This order, which comes into force on the 28th day after the date of its notification in the Gazette, provides that the owners of the Mahanga 1C5 block at and since 1 January 2008 are exempt from being participants under Part 1 of Schedule 3 of the Climate Change Response Act 2002 (the Act) in respect of the activity of deforesting pre-1990 forest land on the block on and from 1 January 2008. Part 1 of Schedule 3 of the Act came into force on that date.

In 2009, the block had 46 hectares of forest land. In 2009/2010, 43 of the 46 hectares were harvested and deforested, and have been determined to be pre-1990 forest land, leaving 3 hectares of forest land on the block. The exemption covers the deforestation already carried out and any future deforestation of the remaining 3 hectares.

Deforestation liabilities apply under the Act to deforesting pre-1990 forest land (a Schedule 3 activity). Under section 183, a person may apply for an exemption from deforestation liabilities if the person owned a total of less than 50 hectares of pre-1990 forest land on 1 September 2007 and provides a statutory declaration to that effect.

The Mahanga 1C5 block is Maori freehold land within Te Ture Whenua Maori Act 1993. Because of uncertainty as to the number and names of owners as at 1 September 2007, it is not practicable to meet the requirements under section 183 for statutory declarations from the owners as at that date. Instead, the order is made under section 60 of the Climate Change Response Act 2002, which sets out the prerequisites for making the order.