The National Forestry Accounting Plan contains:
- the Forest Reference Level (FRL) for the period 2021 to 2025, against which greenhouse gases removals from managed forest land will be assessed
- a description of the approach taken to calculate that Forest Reference Level. Following the requirements of the (EU) regulation 2018/841, it assumes a continuation of sustainable forest management practice documented in the period from 2000 to 2009
At the end of the period 2021 to 2025, greenhouse gas removals from managed forest land will be compared to the Forest Reference Level. If the greenhouse gases removals from managed forest land are smaller than the Forest Reference Level, then the UK will need to compensate for them through over-achievements in other land-use sectors or through the flexibilities set up in the regulation.