http://www.legislation.gov.uk/eur/2012/600/article/23/2012-06-21Commission Regulation (EU) No 600/2012 of 21 June 2012 on the verification of greenhouse gas emission reports and tonne-kilometre reports and the accreditation of verifiers pursuant to Directive 2003/87/EC of the European Parliament and of the Council (Text with EEA relevance)Commission Regulation (EU) No 600/2012Commission Regulation (EU) No 600/2012 of 21 June 2012 on the verification of greenhouse gas emission reports and tonne-kilometre reports and the accreditation of verifiers pursuant to Directive 2003/87/EC of the European Parliament and of the Council (Text with EEA relevance)2020-12-11King's Printer of Acts of Parliamenthttps://webarchive.nationalarchives.gov.uk/eu-exit/https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32012R0600texttext/xmlen2012-06-21 CHAPTER II <Strong>VERIFICATION</Strong> Materiality level Article 23 1 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 Regulation (EU) No 601/2012 and category B installations referred to in Article 19(2)(b) of that Regulation; b aircraft operators with annual emissions equal to or less than 500 kilotonnes of fossil CO2. 2 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 Regulation (EU) No 601/2012; 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.