EUROPEANCOMMISSIONBrussels,8.7.2025C(2025)4674 finalCOMMISSION DELEGATED REGULATION(EU).../...0f8.7.2025supplementing Directive(EU)2024/1788 of the European Parliament and of the Councilby specifying a methodology for assessing greenhouse gas emissions savings from low-carbon fuelsENENEXPLANATORY MEMORANDUM1.CONTEXT OF THE DELEGATEDACTDirective (EU)2024/1788 of the European Parliament and of the Council of 13 June 2024 oncommon rules for the internal markets for renewable gas,natural gas and hydrogen (theDirective')requires the Commission to specify a methodology for assessing greenhouse gasemissions savings from low-carbon fuels.The accounting methodology for low-carbon fuelsshould take into account full life cycle emissions and indirect emissions resulting from thediversion of rigid inputs from producing low-carbon fuels as well as methane upstreamemissions and actual carbon capture rates.To ensure the required consistency,themethodology applies similar approaches as the methodology set out in Commission DelegatedRegulation(EU)2023/1185 for assessing greenhouse gas emissions savings from renewablefuels of non-biological origin and from recycled carbon fuels.2.CONSULTATIONS PRIOR TOTHE ADOPTION OF THE ACTBeing of a technical nature,this delegated act did not require an impact assessment or an openpublic consultation.These are usually only required for major initiatives.The delegated act draws on the results of several consultation exercises undertaken by theCommission,including meetings of the expert group on 7 November 2024 and 19 May 2025and two stakeholder workshops.The draft act was published for public feedback on the Better Regulation Portal from 27September 2024 to 18 October 2024.3LEGAL ELEMENTS OF THE DELEGATED ACTThe delegated act is adopted pursuant to Article 9(5)of the Directive.This empowers theCommission to adopt a delegated act specifying a methodology for assessing greenhouse gasemissions savings from low-carbon fuels.EN1EN