ANNEX VSupplementary provisions
ANNEX V In Annex V to Regulation (EU) 2018/1999, Part 3 is replaced by the following: ‘ Part 3 Methodologies for monitoring and reporting in the LULUCF sector For monitoring and reporting in the LULUCF sector, Member States shall use geographically explicit land-use conversion data in accordance with the 2006 IPCC Guidelines for national GHG inventories. The Commission shall provide adequate support and assistance to the Member States in order to ensure consistency and transparency of the data collected. Member States are encouraged to explore synergies and opportunities to consolidate reporting with other relevant policy areas and strive towards greenhouse gas inventories which allow for interoperability with relevant electronic databases and geographic information systems, including: (a) a system for the monitoring of land use units with high-carbon stock land, as defined in Article 29(4) of Directive (EU) 2018/2001; (b) a system for the monitoring of land use units subject to protection, defined as land covered by one or more of the following categories: — land with a high biodiversity value as defined in Article 29(3) of Directive (EU) 2018/2001; — sites of Community importance adopted and special areas of conservation designated in accordance with Article 4 of Council Directive 92/43/EEC ( * ) and land units outside of those which are subject to protection and conservation measures under Article 6(1) and (2) of that Directive in order to meet site conservation objectives; — breeding sites and resting places of the species listed in Annex IV to Directive 92/43/EEC which are subject to protection measures under Article 12 of that Directive; — the natural habitats listed in Annex I to Directive 92/43/EEC and the habitats of species listed in Annex II to Directive 92/43/EEC which are found outside sites of Community importance or special areas of conservation and which contribute to those habitats and species reaching favourable conservation status under Article 2 of that Directive or which can be made subject to preventive and remedial measures under Directive 2004/35/EC of the European Parliament and of the Council ( ** ) ; — special protection areas classified under Article 4 of Directive 2009/147/EC of the European Parliament and of the Council ( *** ) and the land units outside of those areas which are subject to protection and conservation measures under Article 4 of Directive 2009/147/EC and Article 6(2) of Directive 92/43/EEC in order to meet site conservation objectives; — land units which are subject to measures for the preservation of birds reported as not being in secure status under Article 12 of Directive 2009/147/EC in order to fulfil the requirement under Article 4(4), second sentence, of that Directive to strive to avoid pollution or deterioration of habitats or fulfil the requirement under Article 3 of that Directive to preserve and maintain a sufficient diversity and area of habitats for bird species; — any other habitats which the Member State designates for equivalent purposes to those laid down in Directives 92/43/EEC and 2009/147/EC; — land units subject to measures required to protect and ensure the non-deterioration of the ecological status of those bodies of surface water referred to in Article 4(1), point (a)(iii), of Directive 2000/60/EC of the European Parliament and of the Council ( **** ) ; — natural flood plains or areas for the retention of flood water protected by Member States in relation to flood risk management under Directive 2007/60/EC of the European Parliament and of the Council ( ***** ) ; — the protected areas designated by Member States in order to achieve the protected areas targets; (c) a system for the monitoring of land use units that are the subject of restoration, defined as land covered by one or more of the following categories: — sites of Community importance, special areas of conservation and special protection areas as described in point (b), together with the land units outside of those which have been identified as in need of restoration or compensatory measures aimed at meeting site conservation objectives; — the habitats of wild bird species referred to in Article 4(2) of Directive 2009/147/EC or listed in Annex I thereto, which are found outside of special protection areas and which have been identified as in need of restoration measures for the purposes of Directive 2009/147/EC; — the natural habitats listed in Annex I to Directive 92/43/EEC and the habitats of species listed in Annex II thereto outside sites of Community importance or special areas of conservation, and identified as in need of restoration measures for the