# 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), Article 23: Materiality level

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

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:
(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;
(b) aircraft operators with annual emissions equal to or less than 500 kilotonnes of fossil CO2.
2. 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:
(a) category C installations referred to in Article 19(2)(c) of Implementing Regulation (EU) 2018/2066;
(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.
4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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Source: https://www.legislation.gov.uk/eur/2018/2067/article/23 (the official version)
Page: https://openlegislation.uk/eu-regulation-2018-2067/article-23
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.