would be available in ambient air.

Application of
projected operational Tab "Assumptions":
data
Proposed
Data / Assumption
value

CO2 leakage 1%

Annual CO2 captured 25,000

Annual CO2 minus loss (1st point) 24,750

Annual CO2 minus loss (2nd point) 24,503

Annual CO2 minus loss (3rd point) 24,257

Distance travelled 6,000

Share of CO2 transferred in the
30%
first half of the year
Share of CO2 transferred in the
70%
second half of the year

Tab "Reference emissions":

Sum of t CO2e
Refrelease 250,000
Grand Total 250,000

Parameter
Source
monitored
Refrelease CO2 transferred to the capture installation

Tab "Project emissions":

Sum of t CO2e
Projcapture 4,975
Projtransport pipeline -
Projinjection 52,450
Projtransport road -
Projtransport maritime 44,550
Projtransport rail -
Grand Total 101,975

Source Parameter
monitored

Projcapture Various

Projcapture Various

Projtransport pipeline Various

Projinjection Various

Projinjection Various

Projtransport road Kroad,L

Projtransport road CO2road,L
Projtransport road K * CO2

Projtransport rail Krail,L

 Projtransport rail CO2rail,L

Projtransport rail K * CO2

Projtransport maritime Kmaritime,L

Projtransport maritime CO2maritime,L
Projtransport maritime K * CO2
Projtransport maritime Kmaritime,L
Projtransport maritime CO2maritime,L
Projtransport maritime K * CO2

Tab "Summary":

Absolute GHG Emissions Avoidance

Net absolute GHG emissions avoided due to operation of the project during the first 10

Accumulated GHG emission

=
avoidance
∆GHGabs =

148,025 =

Relative GHG Emissions Avoidance

Relative GHG emissions avoided due to operation of the project during the first 10 year

Accumulated GHG emission

=
avoidance
∆GHGrel =

59% =

Submitting application
in the portal

Calculate the potential for absolute GHG emission avoidance in accordance with the M

Support the calculation with:

· Copy of own detailed calculation as one editable Excel document (mandatory). P

· Detailed explanation of the assumptions made and consistency with the methodo

Provide below an overview of the absolute GHG emissions avoidance, the calculation a

Insert text and reference to relevant sections of the

Calculate the relative GHG emission avoidance in accordance with the GHG emission a

Provide detailed explanation of the assumptions made and explain the consistency with
Insert text and reference to relevant sections of i s
 Air Capture with geological storage of the CO2

om ambient air using Direct Air Capture (DAC) technology. The CO2 is extracted from the ambient air using a series of chemica
luding for liquefaction of the CO2 is supplied by solar panels installed at the site.
coast within 6,000km of the storage site and will include buffer storage. The liquefied CO2 will be transported by marine vessels
ach year, a smaller one in the first semester and a larger one in the second semester -- it is assumed a 30% of the CO2 capture
ed from ambient air annually. CO2 is pumped into the storage site using electricity generated by liquefied petroleum gases. App
dertaken for 6 transfers realised during pilot phase.

ogy

ould be available in ambient air.

Basis or source of
Data unit Description
the assumption

Estimated by supplier
Percentage of total volume CO2 leakage in each point of transfer
of equipment

Based on sample
tCO2 / year Amount captured
measurements
tCO2 / year Amount that enters marine vessel

tCO2 / year Amount that reaches injection site

 tCO2 / year Amount that reaches storage site

km Distance between capture point and storage sMeasured using Google maps

% Volume of CO2 transferred in the first half of Estimated by the O&M team

% Volume of CO2 transferred in the second halfEstimated by the O&M team

m of t CO2e

Projected ope
Description Unit Year 1
Amount of CO2 transferred to t CO2 25,000

m of t CO2e

Projected ope
Description Unit Year 1

498
See Regulation (EU) 2018/2t CO2
-
See Regulation (EU) 2018/2t CO2

See Regulation (EU) 2018/2t CO2

See Regulation (EU) 2018/2t CO2 245
5,000
See Regulation (EU) 2018/2t CO2

Distance of one-way trip tra km / one-way trip

Amount of CO2 transported ti CO2 / one-way trip
-
Distance * volume transporte
t CO2 * km / one-way trip

Distance of one-way trip travkm / one-way trip

 Amount of CO2 transported ti CO2 / one-way trip
-
Distance * volume transporte
t CO2 * km / one-way trip

Distance of one-way trip tra km / one-way trip 6,000

Amount of CO2 transported ti CO2 / one-way trip 7,425
Distance * volume transporte
t CO2 * km / one-way trip 44,550,000
Distance of one-way trip tra km / one-way trip 6,000
Amount of CO2 transported ti CO2 / one-way trip 17,325
Distance * volume transporte
t CO2 * km / one-way trip 103,950,000

due to operation of the project during the first 10 years of operation, in tCO2e.