purposes of the achievement of favourable conservation status under Directive 92/43/EEC, or identified as in need of remedial measures for the purposes of Article 6 of Directive 2004/35/EC; — areas identified as being in need of restoration or that are subject to measures for ensuring their non-deterioration under a nature restoration plan applicable in a Member State; — land units subject to measures required to restore to good ecological status the bodies of surface water referred to in Article 4(1), point (a)(iii), of Directive 2000/60/EC, or measures required to restore such bodies to high ecological status where required by law; — land units subject to measures for the recreation and restoration of wetland areas, as referred to in Part B, point (vii), of Annex VI to Directive 2000/60/EC; — areas in need of ecosystem restoration so as to achieve good ecosystem condition in accordance with Regulation (EU) 2020/852 of the European Parliament of the Council ( ****** ) ; (d) a system for the monitoring of the following land use units with high climate risk: — areas subject to compensation under paragraphs 5 and 6 of Article 13b of Regulation (EU) 2018/841; — areas referred to in Article 5(1) of Directive 2007/60/EC; — areas identified in the Member States’ national adaptation strategy with high natural and man-made risks, subject to climate-related disaster risk reduction actions; (e) a system for the monitoring of soil carbon stocks, using, inter alia , annual land use/cover area frame statistical survey (LUCAS) datasets. The greenhouse gas inventory shall enable the exchange and integration of data between the electronic databases and the geographic information systems, in order to facilitate their comparability and public accessibility. For the period 2021-2025, Member States shall use at least Tier 1 methodologies in accordance with the 2006 IPCC guidelines for national GHG inventories, except for a carbon pool that accounts for at least 25 % of emissions or removals in a source or sink category which is prioritised within a Member State’s national inventory system because its estimate has a significant influence on a country’s total inventory of GHGs in terms of the absolute level of emissions and removals, the trend in emissions and removals, or the uncertainty in emissions and removals in the land use categories, in which case, at least Tier 2 methodologies in accordance with the 2006 IPCC guidelines for national GHG inventories shall be used. From the greenhouse gas inventory submission in 2028 onwards, Member States shall use at least Tier 2 methodologies in accordance with the 2006 IPCC guidelines for national GHG inventories, whereas Member States shall, as early as possible and from the greenhouse gas inventory submission in 2030 onwards, at the latest, for all carbon pool emission and removal estimates falling in areas of high carbon stock land use units referred to in point (a), areas of land use units under protection or under restoration referred to in points (b) and (c), and areas of land use units under high future climate risks referred to in point (d), apply Tier 3 methodologies, in accordance with the 2006 IPCC guidelines for national GHG inventories. Notwithstanding the previous subparagraph, where the area under any individual category listed in points (a) to (d) represents less than 1 % of the area of managed land reported by the Member State, Member States shall use at least Tier 2 methodologies in accordance with the 2006 IPCC guidelines for national GHG inventories. ( * ) Council Directive 92/43/EEC of 21 May 1992 on the conservation of natural habitats and of wild fauna and flora ( OJ L 206, 22.7.1992, p. 7 ). ( ** ) Directive 2004/35/EC of the European Parliament and of the Council of 21 April 2004 on environmental liability with regard to the prevention and remedying of environmental damage ( OJ L 143, 30.4.2004, p. 56 ). ( *** ) Directive 2009/147/EC of the European Parliament and of the Council of 30 November 2009 on the conservation of wild birds ( OJ L 20, 26.1.2010, p. 7 ). ( **** ) Directive 2000/60/EC of the European Parliament and of the Council of 23 October 2000 establishing a framework for Community action in the field of water policy ( OJ L 327, 22.12.2000, p. 1 ). ( ***** ) Directive 2007/60/EC of the European Parliament and of the Council of 23 October 2007 on the assessment and management of flood risks ( OJ L 288, 6.11.2007, p. 27 ). ( ****** ) Regulation (EU) 2020/852 of the European Parliament of the Council of 18 June 2020 on the establishment of a framework to facilitate sustainable investment, and amending Regulation (EU) 2019/2088 ( OJ L 198, 22.6.2020, p. 13 ).’ ’