A method of decoding multilayer video data, the method comprising: receiving from an encoded video bitstream, multilayer video data comprising: a first output layer set included in a layer set of the multilayer video data, the first output layer set representing a subset of the layer set such that the first output layer set is associated with a first list of target output layers extracted from the encoded video bitstream; a second output layer set included in the layer set of the multilayer video data, the second output layer set representing a subset of the layer set such that the second output layer set is associated with a second list of target output layers extracted from the encoded video bitstream; a sequence parameter set, SPS, for the multilayer video data, wherein the SPS includes spatial resolution, bit depth and color format parameters for only a base layer of the multilayer video data; a video parameter set, VPS, for the multilayer video data, wherein the VPS includes spatial resolution, bit depth and color format parameters for all layers of the multilayer video data; a first layer of the multilayer video data, the first layer being associated with the SPS and the VPS; and a second layer of the multilayer video data, the second layer having a different value of at least one of a spatial resolution, a bit depth, or a color format than the first layer, and being associated with the SPS and the VPS; decoding encoded video data for at least one of the first output layer set or the second output layer set using at least the first list of target output layers or the second list of target output layers respectively; and decoding encoded video data for the first layer and the second layer by using information included in the same SPS, and by extracting information concerning spatial resolution, bit depth, and color format of the respective layer from the SPS, when the respective layer is the base layer, and by not applying information concerning spatial resolution, bit depth, and color format included in the SPS, and extracting information concerning the spatial resolution, bit depth, and color format of the respective layer from the VPS, when the respective layer is not the base layer. a first output layer set included in a layer set of the multilayer video data, the first output layer set representing a subset of the layer set such that the first output layer set is associated with a first list of target output layers extracted from the encoded video bitstream; a second output layer set included in the layer set of the multilayer video data, the second output layer set representing a subset of the layer set such that the second output layer set is associated with a second list of target output layers extracted from the encoded video bitstream; a sequence parameter set, SPS, for the multilayer video data, wherein the SPS includes spatial resolution, bit depth and color format parameters for only a base layer of the multilayer video data; a video parameter set, VPS, for the multilayer video data, wherein the VPS includes spatial resolution, bit depth and color format parameters for all layers of the multilayer video data; a first layer of the multilayer video data, the first layer being associated with the SPS and the VPS; and a second layer of the multilayer video data, the second layer having a different value of at least one of a spatial resolution, a bit depth, or a color format than the first layer, and being associated with the SPS and the VPS;