Reference emissions - Project emissions

Ref - Proj

250,000 - 101,975

to operation of the project during the first 10 years of operation, in percent.

Accumulated GHG
÷ Reference emissions
emission avoidance
∆GHGabs ÷ Ref

148,025 ÷ 250,000

Absolute GHG emission avoidance

HG emission avoidance in accordance with the Methodology for GHG emission avoidance calculation.

n as one editable Excel document (mandatory). Please use the available templates.

umptions made and consistency with the methodology.

olute GHG emissions avoidance, the calculation and assumptions made.

sert text and reference to relevant sections of the supporting documents. The result of the calculation is also to be encoded in application fo
 Relative GHG emission avoidance

avoidance in accordance with the GHG emission avoidance methodology.

sumptions made and explain the consistency with the methodology.

nsert text and reference to relevant sections of i supporting documents. The result of the calculation is also to be encoded in application form
e ambient air using a series of chemical reaction and the non-CO2 gases present in the air will be returned to the environment.

2 will be transported by marine vessels. No onshore transportation of CO2 is required.

is assumed a 30% of the CO2 captured is sent in the first travel and the rest in the second. It is estimated that 1% (*) of the CO
ated by liquefied petroleum gases. Approximately 5,000tCO2 is released by the combustion of the LPG each year -- assuming

Brief description Area /

Hyperlink to the Department
original source, if responsible
applicable
(*) The estimated
1% loss is
illustrative only, and
shouldn’t be used
as a reference.
sing Google maps

y the O&M team

y the O&M team

Projected operational data

Year 2 Year 3 Year 4 Year 5 Year 6 Year 7
25,000 25,000 25,000 25,000 25,000 25,000

Projected operational data

Year 2 Year 3 Year 4 Year 5 Year 6 Year 7

498 498 498 498 498 498

- - - - - -

245 245 245 245 245 245

5,000 5,000 5,000 5,000 5,000 5,000

- - - - - -
 - - - - - -

6,000 6,000 6,000 6,000 6,000 6,000

7,425 7,425 7,425 7,425 7,425 7,425
44,550,000 44,550,000 44,550,000 44,550,000 44,550,000 44,550,000
6,000 6,000 6,000 6,000 6,000 6,000
17,325 17,325 17,325 17,325 17,325 17,325
103,950,000 103,950,000 103,950,000 103,950,000 103,950,000 103,950,000

Note: For DAC projects, ∆GHGrel shall be set as 100%. Applicants fr

project shall disregard the calculated figures (i.e. 59% in the example
the Application Form with 100%.
→

tion. Calculate the potential for absolute

Support the calculation with:

→
· Copy of own detailed calcula

· Detailed explanation of the a

Provide below an overview of the a

tion is also to be encoded in application form part A.

 → Calculate the relative GHG emissio

Provide detailed explanation of the

on is also to be encoded in application form part A.
urned to the environment.

mated that 1% (*) of the CO2 is lost in each point of transfer -- from the capture point to the
G each year -- assuming an EF of 63.1 tCO2/TJ, as per Monitoring and Reporting Regulation.
 GHG Emissions
t CO2e /
Year 8 Year 9 Year 10 Comments
[unit]
25,000 25,000 25,000 See above

GHG Emissions
Year 8 Year 9 Year 10 Comments t CO2e /
tonne.km
498 498 498 Leakage only. Includes leakage during
transportation.
- - - Energy use derived from renewable
energy sources. No combustion of fossil
fuel.
Not applicable.
245 245 245 Leakage at the booster station
5,000 5,000 5,000 Combustion of LPG for energy generation
at the booster station
No onshore transportation of CO2 is
required.
No onshore transportation of CO2 is
- - - required.
No onshore transportation of CO2 is 0.108000
required.
No onshore transportation of CO2 is
required.
 No onshore transportation of CO2 is
required.
- - - No onshore transportation of CO2 is 0.065000
required.
6,000 6,000 6,000 Trip first semester
7,425 7,425 7,425 Trip first semester
44,550,000 44,550,000 44,550,000 Trip first semester 0.030000
6,000 6,000 6,000 Trip second semester
17,325 17,325 17,325 Trip second semester
103,950,000 103,950,000 103,950,000 Trip second semester 0.030000

100%. Applicants from such

59% in the example) and fill in
100%.

Absolute GHG emission avoidance

ate the potential for absolute GHG emission avoidance in accordance with the Methodology for GHG emission avoidance calculation.

rt the calculation with:

Copy of own detailed calculation as one editable Excel document (mandatory). Please use the available templates.

