Commission Implementing Decision (EU) 2026/406of 24 February 2026recognising that the report submitted by the United Kingdom under Article 31(3) of Directive (EU) 2018/2001 of the European Parliament and of the Council contains accurate data for the purposes of measuring the greenhouse gas emissions associated with the cultivation of winter wheat, oilseed rape and sugar beet in that country(Text with EEA relevance)

Commission Implementing Decision (EU) 2026/406 of 24 February 2026 recognising that the report submitted by the United Kingdom under Article 31(3) of Directive (EU) 2018/2001 of the European Parliament and of the Council contains accurate data for the purposes of measuring the greenhouse gas emissions associated with the cultivation of winter wheat, oilseed rape and sugar beet in that country (Text with EEA relevance) THE EUROPEAN COMMISSION, Having regard to the Treaty on the Functioning of the European Union, Having regard to Directive (EU) 2018/2001 of the European Parliament and of the Council of 11 December 2018 on the promotion of the use of energy from renewable sources OJ L 328, 21.12.2018, p. 82, ELI: http://data.europa.eu/eli/dir/2018/2001/oj. , and in particular Article 31(4) thereof, Whereas: (1) Directive (EU) 2018/2001 requires biofuels, bioliquids, and biomass fuels to save significant greenhouse gas emissions compared to fossil fuels so that they can be counted towards the targets set in that Directive. For that purpose, Article 29(10) of that Directive sets specific emission savings thresholds for those fuels, and Article 31 regulates how to calculate the greenhouse gas emission savings from their use. When making those calculations, it is possible to use the default values set out in Annexes V and VI to Directive (EU) 2018/2001. Instead of the default values of greenhouse gas emissions from the cultivation of agricultural raw materials, it is possible to use typical values under some conditions. Those typical values, representing the average value in a specific area, may be reported to the Commission by Member States or third countries. The typical values may only be used if the Commission recognises them to be accurate. (2) Article 31(2) of Directive (EU) 2018/2001 allows Member States to submit to the Commission reports including information on the typical greenhouse gas emissions from the cultivation of agricultural raw materials of the areas on their territory classified as level 2 in the nomenclature of territorial units for statistics (NUTS) or as a more disaggregated NUTS level, in accordance with Regulation (EC) No 1059/2003 of the European Parliament and of the Council Regulation (EC) No 1059/2003 of the European Parliament and of the Council of 26 May 2003 on the establishment of a common classification of territorial units for statistics (NUTS) (OJ L 154, 21.6.2003, p. 1, ELI: http://data.europa.eu/eli/reg/2003/1059/oj). . Article 31(3) of Directive (EU) 2018/2001 allows third countries to submit reports equivalent to those submitted by Member States referred to in Article 31(2) of that Directive (3) On 29 July 2025, the United Kingdom submitted to the Commission the final report with data for the purposes of measuring the greenhouse gas emissions associated with the cultivation of winter wheat, oilseed rape and sugar beet typically produced in areas on its territory classified as level 2 in the nomenclature of territorial units for statistics. The United Kingdom asked for the data to be recognised as accurate in accordance with Article 31(4) of Directive (EU) 2018/2001.

(4) The Commission assessed the report and found that it contains accurate data for the purposes of measuring the greenhouse gas emissions associated with the cultivation of winter wheat, oilseed rape and sugar beet typically produced in NUTS 2 regions in the United Kingdom. Therefore, the accuracy of the data for the purposes of measuring the greenhouse gas emissions associated with the cultivation of those feedstocks should be recognised. (5) The measures provided for in this Decision are in accordance with the opinion of the Committee on the Sustainability of Biofuels, Bioliquids and Biomass Fuels, HAS ADOPTED THIS DECISION:

Article 1

The report submitted for recognition to the Commission by the United Kingdom on 29 July 2025 contains accurate data for the purposes of measuring the greenhouse gas emissions associated with the cultivation of winter wheat, oilseed rape and sugar beet typically produced in NUTS 2 regions in the United Kingdom. The summary of the report’s data is set out in the Annex.

Article 2

If the data contained in the report as submitted for recognition to the Commission on 29 July 2025, changes in a way that might affect the accuracy of the data and thereby the basis for this Decision, the United Kingdom shall notify the Commission of such changes immediately. The Commission shall assess the notified changes to determine whether the report still provides the accurate data for which it is recognised.

