Does the ephemeris of the Sun remain the same every year? To what extent can it be wrong? (In this case, ephemeris means a table containing the calculated values of R.A. and declination of the Sun at Greenwich noon or midnight of each day of a given year.)
The ephemeris calculated for the noon of each day of one year will not be true for another year due to the discrepancy between the tropical year and the calendar year. The greatest difference is achieved by the ephemeris calculated for a leap year and the year preceding the leap year. The error can be as high as 1 3/4 of the Sun’s daily shift when a leap year is skipped in the Gregorian calendar (for example, in 1900).
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