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Article 23 Materiality level

United Kingdom

Original text. Later amendments are not shown.

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.

F14.

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Annotations

Textual amendments

F1

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)