Detailed explanation of the assumptions made and consistency with the methodology.

e below an overview of the absolute GHG emissions avoidance, the calculation and assumptions made.

148,025
 Relative GHG emission avoidance

ate the relative GHG emission avoidance in accordance with the GHG emission avoidance methodology.

e detailed explanation of the assumptions made and explain the consistency with the methodology.
100%
1

5
GHG Emissions
t CO2e
250,000

GHG Emissions
t CO2e

4,975

-
2,450
50,000

-
 -

13,365

31,185

avoidance calculation.

ates.

148,025
Degree of Innovation

The Degree of Innovation criterion determines:

1) the degree to which the project goes beyond incremental innovation on a scale from intermediate to breakthrough
2) the contribution of the project to further EU objectives for a climate-neutral economy:
(a) Energy efficiency as a main objective of the EU and the first building block of the Long-term Strategy;
(b) Circularity as a further essential part of a wider transformation of industry towards climate neutrality and long-term
(c) Contribution to deployment of renewable electricity. Projects that propose to use electricity from the grid must dem
deployment as defined in Annex D.3 of the call text. Projects that propose to feed electricity into the grid must consid

This tab is reserved for the purpose of calculation and/or documenting data and information related to the above. Ple
provide below. Please also make sure that the total energy and material savings calculated below are consistent with

(a) Energy efficiency

Please list below actions that contribute to energy efficiency or energy savings objectives. You must justify the statem
estimated primary energy avoidance of the proposed action in comparison to a scenario based on the best-available

[actions that contribute to energy efficiency or energy savings objectives]

Best-available-technology scenario
[assumptions, sources etc.]

Project scenario
[assumptions, sources etc.]

Energy efficiency Absolute Unit Relative

Energy savings - -

Projected operational data

Estimated energy use Estimated energy

in the best-available use in the project
Type of energy Data unit technology scenario scenario

over 10 years over 10 years

[add or exclude rows and columns, as needed]

[same as above]
 [same as above]

(b) Circularity
Please list below actions that contribute to circular economy objectives, which are likely to involve one or more of the
(i) increased resource efficiency and reduced impact on water use including through adoption of circular business m
wastewater; or
(ii) increased durability, longer lifespan, functionality, modularity, upgradability, easy disassembly and/or repair; or
(iii) recovery of materials and energy from waste and waste water, including biomass waste and residues e.g. as foo
(iv) substitution of virgin materials with secondary raw materials and byproducts, more sustainable sourcing of raw m
(v) development and sustainable production of new materials (including biobased materials) that are reusable, recyc
(vi) reuse, repair, refurbishing, repurposing and remanufacturing of end-of-life or redundant products, movable asset

The applicants must justify the above with quantitative indicators to the extent possible always with regard to the bes
compared to baseline; quantity of materials recovered; volume of water reused or recycled.

[actions that contribute to circular economy objectives]

Best-available-technology scenario
[assumptions, sources etc.]

Project scenario
[assumptions, sources etc.]

Circularity Absolute savings Unit Relative savings

[add or exclude rows and columns, as needed]
[Material 1] - -
[Material 2] - -
[Material 3] - -

Projected operational data

Estimated material Estimated
use in the best- material use in
available-technology the project
Type of material Data unit
scenario scenario

over 10 years over 10 years

[add or exclude rows and columns, as needed]
[Material 1]
[Material 2]
[Material 3]
(c) Contribution to deployment of renewable electricity (if relevant)
Please list here any actions for the procurement of renewable electricity for the operation of the project, such as:
(i) Electricity supplied by a direct connection to a dedicated renewable source, not connected to the grid; no addition
(ii) Wind electricity delivered by the grid, that would otherwise be curtailed;
(iii) Hydroelectricity that has insufficient demand in the region and will probably be insufficiently connected to the res
(iv) Renewable electricity supplied under a Power Purchase Agreement (PPA) via the grid if the following conditions
installations (e.g. wind farm); The power (MW) used at any time under the PPA should not exceed the power that is
not pass a zone of grid congestion for electricity passing in the same direction as attested by the grid operator.

If your project includes feeding electricity into the grid, explain here the relationship with the electricity market, in par

[Insert text or calculations here]

 from intermediate to breakthrough innovation; and
nomy:
e Long-term Strategy;
ds climate neutrality and long-term competitiveness;
e electricity from the grid must demonstrate whether they are using electricity of renewable origin and whether they are adding to the renew
electricity into the grid must consider the relationship with the electricity market and how to match the demand of electricity from the grid.

ormation related to the above. Please do not hardcode the data in the tables but include formulas that are consistent with the assumptions
alculated below are consistent with the text under "Contribution to EU objectives for a climate-neutral economy" in the Application Form B.

ectives. You must justify the statement with quantitative indicators to the extent possible always with regard to the best available technology
enario based on the best-available technology in percent; amount of energy that can be produced in case of (net) energy recovery.

