Measuring your forest to get participant-specific tables

Calculating carbon if you have 100 hectares or more of post-1989 forest land in the ETS

In the ETS, you must be able to calculate how much carbon is in your forest land. This is so you can report on changes in the amount of carbon in emissions returns.

You must submit an emissions return at the end of every mandatory emissions return period. You may be required to also submit emissions returns at other times.

Find out more about when you need to submit emissions returns

Find out more about mandatory emissions return periods

Working out if you need participant-specific tables

To calculate the carbon in your forest land, you need to use carbon tables. There are 2 types of carbon tables:

• standard carbon tables, also known as "default tables"
• carbon tables made specifically for you, known as "participant-specific tables".

To get participant-specific tables, you need to collect measurements of your forest at sample plots allocated by us. This is known as the "Field Measurement Approach" (FMA). There are some rules around requesting sample plots and collecting measurements. 

If you will have 100 hectares or more of post-1989 forest land at the end of the mandatory emissions return period, you must request locations for all of your registered forest land. Once we allocate these locations, you must collect measurements at all of these sample plots and have participant-specific tables made for you. You must use these tables for the emissions return at the end of the mandatory emissions return period.

If your registered post-1989 forest land has reduced to less than 100 hectares but you still have 2 or more sample plots allocated at the end of the mandatory emissions return period, you don’t need to request sample plot allocations for all of your forest land. You still need to collect measurements at your existing plots and have participant-specific tables made for you. You must use these tables for the emissions return at the end of the mandatory emissions return period.

Note: If you reduced your registered land to less than 100 hectares and never had sample plots allocated, use the standard carbon tables.

Sample plots for exotic and indigenous forest land

As part of the process to get participant-specific tables, you may choose to class areas of your forest land as "exotic" and "indigenous". If you do this, you only need to collect measurements at your sample plots and have participant-specific tables made for you if you have 2 or more active sample plots on each of those areas.

Inactive sample plots

At certain times your sample plots may be "inactive". If you do not have 2 or more active sample plots at the end of the mandatory emissions return period, you do not need to use participant-specific tables. Instead, you need to use the standard carbon tables.

Find out when sample plots are inactive

Hiring someone to measure your forest

Measuring your forest is complicated and takes time. You may want to work with a forest inventory provider for the FMA. You can also appoint a representative to help you manage your ETS tasks.

Find out more about appointing a representative

Getting participant-specific tables

There are 5 main steps to complete before we issue your participant-specific tables. The steps are:

1. Classify your forest land as exotic or indigenous (optional).
2. Request sample plot locations.
3. Establish sample plots on your forest land.
4. Collect forest information at your sample plots.
5. Submit your forest information to us.

There are fees for parts of this process where we provide a service.

Find out the current fees for forestry in the ETS

There are some decisions to make before you start. Details of these and how to complete each step are explained in the guide to the Field Measurement Approach.

Guide to the Field Measurement Approach [PDF, 2.9 MB]

The rules for this process and how to submit your information are set by the Field Measurement Approach Standard and the Field Measurement Approach Information Standard.

Field Measurement Approach Standard [PDF, 520 KB]

Field Measurement Approach Information Standard [PDF, 720 KB]

You must submit your forest information through the Climate Change Information System (CCIS). Instructions for how to submit your forest information are available in the user guide below.

Field Measurement Approach CCIS user guide [PDF, 1.6 MB]

When to measure sample plots

If you need to use participant-specific tables for the emissions return at the end of the mandatory emissions return period, you must make sure they are “definitive”. Participant-specific tables are definitive if, at the end of the mandatory emissions return period:

• the plot set measured to create the tables reflects your current ETS landholding, and
• the information about silviculture and any natural events affecting the land used when creating the tables is still correct.

You need to:

• measure your sample plots before the end of the mandatory emissions return period
• submit the information with enough time for us to create your tables and for you to submit your emissions return.

This emissions return must be submitted between 1 January and 30 June of the year following the end of the mandatory emissions return period.

You may collect and send us information from your sample plots more often, and we will create new tables for you.

When sample plots are inactive

At certain times, sample plots are inactive. You don’t need to measure inactive sample plots. Plots are inactive when the carbon accounting area containing the plot is:

• registered under averaging accounting and the whole carbon accounting area has reached the average age for the forest type, or is on a second or later rotation for the whole mandatory emissions return period
• being used to offset the emissions of removing another area of post-1989 forest land from the ETS
• temporarily damaged by a natural or accidental event (temporary adverse event).

Find out about averaging accounting

Find out about offsetting post-1989 forest land

Find out about temporary damage to post-1989 forest land

Carbon tables to use for other emissions returns

You may need to submit emissions returns at other times, for example, after a change in land ownership. You only need definitive participant-specific tables for the emissions return you submit at the end of a mandatory emissions return period. Until you get new tables for the period, you must use your most recent tables for any other emissions return. If you don’t have any yet, you must use the default tables.

Default tables of carbon stock per hectare for post-1989 forest land – NZ Legislation

Find out when you need to submit emissions returns

If you are unable to collect and submit your forest information

If you are unable to or don’t have enough time to collect your information before the end of a mandatory emissions return period, you can:

• apply for more time to submit your forest information, or
• apply for a temporary waiver.

You may apply for a permanent waiver if it is too dangerous or difficult to establish or measure one of your sample plots.

Find out more about extensions and waivers and how to apply

Whether to measure your forest in the 2023 to 2025 mandatory emissions return period

If you have 100 or more hectares of post-1989 forest land in the ETS at any point during a mandatory emissions return period, you usually need to measure your forest at least once to get up-to-date participant-specific tables. However, the current mandatory emissions return period is shorter than usual. The current period runs from 1 January 2023 to 31 December 2025, and is 3 years instead of the usual 5 years. This is to realign New Zealand’s ETS with global reporting periods.

You may not need to measure your forest or get new participant-specific tables during this period.

If you add or remove post-1989 forest land during the 2023 to 2025 period, you can use your existing participant-specific tables (or if you do not have them for the forest type, the default tables) to calculate your emissions return due on 30 June 2026.

If your registered land in the ETS does not change between when you were last issued sample plots before 1 January 2023 and 31 December 2025, the following rules apply.

• If you had new participant-specific tables issued from information collected from all of your sample plots between 1 January 2018 and 31 December 2022, you may resubmit the same data to get tables issued for the current period.
• If you had a temporary waiver for the emissions return at the end of the 2018 to 2022 mandatory emissions return period, you need to measure your forest during the 2023 to 2025 mandatory emissions return period. You must submit this data to us to get carbon tables for the return due in 2026. If you measured some of your sample plots between 2018 and 2022, you can resubmit that data instead of measuring those plots again.

Flowchart to work out how these rules apply to you for the 2023-2025 period

Read a text version of this flowchart:

Find out whether you need to measure your forest this mandatory emissions return period [PDF, 245 KB]

If you have questions about how these rules apply to you, contact us at forestryETS@mpi.govt.nz

Read more about mandatory emissions return periods