Article 3

This Decision shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union. It shall cease to apply on 17 March 2031. Done at Brussels, 24 February 2026. For the Commission The President Ursula von der Leyen

Annex

ANNEX Greenhouse gas emissions from cultivation of winter wheat in the regions of the United Kingdom [kg CO2e/tonne dry feedstock] ITL2 Region according to Regulation (EC) No 1059/2003Soil N2OEmbeddedFuel useSeedTotalDirectIndirectFertiliserNeutralisationPesticideNorth EastC1Tees Valley & Durham58,1023,3367,3032,637,6446,387,04256,81C2Northumberland and Tyne and Wear58,1023,3367,3032,637,6446,387,04256,81North WestD1Cumbria98,7231,9392,1234,3210,4675,959,63372,82D3Greater Manchester98,7231,9392,1234,3210,4675,959,63372,82D4Lancashire98,7231,9392,1234,3210,4675,959,63372,82D6Cheshire98,7231,9392,1234,3210,4675,959,63372,82D7Merseyside98,7231,9392,1234,3210,4675,959,63372,82Yorkshire & HumberE1East Yorkshire and Northern Lincolnshire55,3123,4067,5246,517,6746,916,44254,32E2North Yorkshire55,3123,4067,5246,517,6746,916,44254,32E3South Yorkshire55,3123,4067,5246,517,6746,916,44254,32E4West Yorkshire55,3123,4067,5246,517,6746,916,44254,32East MidlandsF1Derbyshire and Nottinghamshire53,9423,9269,0246,917,8442,626,58251,41F2Leicestershire, Rutland and Northamptonshire53,9423,9269,0246,917,8442,626,58251,41 F3Lincolnshire53,9423,9269,0246,917,8442,626,58251,41West MidlandsG1Herefordshire, Worcestershire and Warwickshire64,5725,5073,5733,068,3557,177,01284,95G2Shropshire and Staffordshire64,5725,5073,5733,068,3557,177,01284,95G3West Midlands64,5725,5073,5733,068,3557,177,01284,95East of EnglandH1East Anglia51,1623,3867,4646,497,6641,176,43244,31H2Bedfordshire and Hertfordshire51,1623,3867,4646,497,6641,176,43244,31H3Essex51,1623,3867,4646,497,6641,176,43244,31South EastJ1Berkshire, Buckinghamshire and Oxfordshire61,3623,3567,3846,477,6546,646,42259,83J2Surrey, East and West Sussex61,3623,3567,3846,477,6546,646,42259,83J3Hampshire and Isle of Wight61,3623,3567,3846,477,6546,646,42259,83J4Kent61,3623,3567,3846,477,6546,646,42259,83South WestK1Gloucestershire, Wiltshire and Bristol/Bath area78,1424,1569,6847,097,9159,556,96294,07K2Dorset and Somerset78,1424,1570,6847,096,8159,556,96293,97K3Cornwall and Isles of Scilly78,1424,1570,6832,806,8159,556,96293,97

K4Devon78,1424,1570,6832,806,8159,556,96293,97WalesL1West Wales and The Valleys104,9726,1175,3533,708,5663,877,88336,53L2East Wales104,9726,1175,3533,708,5663,877,88336,53ScotlandM5North Eastern Scotland69,6822,8766,0032,557,4947,106,90266,70M6Highlands and Islands69,6822,8766,0032,557,4947,106,90266,70M7Eastern Scotland69,6822,8766,0032,557,4947,106,90266,70M8West Central Scotland69,6822,8766,0032,557,4947,106,90266,70M9Southern Scotland69,6822,8766,0032,557,4947,106,90266,70Northern IrelandN0Northern Ireland106,1625,7074,1633,108,4251,577,76322,72 Greenhouse gas emissions arising from cultivation of oilseed rape in the regions of the United Kingdom [kg CO2e/tonne dry feedstock] ITL2 Region according to Regulation (EC) No 1059/2003Soil N2OEmbeddedFuel useSeedTotalDirectIndirectFertiliserNeutralisationPesticideNorth EastC1Tees Valley & Durham115,2077,22129,3050,669,8689,861,15495,28C2Northumberland and Tyne and Wear115,2077,22129,3050,669,8689,861,15495,28North WestD1Cumbria145,1779,24132,6950,3610,12112,491,18553,86D3Greater Manchester145,1779,24132,6950,3610,12112,491,18553,86 D4Lancashire145,1779,24132,6950,3610,12112,491,18553,86D6Cheshire145,1779,24132,6950,3610,12112,491,18553,86D7Merseyside145,1779,24132,6950,3610,12112,491,18553,86Yorkshire & HumberE1East Yorkshire and Northern Lincolnshire112,5279,24132,6898,0610,1294,921,18503,62E2North Yorkshire112,5279,24132,6898,0610,1294,921,18503,62E3South Yorkshire112,5279,24132,6898,0610,1294,921,18503,62E4West Yorkshire112,5279,24132,6898,0610,1294,921,18503,62East MidlandsF1Derbyshire and Nottinghamshire124,5791,69153,53103,7211,7196,191,37553,74F2Leicestershire, Rutland and Northamptonshire124,5791,69153,53103,7211,7196,191,37553,74F3Lincolnshire124,5791,69153,53103,7211,7196,191,37553,74West MidlandsG1Herefordshire, Worcestershire and Warwickshire123,2281,30136,1477,2410,39107,941,21533,44G2Shropshire and Staffordshire123,2281,30136,1477,2410,39107,941,21533,44G3West Midlands123,2281,30136,1477,2410,39107,941,21533,44East of EnglandH1East Anglia117,5188,97148,97102,4911,3788,401,33530,84H2Bedfordshire and Hertfordshire117,5188,97148,97102,4911,3788,401,33530,84 H3Essex117,5188,97148,97102,4911,3788,401,33530,84South EastJ1Berkshire, Buckinghamshire and Oxfordshire149,9295,53159,95105,4712,20106,871,43601,10J2Surrey, East and West Sussex149,9295,53159,95105,4712,20106,871,43601,10J3Hampshire and Isle of Wight149,9295,53159,95105,4712,20106,871,43601,10J4Kent149,9295,53159,95105,4712,20106,871,43601,10South WestK1Gloucestershire, Wiltshire and Bristol/Bath area173,3590,59151,68103,2211,57129,601,35632,67K2Dorset and Somerset173,3590,59153,44103,2211,57129,601,35634,43K3Cornwall and Isles of Scilly173,3590,59153,4478,9611,57129,601,35634,43K4Devon173,3590,59153,4478,9611,57129,601,35634,43WalesL1West Wales and The Valleys202,0785,73143,5551,3110,95124,241,28643,58L2East Wales202,0785,73143,5551,3110,95124,241,28643,58ScotlandM5North Eastern Scotland130,2572,12120,7651,419,2192,241,08497,64M6Highlands and Islands130,2572,12120,7651,419,2192,241,08497,64M7Eastern Scotland130,2572,12120,7651,419,2192,241,08497,64M8West Central Scotland130,2572,12120,7651,419,2192,241,08497,64