Data traceability
If applicable,
Area / equipment used for
Energy savings Department for Data monitoring, Monitoring QA/QC
over 10 years collection and source including details frequency Procedures
archiving on accuracy and
calibration

-
-
 -

ikely to involve one or more of the following:

h adoption of circular business models within and between industrial facilities (incl. industrial symbiosis) and through using less water/reuse

y disassembly and/or repair; or

ss waste and residues e.g. as food, feed, nutrients, fertilisers, biobased materials or chemical feedstock; or
ore sustainable sourcing of raw materials or
materials) that are reusable, recyclable or compostable; or use of materials that are reusable and recyclable; or
dundant products, movable assets and their components that would otherwise be discarded or immovable assets (buildings / infrastructure

sible always with regard to the best available technology, for example: quantity of virgin raw material saved; increase of recycled content in
ecycled.

Data traceability
If applicable,
Area / equipment used for
Material savings Department for Data monitoring, Monitoring QA/QC
over 10 years collection and source including details frequency Procedures
archiving on accuracy and
calibration

-
-
-
eration of the project, such as:
connected to the grid; no additional electricity taken from grid;

insufficiently connected to the rest of the grid even in 2030 to allow all of it to be used;
the grid if the following conditions are satisfied: The project contracts a utility to supply renewable electricity from a particular renewable ene
ould not exceed the power that is being generated by the renewable energy installation(s); The grid connection between producer and user
attested by the grid operator.

p with the electricity market, in particular how to match the demand of electricity from the grid.
ther they are adding to the renewable
and of electricity from the grid.

consistent with the assumptions you

omy" in the Application Form B.

d to the best available technology, for example:

of (net) energy recovery.

Additional
description of
the Reliability
monitoring
system
nd through using less water/reuse/recycling of

or

e; or
e assets (buildings / infrastructure / facilities)

d; increase of recycled content in new products

Additional
description of
the Reliability
monitoring
system
y from a particular renewable energy installation or
ction between producer and user of the electricity does
Scalability

The scalability criterion aims at assessing:

(1) Scalability at the level of the project and the regional economy, including:
a) Plans for further expansion at project site and the possible project’s technology transfer to other sites,
b) Cooperation with other actors of the regional economy,
c) Impacts on regional economic growth and jobs,
d) Quality and extent of the knowledge-sharing plan.
(2) Scalability at the level of the sector, including:
a) Extent to which the technology of the project can be applied within the sector and the expected emissions avoidance,
b) Expected cost reductions and resource constraints.
(3) Economy-wide scalability, including:
a) Extent to which the technology of the project can be applied across the economy
b) Potential to create new value chains or reinforce existing ones in Europe.

This tab is reserved for the purpose of calculation and/or documenting data and information related to item 2.a) Extent to whic
emissions avoidance. You may nonetheless develop separate calculation of emission avoidance at the level of the project, re
1.a) or 3.c).

Extent to which the technology of the project can be applied within the sector and the expected emissions avoidance.
Justify below with quantitative indicators to the extent possible, for example: number and average emissions of existing plants t
of potential new plants built with the same innovative technology over 10 years; estimated amount of products produced based

[Insert text here and add calculations in the table below]

Projected operational data

Plant types within the sector that are likely
to use the same or similar innovative Data unit Year 1 Year 2 Year 3
technology

[add or exclude rows and columns, as needed]

Number of plants
GHG emission avoidance of the plants
 other sites,

ected emissions avoidance,

elated to item 2.a) Extent to which the technology of the project can be applied within the sector and the expected
dance at the level of the project, region or globally. Please link these separate calculations to the specific sub-criterion, e.g.

expected emissions avoidance.

erage emissions of existing plants that could switch to the same innovative technology as the project over 10 years; estimate
mount of products produced based on the innovative technology over 10 years within the same sector.

Projected operational data

 Potential
impact of
the
Year 4 Year 5 Year 6 Year 7 Year 8 Year 9 Year 10 innovative
technology
over 10
years

0
0
 HISTORY OF CHANGES
Version Publication date Changes
v1.0 03.07.2020 Initial version
updated for 2020 LSC call (2nd stage)
v2.0 24.03.2021
calculations
v3.0 26.10.2021 updated for 2021 LSC call calculations
Tab 'Other GHG emission avoidance'
correct the reference that such
emissions are counted under the
v.3.1 7.02.2022
“Quality of the calculation, net carbon
removals, other GHG savings” sub-
criterion.