# 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 4.1: Tiers for the emission factor using Method A:

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

Tier 1: The operator shall apply one of the following:
(a) the standard factors listed in Annex VI section 2 Table 2;
(b) other constant values in accordance with point (e) of Article 31(1), where no applicable value is contained in Annex VI.
Tier 2: The operator shall apply a country specific emission factor in accordance with point (b) or (c) of Art. 31(1), or values in accordance with point (d) of Article 31(1).
Tier 3: The operator shall determine the emission factor in accordance with Articles 32 to 35. Stoichiometric ratios as listed in section 2 of Annex VI shall be used to convert composition data into emission factors, where relevant.

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Source: https://www.legislation.gov.uk/eur/2018/2066/annex/II/division/4/division/4.1 (the official version)
Page: https://openlegislation.uk/eu-regulation-2018-2066/annex-II/division-4/division-4.1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.