M9Southern Scotland130,2572,12120,7651,419,2192,241,08497,64Northern IrelandN0Northern Ireland217,1688,73148,5762,0511,33143,191,32684,57 Greenhouse gas emissions arising from the cultivation of sugar beet in the regions of the United Kingdom [kg CO2e/tonne dry feedstock] ITL2 Region according to Regulation (EC) No 1059/2003Soil N2OEmbeddedFuel useSeedTotalDirectIndirectFertiliserNeutralisationPesticideCODENorth EastC1Tees Valley & DurhamNANANANANANANANAC2Northumberland and Tyne and WearNANANANANANANANANorth WestD1CumbriaNANANANANANANANAD3Greater ManchesterNANANANANANANANAD4LancashireNANANANANANANANAD6CheshireNANANANANANANANAD7MerseysideNANANANANANANANAYorkshire & HumberE1East Yorkshire and Northern Lincolnshire8,3511,577,6929,693,1924,240,2086,40E2North Yorkshire8,3511,577,6929,693,1924,240,2086,40E3South Yorkshire8,3511,577,6929,693,1924,240,2086,40E4West Yorkshire8,3511,577,6929,693,1924,240,2086,40East Midlands F1Derbyshire and Nottinghamshire8,1211,577,6929,693,1922,460,2084,39F2Leicestershire, Rutland and Northamptonshire8,1211,577,6929,693,1922,460,2084,39F3Lincolnshire8,1211,577,6929,693,1922,460,2084,39West MidlandsG1Herefordshire, Worcestershire and Warwickshire9,1712,188,1029,633,3628,680,2092,88G2Shropshire and StaffordshireNANANANANANANANAG3West MidlandsNANANANANANANANAEast of EnglandH1East Anglia7,5911,027,3229,733,0421,310,2081,63H2Bedfordshire and Hertfordshire7,5911,027,3229,733,0421,310,2081,63H3Essex7,5911,027,3229,733,0421,310,2081,63South EastJ1Berkshire, Buckinghamshire and OxfordshireNANANANANANANANAJ2Surrey, East and West SussexNANANANANANANANAJ3Hampshire and Isle of WightNANANANANANANANAJ4KentNANANANANANANANASouth WestK1Gloucestershire, Wiltshire and Bristol/Bath areaNANANANANANANANA K2Dorset and SomersetNANANANANANANANAK3Cornwall and Isles of ScillyNANANANANANANANAK4DevonNANANANANANANANAWalesL1West Wales and The ValleysNANANANANANANANAL2East WalesNANANANANANANANAScotlandM5North Eastern ScotlandNANANANANANANANAM6Highlands and IslandsNANANANANANANANAM7Eastern ScotlandNANANANANANANANAM8West Central ScotlandNANANANANANANANAM9Southern ScotlandNANANANANANANANANorthern IrelandN0Northern IrelandNANANANANANANANA