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The above mentioned Guidance Document n°6 on the harmonized free allocation methodology for the EU-ETS post 2012 Cross-Boundary Heat Flows Final version of 14 April 2011 refers to some useful examples that sometimes may appear not in line with the prima facie interpretations on the manner of allocation (for instance an ETS installation that produces paper consumes heat from an external 5 MW boiler that is not covered by an EU ETS permit - in this case, the heat delivered to the EU ETS installation is not eligible for allocation).

 

As is also noteworthy, when an ETS installation that produces paper consumes steam from a 40 MW CHP unit that is covered by the same GHG permit, the heat consumed by installation is eligible for free allocation either under the product benchmark subinstallation (if any) or the heat benchmark sub-installation.