# Commission Regulation (EU) No 600/2012 of 21 June 2012 on the verification of greenhouse gas emission reports and tonne-kilometre reports and the accreditation of verifiers pursuant to Directive 2003/87/EC of the European Parliament and of the Council (Text with EEA relevance), Article 23: Materiality level

Extent: E+W+S+N.I.

1. The materiality level shall be 5 % of the total reported emissions in the reporting period which is subject to verification, for any of the following:
(a) category A installations referred to in Article 19(2)(a) of Regulation (EU) No 601/2012 and category B installations referred to in Article 19(2)(b) of that Regulation;
(b) aircraft operators with annual emissions equal to or less than 500 kilotonnes of fossil CO2.
2. The materiality level shall be 2 % of the total reported emissions in the reporting period which is subject to verification, for any of the following:
(a) category C installations referred to in Article 19(2)(c) of Regulation (EU) No 601/2012;
(b) aircraft operators with annual emissions of more than 500 kilotonnes of fossil CO2.
3. For the purposes of verifying tonne-kilometre reports of aircraft operators, the materiality level shall be 5 % of the total reported tonne-kilometre data in the reporting period which is subject to verification.

---
Source: https://www.legislation.gov.uk/eur/2012/600/article/23 (the official version)
Page: https://openlegislation.uk/eu-regulation-2012-600/article-23
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.