Division Method B (Output based):

Tier 1: A conservative value of 0,123 tonnes of CaO (corresponding to 0,09642 tonnes of CO₂) per tonne of product shall be applied for the calculation of the emission factor instead of the results of analyses. All inorganic and organic carbon in the clay material shall be considered as included in this value. Additives shall be considered as not included in this value.

Tier 2: An emission factor shall be derived and updated at least once per year using industry best practice reflecting site-specific conditions and the product mix of the installation.

Tier 3: The determination of the composition of the products shall be carried out in accordance with Articles 32 to 35. Stoichiometric ratios referred to in Annex VI section 2 Table 3 shall be used to convert composition data into emission factors assuming that all of the relevant metal oxides have been derived from respective carbonates, where relevant.

By way of derogation from section 1 of this Annex, for the scrubbing of flue gases the following tier for the emission factor shall apply:

Tier 1: The operator shall apply the stoichiometric ratio of CaCO₃ as shown in section 2 of Annex VI.

For scrubbing, no other tier and no conversion factor shall be used. Double counting from used limestone recycled as raw material in the same installation shall be avoided.