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Version status: Amended | Document consolidation status: Updated to reflect all known changes
Version date: 1 January 2025 - onwards
Version 6 of 6

Annex V Minimum tier requirements for calculation-based methodologies involving category A installations referred to in Article 19(2), point (a), and category A entities referred to in Article 75e(2), point (a), and calculation factors for commercial standard fuels used by category B and C installations referred to in Article 19(2), points (b) and (c), and category B entities referred to in Article 75e(2), point (b)

 Table 1 Minimum tiers to be applied for calculation-based methodologies in the case of category A installations and in the case of calculation factors for commercial standard fuels for all installations in accordance with point (a) of Article 26(1)

Activity/Source stream type

Activity data

Emission factor [Tiers for the emission factor relate to the preliminary emission factor, and carbon content relates to the total carbon content. For mixed materials, the biomass fraction must be determined separately. Tier 1 shall be the minimum tier to be applied for the biomass fraction in the case of category A installations and in the case of commercial standard fuels for all installations in accordance with point (a) of Article 26(1).]

Composition data (carbon content) [Tiers for the emission factor relate to the preliminary emission factor, and carbon content relates to the total carbon content. For mixed materials, the biomass fraction must be determined separately. Tier 1 shall be the minimum tier to be applied for the biomass fraction in the case of category A installations and in the case of commercial standard fuels for all installations in accordance with point (a) of Article 26(1).]

Oxidation factor

Conversion factor

Amount of fuel or material

Net calorific value