{
  "url": "https://openlegislation.uk/eu-directive-2003-87/annex-IV/part-A/division-2",
  "json_url": "https://openlegislation.uk/eu-directive-2003-87/annex-IV/part-A/division-2.json",
  "legislation": "eudr/2003/87",
  "legislation_title": "Directive 2003/87/EC of the European Parliament and of the Council of 13 October 2003 establishing a system for greenhouse gas emission allowance trading within the Union and amending Council Directive 96/61/EC (Text with EEA relevance)",
  "legislation_url": "https://openlegislation.uk/eu-directive-2003-87",
  "path": "annex/IV/part/A/division/2",
  "kind": "division",
  "number": null,
  "heading": "Calculation",
  "text": "Calculations of emissions shall be performed using the formula:\nActivity data × Emission factor × Oxidation factor\nActivity data (fuel used, production rate etc.) shall be monitored on the basis of supply data or measurement.\nAccepted emission factors shall be used. Activity-specific emission factors are acceptable for all fuels. Default factors are acceptable for all fuels except non-commercial ones (waste fuels such as tyres and industrial process gases). Seam-specific defaults for coal, and EU-specific or producer country-specific defaults for natural gas shall be further elaborated. IPCC default values are acceptable for refinery products. The emission factor for biomass shall be zero.\nIf the emission factor does not take account of the fact that some of the carbon is not oxidised, then an additional oxidation factor shall be used. If activity-specific emission factors have been calculated and already take oxidation into account, then an oxidation factor need not be applied.\nDefault oxidation factors developed pursuant to Directive 96/61/EC shall be used, unless the operator can demonstrate that activity-specific factors are more accurate.\nA separate calculation shall be made for each activity, installation and for each fuel.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudr/2003/87/annex/IV/part/A/division/2",
    "retrieved_at": "2026-11-01T15:22:52.291036+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}