To ask the Secretary of State for Energy Security and Net Zero, what assessment he has made of the potential impact of Intergovernmental Panel on Climate Change draft rules on the attribution of emissions reductions from bioenergy with carbon capture and storage (BECCS) to the country of origin on UK subsidies for BECCS.

All UK greenhouse gas emissions are compiled and reported consistent with international guidance from the Intergovernmental Panel on Climate Change (IPCC). The IPCC 2006 Guidelines for National Greenhouse Gas Inventories provide a methodology for the reporting of emissions from bioenergy with carbon capture and storage (BECCS) that the UK will follow when the technology is operating at sufficient scale. In line with all IPCC reports, the 2006 Guidelines were written by world-leading experts, underwent multiple rounds of review from other experts and Governments and were formally accepted by Governments including the UK.