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MODULE FOR ENVIRONMENTAL PROTECTION EXPENDITURE ACCOUNTS Section 1 OBJECTIVES Environmental protection expenditure accounts present data, in a way that is compatible with the data reported under ESA, on the expenditure for environmental protection, i.e. the economic resources devoted by resident units to environmental protection. Such accounts allow for the compiling of national expenditure for environmental protection which is defined as the sum of uses of environmental protection services by resident units, gross fixed capital formation (GFCF) for environmental protection activities, and transfers for environmental protection which are not a counterpart of previous items, less financing by the rest of the world. The environmental protection expenditure accounts should make use of the already existing information from the national accounts (production and generation of income accounts; GFCF by NACE, supply and use tables; data based on the classification of functions of government), structural business statistics, business register and other sources.

This Annex defines the data to be collected, compiled, transmitted and evaluated for the purposes of environmental protection expenditure accounts by the Member States. Section 2 COVERAGE Environmental protection expenditure accounts have the same system boundaries as ESA and show environmental protection expenditure for principal, secondary and ancillary activities. The following sectors are covered:

— general government (including non-profit institutions serving households) and corporations as institutional sectors producing environmental protection services. Specialist producers produce environmental protection services as their principal activity,

— households, general government and corporations as consumers of environmental protection services,

— the rest of the world as beneficiary, or origin, of transfers for environmental protection. 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.

————— 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-27 ◄ 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,

— groups of the classification of environmental purposes (CEP) grouped as follows:

— CEP 01 – Air and climate,

— CEP 0301 – Wastewater management,

— CEP 0401 – Waste management,

— CEP 0501 – Protection of soil, surface and groundwater,

— CEP 0502 – Protection of biodiversity and landscape,

— CEP 06 – Noise and radiation,

— Sum of CEP 0701, CEP 0703, CEP 0705, CEP 0707, CEP 0709 – R & D for reduction and control of air emissions, wastewater management, waste management, soil, surface, groundwater and biodiversity and noise and radiation.

— 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.

————— Section 6 MAXIMUM DURATION OF THE TRANSITIONAL PERIODS For the implementation of the provisions of this Annex, the maximum duration of the transitional period is 2 years from the first transmission deadline.