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1. Member States may, until 31 December 2029, exempt combustion plants that are part of a small isolated system on 4 August 2024 from compliance with the emission limit values referred to in Article 30(2) and in Article 15(3) for sulphur dioxide, nitrogen oxides and dust or, where applicable, with the rates of desulphurisation referred to in Article 31. The emission limit values for sulphur dioxide, nitrogen oxides and dust set out in the permit for such combustion plants, pursuant to the requirements of Directives 2001/80/EC and 2008/1/EC, shall at least be maintained. The Member States shall take measures to ensure that the emissions are monitored and that no significant pollution is caused. Member States may only exempt installations from the emission limit values when all measures resulting in less pollution have been exhausted. The exemption shall not be made for a longer period than necessary.

2. From 1 January 2030, the combustion plants concerned shall comply with the emission limit values for sulphur dioxide, nitrogen oxides and dust set out in Part 2 of Annex V and with the emission limit values referred to in Article 15(3) for sulphur dioxide, nitrogen oxides and dust.

3. Member States that provide exemptions in accordance with paragraph 1 of this Article shall implement a compliance plan covering the combustion plants that benefit from such exemptions. The compliance plan shall contain information on the measures to ensure compliance of the plants concerned by 31 December 2029 with the emission limit values for sulphur dioxide, nitrogen oxides and dust set out in Part 2 of Annex V and with the emission limit values in Article 15(3) for sulphur dioxide, nitrogen oxides and dust. The compliance plan shall also include information on measures to minimise the magnitude and duration of the pollutant emissions during the period covered by the plan and information on demand management measures and cleaner fuel switching possibilities or cleaner alternatives such as the deployment of renewables and interconnection with the mainland grids.

4. Not later than 5 February 2025, Member States shall communicate their compliance plan to the Commission. The Commission shall evaluate the plans and, where the Commission has raised no objections within 12 months of receipt of the plan, the Member State concerned shall consider its plan to have been accepted. Where the Commission raises objections on the ground that the plan does not guarantee the compliance of the plants concerned by 31 December 2029 or does not minimise the magnitude and duration of the pollutant emissions during the period covered by the plan, the Member State concerned shall communicate to the Commission a revised plan within 6 months of the notification of the Commission’s objections. In relation to the evaluation of a revised version of a plan which a Member State communicates to the Commission, the period referred to in the second sentence shall be 6 months.

5. Member States shall report to the Commission on the progress made in relation to the actions described in the compliance plan not later than 5 February 2026, and at the end of each subsequent calendar year. Member States shall inform the Commission of any subsequent changes to the compliance plan. In relation to the evaluation of a revised version of a plan which a Member State communicates to the Commission, the period referred to in the second sentence of paragraph 4 shall be six months.

6. The Member State shall make information on the derogation and the conditions imposed publicly available in accordance with Article 24(2).