94Beverage grade ethanol

94 Beverage grade ethanol

(1) Kilolitres of ethanol produced as part of carrying on the beverage grade ethanol production activity at the facility that meet the requirements of subsection (2). (2) The requirements for ethanol to be included in subsection (1) are that the ethanol: (a) would otherwise be eligible as ethanol—95 or ethanol—absolute, but is not included in the tonnes of those products under section 92 or 93; and (b) has been processed to a higher degree of purity than ordinarily required for ethanol—95 or ethanol—absolute, to a standard for use in beverages and other forms of human consumption; and (c) is of saleable quality. (3) The metric in subsection (1) is applicable to a facility that produces beverage grade ethanol through the physical and chemical transformation of feedstocks into ethanol that meets the requirements in subsection (2). (4) The activity in subsection (3) is the beverage grade ethanol production activity. (5) The default emissions intensity is 1.070 t CO2‑e per kilolitre of ethanol covered by subsections (1) and (2).