# Commission Implementing Regulation (EU) 2018/2066 of 19 December 2018 on the monitoring and reporting of greenhouse gas emissions pursuant to Directive 2003/87/EC of the European Parliament and of the Council and amending Commission Regulation (EU) No 601/2012 (Text with EEA relevance), Division 2.3: Tiers for oxidation factors

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

Tier 1: The operator shall apply an oxidation factor of 1.
Tier 2: The operator shall apply oxidation factors for the respective fuel in accordance with point (b) or (c) of Article 31(1).
Tier 3: For fuels, the operator shall derive activity-specific factors based on the relevant carbon contents of ashes, effluents and other wastes and by-products, and other relevant incompletely oxidised gaseous forms of carbon emitted except CO. Composition data shall be determined in accordance with Article 32 to 35.

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Source: https://www.legislation.gov.uk/eur/2018/2066/annex/II/division/2/division/2.3 (the official version)
Page: https://openlegislation.uk/eu-regulation-2018-2066/annex-II/division-2/division-2.3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.