Waivers and time extensions in the ETS

Establishing sample plots or getting new carbon tables

If you're registered in the ETS with post-1989 forest land, you must report on changes to the amount of carbon in your forest. You need "carbon tables" to calculate these. These tell you how much carbon is in your forest per hectare, as it grows.

About carbon tables

If you have 100 hectares or more in the ETS at any point during a mandatory emissions return period, you need carbon tables known as "participant-specific" tables. These are tables created specifically for you and your forest.

From 1 January 2023, you only need up-to-date carbon tables for the emissions return at the end of a mandatory emissions return period. These are reporting periods set by law. They are usually 5 years long, and end on 31 December of the relevant year.

There's a long, technical process to get your carbon tables. This involves establishing and measuring sample plots on your forest land. Your sample plots must be allocated across the whole of your registered land.

The process takes time because of the level of technical detail required. You may need to use a third party contractor to collect your forest information. The availability of inventory providers can affect the time it takes to collect your information.

Find out more about measuring your forest to get carbon tables

Waivers and extensions

In some cases, you may be unable to set up a sample plot or collect your information on time. In these situations, you may be able to get a waiver or an extension.

You may apply for a permanent waiver if you're unable to set up a sample plot and collect forest information because it's too difficult or dangerous.

You may apply for a temporary waiver or an extension for collecting your forest information due to circumstances beyond your control.

Permanent waivers for setting up a sample plot

If you need carbon tables created specifically for you, you need to apply for and set up sample plots at locations on your forest land. We allocate these locations for you. Sometimes one of these plots might be allocated in a location that is difficult or dangerous to access.

If you can't establish a plot or collect information at it because it's impractical or dangerous, you may need a permanent waiver. For example, if:

the plot is on too steep a slope
conditions at the sample plot location make it dangerous to access (such as water, marshland, or wind-thrown stems)
the plot falls across a main road that could cause a hazard.

You can't get a waiver for a plot that is permanently without trees, such as bare rock or a body of water. These still count as sample plots, even if they have no stored carbon. When you collect your forest information, you need to report these as having no trees.

When and how to apply for a permanent waiver

To get a permanent waiver, submit your application as soon as possible. You must allow time in case an alternative plot needs to be set up before you can collect and submit your information.

To apply for a permanent waiver, complete and submit the "Request a sample plot waiver (permanent)" form.

You must tell us on the form why it's impractical or dangerous to establish the plot or collect information at it. You must provide evidence to support your application. This could include:

photographs or other imagery
information from hazard registers
health and safety records.

On the form, you need to tell us if there's a suitable alternative location for a sample plot, or another way to estimate the information from the plot.

Find out more about how to estimate the information from the sample plot [PDF, 175 KB]

Request a sample plot waiver (permanent) [PDF, 272 KB]

Follow the instructions on the form to upload it to Tupu-ake.

Note: You will need to submit 1 service request for each plot you are requesting the waiver for.

What happens if you're granted a permanent waiver

If we accept your application, the requirement for you to establish a sample plot or collect information at the location will be waived. Depending on the situation, we'll tell you what to do next. This might involve:

setting up an alternative sample plot
estimating the information from the sample plot
removing the sample plot from your plot set (and your tables will be based on the rest of your plots).

You will still need to complete and submit your emissions return on time.

Find out about submitting emissions returns

Temporary waivers for using carbon tables

If you can't collect and submit your forest information with enough time to get new carbon tables, you may be eligible for a temporary waiver. There's no specific deadline for submitting this information, but it must be:

collected during the mandatory emissions return period, and
submitted with enough time for us to generate carbon tables and you to complete your emissions return.

The emissions return at the end of a mandatory emissions return period is due by 30 June the following year.

If it's late in the mandatory emissions return period and you haven't completed your measurements for the new set of carbon tables, a temporary waiver can help. There are different reasons you might need a waiver, for example:

you've only just reached the 100-hectare threshold and there isn't enough time to establish plots or collect your information
you've added or removed land from the ETS late in the mandatory emissions return period
circumstances beyond your control prevent you from collecting or submitting the information about your forest.

When and how to apply for a temporary waiver

You can only get a temporary waiver if you submit your application on time. In most cases, you just need to apply for a waiver before the deadline for submitting your emissions return. This deadline is 30 June the year following the end of a mandatory emissions return period.

Until 1 January 2023, if you need a waiver because you're adding or removing forest land, you must apply for it when you submit your application to add or remove land.

To apply for a temporary waiver, complete and send us the "Request a sample plot waiver (temporary)" form.

On the form, you must provide evidence that you cannot complete the process for getting new carbon tables before your emissions return is due. You need to have a valid reason.

Request a sample plot waiver (temporary) [PDF, 250 KB]

Follow the instructions on the form to upload it to Tupu-ake.

What happens if you’re granted a temporary waiver

If we grant you a temporary waiver, we'll tell you which carbon tables to use for your carbon accounting areas, according to the law.

Depending on your circumstances, you may need to use previously issued carbon tables, or if you don't have any, the standard tables from the regulations.

You still need to complete and submit your emissions return on time.

Asking for more time to collect your forest information

You must submit an emissions return at the end of each mandatory emissions return period. You need carbon tables created for you to complete your emissions return. The information they're based on must be:

collected during the mandatory emissions return period
collected from a plot set that covers all the post-1989 forest land you have in the ETS at the end of the period, and
up-to-date with your thinning and pruning practises, and any damage to your forest.

If circumstances outside your control stop you from establishing plots or collecting your information, you can apply for more time. This means you can complete your measurements and still use up-to-date carbon tables for your emissions return.

When and how to apply for more time

To get an extension, you must apply:

as soon as possible after it becomes clear you need more time, and
before the end of the mandatory emissions return period.

Until 1 January 2023, if you need an extension because you're adding or removing forest land, you must apply for it when you submit your application to add or remove land.

To apply for more time to collect your forest information, submit the form below.

In your application, you must:

describe what you've done to try to meet the deadline, and
explain why you can't.

You must provide evidence of this.

Ask for more time to collect your forest measurement information [PDF, 316 KB]

Follow the instructions on the form to upload it to Tupu-ake.

What happens if you're granted an extension

If we accept your application, we'll give you a new deadline for establishing plots and collecting your forest information. This doesn't affect the date you must submit your emissions return by. This means you'll have less time from when your carbon tables are issued to complete and submit your emissions return.

As we get busy processing information from many people, you should send us your forest information as soon as you can. This is so we can process the information in time for you to meet the emissions return deadline.

If you're granted an extension and find that you still don't have enough time, you may then apply for a temporary waiver. However, we cannot guarantee that you will be granted a waiver.

About temporary waivers