1	Title
2	Commencement
3	Principal regulations
4	Regulation 7 amended (Aluminium smelting)
5	Regulation 23 amended (Manufacture of iron and steel from iron sand)
6	Schedule 1 amended
	Schedule New Part 4 inserted into Schedule 1
	Explanatory note
	Administrative Information

Regulations

1 Title

These regulations are the Climate Change (Eligible Industrial Activities) Amendment Regulations 2026.

2 Commencement

These regulations come into force on 9 April 2026.

3 Principal regulations

These regulations amend the Climate Change (Eligible Industrial Activities) Regulations 2010.

4 Regulation 7 amended (Aluminium smelting)

Replace regulation 7(4)(p) and (q) with:

(p)

4.0714, which is the allocative baseline for any 2025 allocation:

(q)

4.0714, which is the allocative baseline for any 2026 allocation:

(r)

4.0714, which is the allocative baseline for any 2027 allocation.

5 Regulation 23 amended (Manufacture of iron and steel from iron sand)

(1)

Replace regulation 23(4)(a)(ii) and (iii) with:

(ii)

2.8505, which is the allocative baseline for any 2025 allocation:

(iii)

2.8505, which is the allocative baseline for any 2026 allocation:

(iv)

2.8505, which is the allocative baseline for any 2027 allocation:

(2)

Replace regulation 23(4)(b)(ii) and (iii) with:

(ii)

0.1107, which is the allocative baseline for any 2025 allocation:

(iii)

0.1107, which is the allocative baseline for any 2026 allocation:

(iv)

0.1107, which is the allocative baseline for any 2027 allocation:

(3)

Replace regulation 23(4)(c)(ii) and (iii) with:

(ii)

0.0959, which is the allocative baseline for any 2025 allocation:

(iii)

0.0959, which is the allocative baseline for any 2026 allocation:

(iv)

0.0959, which is the allocative baseline for any 2027 allocation:

(4)

Replace regulation 23(4)(d)(ii) and (iii) with:

(ii)

0.1400, which is the allocative baseline for any 2025 allocation:

(iii)

0.1400, which is the allocative baseline for any 2026 allocation:

(iv)

0.1400, which is the allocative baseline for any 2027 allocation:

(5)

Replace regulation 23(4)(e)(ii) and (iii) with:

(ii)

0.1185, which is the allocative baseline for any 2025 allocation:

(iii)

0.1185, which is the allocative baseline for any 2026 allocation:

(iv)

0.1185, which is the allocative baseline for any 2027 allocation.

6 Schedule 1 amended

In Schedule 1,—

(a)

insert the Part set out in the Schedule of these regulations as the last Part; and

(b)

make all necessary consequential amendments.

Schedule New Part 4 inserted into Schedule 1

r 6

Part 4 Provision relating to Climate Change (Eligible Industrial Activities) Amendment Regulations 2026

4 Allocation for period beginning 1 January 2025

These regulations, as amended by the Climate Change (Eligible Industrial Activities) Amendment Regulations 2026, affect and are to be applied in determining the level of allocation that a person is entitled to receive for 2025, even if the person has received a provisional allocation for 2025.

Rachel Hayward,
Clerk of the Executive Council.

Explanatory note

This note is not part of the regulations but is intended to indicate their general effect.

These regulations amend the Climate Change (Eligible Industrial Activities) Regulations 2010 and come into force on 9 April 2026.

For products that New Zealand Aluminium Smelters Limited produces by aluminium smelting and products that New Zealand Steel Limited produces by the manufacture of iron and steel from iron sand, the amendments—

replace the 2025 provisional allocative baseline with an allocative baseline that applies as both the provisional and final allocative baseline; and
replace the 2026 provisional allocative baseline with an allocative baseline that applies as both the provisional and final allocative baseline; and
provide a 2027 allocative baseline that applies as both the provisional and final allocative baseline; and
insert a transitional provision into Schedule 1 to provide that the updated allocative baselines will apply in determining the level of allocation that a person is entitled to receive for 2025, even if they have already received a provisional allocation for 2025.

Issued under the authority of the Legislation Act 2019.

Date of notification in Gazette: 9 April 2026.

These regulations are administered by the Ministry for the Environment.

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Climate Change (Eligible Industrial Activities) Amendment Regulations 2026