# Commission Implementing Regulation (EU) 2020/1208 of 7 August 2020 on structure, format, submission processes and review of information reported by Member States pursuant to Regulation (EU) 2018/1999 of the European Parliament and of the Council and repealing Commission Implementing Regulation (EU) No 749/2014, Annex XX: Reporting on accounted emissions and removals pursuant to Article 24

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

Table 1a: Greenhouse gas emissions and removals in the LULUCF sector as reported in the national greenhouse gas inventory (1) (2)
Part 1: LULUCF GHG emissions and removals on inventory and accounting category matching level
Net emissions and removals separately for CO2, CH4, N2O(kt CO2eq)
Net emissions and removals(kt CO2eq)(calculated automatically)
Greenhouse gas source and sink sub-categories
Greenhouse gas source and sink categories
LULUCF RegulationAccounting subcategory
LULUCF RegulationAccounting category
2021
2022
2023
2024
2025
Total
2021
2022
2023
2024
2025
Total
4.A.1.
Forest land remaining forest land
4.A
Forest land
Forest land remaining forest land
Managed forest land
4.A.2.1
Cropland converted to forest land
4.A
Forest land
Cropland converted to forest land
Afforested land
4.A.2.2
Grassland converted to forest land
4.A
Forest land
Grassland converted to forest land
Afforested land
4.A.2.3
Wetlands converted to forest land
4.A
Forest land
Wetland converted to forest land
Afforested land
4.A.2.4
Settlements converted to forest land
4.A
Forest land
Settlements converted to forest land
Afforested land
4.A.2.5
Other land converted to forest land
4.A
Forest land
Other land converted to forest land
Afforested land
4.B.1.
Cropland remaining cropland
4.B.
Cropland
Cropland remaining cropland
Managed cropland
4.B.2.1
Forest land converted to cropland
4.B.
Cropland
Forest land converted to cropland
Deforested land
4.B.2.2
Grassland converted to cropland
4.B.
Cropland
Grassland converted to cropland
Managed cropland
4.B.2.3
Wetlands converted to cropland
4.B.
Cropland
Wetland converted to cropland
Managed cropland
4.B.2.4
Settlements converted to cropland
4.B.
Cropland
Settlements converted to cropland
Managed cropland
4.B.2.5
Other land converted to cropland
4.B.
Cropland
Other land converted to cropland
Managed cropland
4.C.1.
Grassland remaining grassland
4.C.
Grassland
Grassland remaining grassland
Managed grassland
4.C.2.1
Forest land converted to grassland
4.C.
Grassland
Forest land converted to grassland
Deforested land
4.C.2.2
Cropland converted to grassland
4.C.
Grassland
Cropland converted to grassland
Managed grassland
4.C.2.3
Wetlands converted to grassland
4.C.
Grassland
Wetland converted to grassland
Managed grassland
4.C.2.4
Settlements converted to grassland
4.C.
Grassland
Settlements converted to grassland
Managed grassland
4.C.2.5
Other Land converted to grassland
4.C.
Grassland
Other land converted to grassland
Managed grassland
4.D.1.
Wetlands remaining wetlands
4.D.
Wetlands
Wetland remaining wetland
Managed wetland
4.D.2.1.1
Forest land converted to peat extraction
4.D.
Wetlands
Forest land converted to wetland
Deforested land
4.D.2.1.2
Cropland converted to peat extraction
4.D.
Wetlands
Cropland converted to wetland
Managed cropland
4.D.2.1.3
Grassland converted to peat extraction
4.D.
Wetlands
Grassland converted to wetland
Managed grassland
4.D.2.1.4
Settlements converted to peat extraction
4.D.
Wetlands
Settlement converted to wetland
Managed wetland
4.D.2.1.5
Other land converted to peat extraction
4.D.
Wetlands
Other land converted to wetland
Managed wetland
4.D.2.2.1
Forest land converted to flooded land
4.D.
Wetlands
Forest land converted to wetland
Deforested land
4.D.2.2.2
Cropland converted to flooded land
4.D.
Wetlands
Cropland converted to wetland
Managed cropland
4.D.2.2.3
Grassland converted to flooded land
4.D.
Wetlands
Grassland converted to wetland
Managed grassland
4.D.2.2.4
Settlements converted to flooded land
4.D.
Wetlands
Settlement converted to wetland
Managed wetland
4.D.2.2.5
Other land converted to flooded land
4.D.
Wetlands
Other land converted to wetland
Managed wetland
4.D.2.3.1
Forest land converted to other wetlands
4.D.
Wetlands
Forest land converted to wetland
Deforested land
4.D.2.3.2
Cropland converted to other wetlands
4.D.
Wetlands
Cropland converted to wetland
Managed cropland
4.D.2.3.3
Grassland converted to other wetlands
4.D.
Wetlands
Grassland converted to wetland
Managed grassland
4.D.2.3.4
Settlements converted to other wetlands
4.D.
Wetlands
Settlement converted to wetland
Managed wetland
4.D.2.3.5
Other land converted to other wetlands
4.D.
Wetlands
Other land converted to wetland
Managed wetland
4.E.1.
Settlements remaining settlements
4.E.
Settlements
not accounted for under Regulation (EU) 2018/841
4.E.2.1
Forest land converted to settlements
4.E.
Settlements
Forest land converted to settlements
Deforested land
4.E.2.2
Cropland converted to settlements
4.E.
Settlements
Cropland converted to settlements
Managed cropland
4.E.2.3
Grassland converted to settlements
4.E.
Settlements
Grassland converted to settlement
Managed grassland
4.E.2.4
Wetlands converted to settlements
4.E.
Settlements
Wetland converted to settlement
Managed wetland
4.E.2.5
Other land converted to settlements
4.E.
Settlements
not accounted for under Regulation (EU) 2018/841
