(4)

in Annex IV, Sections 3, 4 and 5 are replaced by the following: ‘Section 3 LIST OF CHARACTERISTICS Member States shall produce environmental protection expenditure accounts according to the following characteristics which are defined in accordance with ESA: — output of environmental protection services. Market output, non-market output and output of ancillary activities are distinguished, — intermediate consumption of environmental protection services — intermediate consumption of environmental protection services for production of environmental protection services, — imports and exports of environmental protection services, — valued added tax (VAT) and other taxes less subsidies on products on environmental protection services, — gross fixed capital formation and acquisitions less disposals of non-financial non-produced assets for the production of environmental protection services, — final consumption of environmental protection services, — environmental protection transfers (received/paid). All data shall be reported in million national currency. Section 4 FIRST REFERENCE YEAR, FREQUENCY AND TRANSMISSION DEADLINES 1. Statistics shall be compiled and transmitted on a yearly basis. 2. Statistics shall be transmitted within 24 months of the end of the reference year. This applies from the reference year 2020. 3. In order to meet user needs for complete and timely datasets, the Commission (Eurostat) shall produce, as soon as sufficient country data becomes available, estimates for the EU-28 totals for the main aggregates of this module. The Commission (Eurostat) shall, wherever possible, produce and publish estimates for data that have not been transmitted by Member States within the deadline specified in point 2. 4. The first reference year is 2020. 5. In each data transmission to the Commission, Member States shall provide annual data for the years n – 2, n – 1 and n, where n is the reference year. Member States may provide any available data for the years preceding 2018. Section 5 REPORTING TABLES 1. For the characteristics referred to in Section 3, data shall be reported in a breakdown by: — type of producers/consumers of environmental protection services as defined in Section 2, — classes of the classification of environmental protection activities (CEPA) grouped as follows: — CEPA 1 — CEPA 2 — CEPA 3 — CEPA 4 — CEPA 5 — CEPA 6 — Sum of CEPA 7, CEPA 8 and CEPA 9 — The following NACE breakdowns for the ancillary production of environmental protection services: NACE Rev. 2 B, C, D, Division 36. Data for section C shall be presented as follows: — NACE C10-C12 – Manufacture of food products; beverages and tobacco products — NACE C17 – Manufacture of paper and paper products — NACE C19-20 – Manufacture of coke, chemicals and refined petroleum and chemical products — NACE C 21-23 – Manufacture of pharmaceuticals, rubber, plastic and other non-metallic products — NACE C 24 – Manufacture of basic metals — NACE C 25-30 – Manufacture of fabricated metal products, including machinery and equipment — NACE C13-16, 18, 31-33 – other manufacturing activities Member States where the total amount of the turnover or the number of persons employed in one or more of these NACE breakdowns represents less than 1 % of the Union total do not need to provide data for those NACE breakdowns. 2. The CEPA classes referred to in point 1 are as follows: CEPA 1 – Protection of ambient air and climate CEPA 2 – Wastewater management CEPA 3 – Waste management CEPA 4 – Protection and remediation of soil, groundwater and surface water CEPA 5 – Noise and vibration abatement CEPA 6 – Protection of biodiversity and landscapes CEPA 7 – Protection against radiation CEPA 8 – Environmental research and development CEPA 9 – Other environmental protection activities.’;