{
  "url": "https://openlegislation.uk/eu-regulation-2018-2067/article-23",
  "json_url": "https://openlegislation.uk/eu-regulation-2018-2067/article-23.json",
  "legislation": "eur/2018/2067",
  "legislation_title": "Commission Implementing Regulation (EU) 2018/2067 of 19 December 2018 on the verification of data and on the accreditation of verifiers pursuant to Directive 2003/87/EC of the European Parliament and of the Council (Text with EEA relevance)",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2018-2067",
  "path": "article/23",
  "kind": "article",
  "number": "23",
  "heading": "Materiality level",
  "text": "1. For the purposes of verifying emission reports, 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:\n(a) category A installations referred to in Article 19(2)(a) of Implementing Regulation (EU) 2018/2066 and category B installations referred to in Article 19(2)(b) of that Implementing Regulation;\n(b) aircraft operators with annual emissions equal to or less than 500 kilotonnes of fossil CO2.\n2. For the purposes of verifying emissions reports 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:\n(a) category C installations referred to in Article 19(2)(c) of Implementing Regulation (EU) 2018/2066;\n(b) aircraft operators with annual emissions of more than 500 kilotonnes of fossil CO2.\n3. 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.\n4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Art. 23(4) omitted (31.12.2020) by virtue of The Greenhouse Gas Emissions Trading Scheme (Amendment) (EU Exit) (No. 2) Regulations 2019 (S.I. 2019/916), regs. 1, 26; 2020 c. 1, Sch. 5 para. 1(1)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2018/2067/article/23",
    "retrieved_at": "2026-11-01T14:43:41.564249+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."
}