4.F.2.
Other land remaining other land
4.F.
Other land
not accounted for under Regulation (EU) 2018/841
4.F.2.1
Forest land converted to other land
4.F.
Other land
Forest land converted to other land
Deforested land
4.F.2.2
Cropland converted to other land
4.F.
Other land
Cropland converted to other land
Managed cropland
4.F.2.3
Grassland converted to other land
4.F.
Other land
Grassland converted to other land
Managed grassland
4.F.2.4
Wetlands converted to other land
4.F.
Other land
Wetland converted to other land
Managed wetland
4.F.2.5
Settlements converted to other land
4.F.
Other land
not accounted for under Regulation (EU) 2018/841
4.G
Harvested wood products; thereof: Harvested wood products from managed forest land (2)
4.G.
Harvested wood products
Harvested wood products from managed forest land
Managed forest land
4.G
Harvested wood products; thereof: Harvested wood products from afforested land (2)
4.G.
Harvested wood products
Harvested wood products from afforested land
Afforested land
4.G
Harvested wood products; thereof: Harvested wood products from deforested land
4.G.
Harvested wood products
not accounted for under Regulation (EU) 2018/841
4.G
Harvested wood products; thereof: Harvested wood products from other land
4.G.
Harvested wood products
not accounted for under Regulation (EU) 2018/841
4.H.
Other (please specify)
4.H.
Other
not accounted for under Regulation (EU) 2018/841
Table 1a Part 2: summary for comparison with CRT (automatically calculated)
Net emissions and removals separately for CO2, CH4, N2O(kt CO2eq)
Net emissions and removals(kt CO2eq)(calculated automatically)
Greenhouse gas source and sink categories
2021
2022
2023
2024
2025
Total
2021
2022
2023
2024
2025
Total
4.A.
Forest land
4.B.
Cropland
4.C.
Grassland
4.D.
Wetlands
4.E.
Settlements
4.F.
Other land
4.G.
Harvested wood products
4.H.
Other
Table 1a Part 3: summary in accounting categories (automatically calculated)
Net emissions and removals separately for CO2, CH4, N2O(kt CO2eq)
Net emissions and removals(kt CO2eq)(calculated automatically)
LULUCF RegulationAccounting category
2021
2022
2023
2024
2025
Total
2021
2022
2023
2024
2025
Total
Sum afforested land
Sum deforested land
Sum managed cropland
Sum managed grassland
Sum managed forest land
Sum managed wetland
Sum unaccounted
Table 1b: Accounting table
Land Accounting Categories
NET EMISSIONS/REMOVALS (10)
Accounting parameters
Accounting quantity (3)
2021
2022
2023
2024
2025
Total (2)
A
Mandatory accounting categories
A.1
Managed Forest land
thereof Forest land remaining Forest land
transferred from Table 1a
thereof HWP from Managed forest land (8) (9)
transferred from Table 1a
thereof Dead wood (8)
excluded emissions from natural disturbances (4)
excluded subsequent removals from land subject to natural disturbances (5)
Forest Reference Level (FRL) (6)
Technical correction(s) to FRL (7)
Forest management cap (8)
A.2
Afforested Land
transferred from Table 1a
thereof HWP from Afforested land (9)
excluded emissions from natural disturbances (4)
excluded subsequent removals from land subject to natural disturbances (5)
A.3
Deforested Land
transferred from Table 1a
A.4
Managed Cropland (1)
transferred from Table 1a
A.5
Managed Grassland (1)
transferred from Table 1a
B
Elected accounting categories
B.1
Managed Wetland (if elected)
transferred from Table 1a
TOTAL
Table 2: Information on emissions and removals from natural disturbances (1)
Identification code of geographic location (2)
IDENTIFICATION OF NATURAL DISTURBANCES EVENT
AREA SUBJECT TO NATURAL DISTURBANCES IN THE YEAR WHEN IT WAS FIRST REPORTED
EMISSIONS FROM AREAS SUBJECT TO NATURAL DISTURBANCES
Background level (7)
Margin (7)
Trigger test (8)
ACCOUNTING QUANTITIES
Area subject to natural disturbances in the year when it was first reported
Area subject to natural disturbances in the inventory year
Total emissions (4)
Salvage Logging (5)
Emissions from natural disturbances (6)
Emissions in inventory year that can be exluded in the inventory year (9)
Subsequent removals in inventory year (10)
Year of natural disturbances (3)
Disturbance type
CO2
CH4
N2O
Emissions
Removals
(kha)
(kt CO2 eq)
(kt CO2 eq)
(kt CO2 eq)
(Yes/No)
(kt CO2 eq)
Total for 2021 natural disturbances (11), (12)
Year: 2021
Total for 2021 natural disturbances (11), (12)
Total for 2022 natural disturbances (11), (12)
Year: 2022
Total for 2022 natural disturbances (11), (12)
Total for 2023 natural disturbances (11), (12)
Year: 2023
Total for 2023 natural disturbances (11), (12)
Total for 2024 natural disturbances (11), (12)
Year: 2024
Total for 2024 natural disturbances (11), (12)
Total for 2025 natural disturbances (11), (12)
Year: 2025
Total for 2025 natural disturbances (11), (12)
Documentation box
Parties shall provide detailed explanation on how the subsequent removals to be excluded from accounting are calculated in relevant annex of the NIR. Use this documentation box to provide references to relevant sections of the NIR if any additional details are needed to understand the content of this table.
Documentation box

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Source: https://www.legislation.gov.uk/eur/2020/1208/annex/XX (the official version)
Page: https://openlegislation.uk/eu-regulation-2020-1208/annex-XX
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.

