{
  "url": "https://openlegislation.uk/greenhouse-gas-emissions-trading-scheme-order-2020/schedule-2A/paragraph-53",
  "json_url": "https://openlegislation.uk/greenhouse-gas-emissions-trading-scheme-order-2020/schedule-2A/paragraph-53.json",
  "legislation": "uksi/2020/1265",
  "legislation_title": "The Greenhouse Gas Emissions Trading Scheme Order 2020",
  "legislation_url": "https://openlegislation.uk/greenhouse-gas-emissions-trading-scheme-order-2020",
  "path": "schedule/2A/paragraph/53",
  "kind": "paragraph",
  "number": "53",
  "heading": "Materiality level",
  "text": "(1) For the purpose of verifying fuel consumption and maritime emissions data in the annual emissions report, the materiality level is 5% of the respective total reported for each item in the scheme year.\n(2) For the purpose of verifying an annual emissions report, when the sum of all ships’ total aggregated emissions to be reported under this Schedule—\n(a) exceeds 500 000 tonnes of CO2 equivalent, the materiality level is 2% of the emissions data in the scheme year;\n(b) does not exceed 500 000 tonnes of CO2 equivalent, the materiality level is 5% of the emissions data in the scheme year.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 2A inserted (1.7.2026) by The Greenhouse Gas Emissions Trading Scheme (Amendment) (Extension to Maritime Activities) Order 2026 (S.I. 2026/392), art. 1(1), Sch. 1"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2020/1265/schedule/2A/paragraph/53",
    "retrieved_at": "2026-10-28T22:23:06.111058+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."
}