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UK Government GHG Conversion Factors for Company Reporting
Introduction
Index
Next publication date: 6/8/2023 Factor set: Full set

Version: 2.0 Year: 2022

Welcome to the UK Government Conversion Factors for greenhouse gas (GHG) reporting. These factors are suitable for use by UK-based organisations of all sizes and international organisations reporting on UK
operations. Therefore, the scope of the factors is defined such that it is relevant to emissions reporting. The factors may also be used for other purposes, but users do this at their own risk.
For new users of the conversion factors, ensure that you have first read the government's 'Environmental reporting guidelines' and the information on the rest of this sheet. Then follow the informative text at the top of each tab to report your emissions across Scopes 1, 2 and 3. It is not necessary to read the ‘What’s new’ guidance.
If you have used the conversion factors before, ensure you have read the ‘What’s new’ guidance to understand the changes that have been made to the factors over the last year. Following the ‘What’s new’
guidance will ensure that reporting is consistent and comparable year on year. Please note - activity-specific 'What's new' information is repeated in the relevant activity tabs.
For information about how the conversion factors have been derived, please refer to the accompanying 'Methodology paper' to the conversion factors.
Please note - factors that are: (a) not available, will be marked with an empty, light shaded cell:
(b) have an invalid combination of criteria, will be marked with an empty, dark shaded cell:
How is this spreadsheet organised?
After the three introductory worksheets, each worksheet presents the emission factors for a single type of emissions-releasing activity (for example, using electricity or driving a passenger vehicle). These emissions-releasing activities are categorised into three groups known as scopes. Each activity is colour coded as either Scope 1, Scope 2, or Scope 3. Refer to the 'Index' tab for links to each sheet.
● Scope 1 (direct emissions) emissions are those from activities owned or controlled by your organisation. Examples of Scope 1 emissions include emissions from combustion in owned or controlled boilers,
furnaces and vehicles; and emissions from chemical production in owned or controlled process equipment.
● Scope 2 (energy indirect) emissions are those released into the atmosphere that are associated with your consumption of purchased electricity, heat, steam and cooling. These indirect emissions are a
consequence of your organisation’s energy use, but occur at sources you do not own or control.
● Scope 3 (other indirect) emissions are a consequence of your actions that occur at sources you do not own or control and are not classed as Scope 2 emissions. Examples of Scope 3 emissions are business travel by means not owned or controlled by your organisation, waste disposal, materials or fuels your organisation purchases. Deciding if emissions from a vehicle, office or factory that you use are Scope 1 or Scope 3 may depend on how you define your operational boundaries. Scope 3 emissions can be from activities that are upstream or downstream of your organisation. More information on Scope 3 and other aspects of reporti
How are individual worksheets in this spreadsheet organised?

Each worksheet provides the following information:
● Guidance on calculating emissions from this activity
● An example of how to calculate emissions from this activity
● The emission factors for this activity
● Frequently asked questions
How do I calculate my GHG emissions for a particular activity?

Navigate to the sheet relating to the activity that you wish to calculate emissions for. Read the guidance and then collect or estimate activity data for your organisation (for example, the amount of electricity used
or distance travelled). Then multiply this activity data by the relevant (emission) conversion factor. This gives an estimate of the GHG emissions for that activity.
GHG emissions = activity data x emission conversion factor
Which gases can I report on using these factors?

There are seven main GHGs that contribute to climate change, as covered by the Kyoto Protocol: carbon dioxide (CO2), methane (CH4), nitrous oxide (N2O), hydrofluorocarbons (HFCs), perfluorocarbons (PFCs),
sulfur hexafluoride (SF6) and nitrogen trifluoride (NF3). Different activities emit different gases and you should report on the Kyoto Protocol GHG gases produced by your particular activities.
All conversion factors presented here are in units of 'kilograms of carbon dioxide equivalent of Y per X' (kg CO2e of Y per X), where Y is the gas emitted and X is the unit activity. CO2e is the universal unit of
measurement to indicate the global warming potential (GWP) of GHGs, expressed in terms of the GWP of one unit of carbon dioxide.
The GWPs used in the calculation of CO2e are based on the Intergovernmental Panel on Climate Change (IPCC) Fourth Assessment Report (AR4) over a 100-year period so that the Conversion Factors are consistent
with the latest UK Greenhouse Gas Inventory, on which they're based.
In November 2021, it was agreed by the international community at COP26 that greenhouse gas emissions shall be reported under the Paris Agreement transparency framework using 100-year AR5 GWPs (without
climate-carbon feedback).Therefore, from 2023 onwards Conversion Factors will primarily be based on 100-year AR5 GWPs.
Note - In a small number of cases, data gathered to calculate the conversion factors is based on the IPCC Fifth Assessment Report (AR5) GWPs already and cannot be disaggregated into constituent gases to be
converted to AR4 GWPs. This includes the "Hotel stay" factors and the "Material Use" and "Waste Disposal" factors for glass, electricals, batteries, asbestos, paper and board, metals, steel, aluminium, mixed cans,
scrap metal and mixed waste. As non-CO2 greenhouse gases are a small contributor to all these emissions, the difference between the AR4 and AR5 based calculations will be negligible.
As a minimum, for each activity there is a factor that can be used to calculate emissions of all relevant GHGs combined (kg CO2e per unit activity).
Additionally, for many activities, this factor is then split into separate factors for each gas (that is, kg CO2e of CO2/CH4/N2O per unit activity) which sum to the total kg CO2e per unit activity. These gas-specific factors
can be used if desired.
Which year of emissions should I report on with these factors?

You should use the version of the factors that correlates with the data on which you are reporting (for example, factors labelled as 2021 should be used for data from calendar year 2021). If you are reporting on
an April to March year, the factors from the calendar year in which the greatest portion of your data falls should be applied (for example, the 2021 factors should be applied to data in reporting year 01/04/21 –
31/03/22, the 2020 factors should have been applied to data in reporting year 01/04/20 – 31/03/21). Users that operate a July to June reporting year should apply the newest set of available factors.
For reference, the Conversion Factors for all years 2002 -2020 can be found here.
For technical queries, please contact Climatechange Statistics at GreenhouseGas.Statistics@beis.gov.uk.

NOTE: The scope of the factors is defined to be relevant to emissions reporting, although the factors may also be used for other purposes. Regardless of this, their usage is at the users’ own risk.
How do I calculate negative emissions and offsets?
The Conversion Factors do not include emissions factors for negative emissions technologies or offsets. For more information on how to account for these emissions reductions activities in your SECR reporting,
please see Annex G of the Environmental Reporting Guidelines.
What's new
Index

Annual update and republication

We annually publish a new set of factors at the end of May / start of June. Compared to the previous year’s factors, cha
improvements or corrections to errors in methodology.
In general, our policy is not to revise previously published conversion factors in the downloadable spreadsheets based o
previously published factors in the downloadable spreadsheets, if the update to the previously published factor is cons
than new data or methodology improvements, taking into account all the circumstances including timing.
If previously published factors are updated and republished in the downloadable spreadsheets, then this will be clearly
an error as “implementation of a calculation that was not as intended” and a methodology improvement as “intentiona
act on any republished factors are a matter for the user.
What's new in 2022?

A summary of the key changes in the 2022 Government Greenhouse Gas (GHG) Conversion Factors for Company Repor
1 Material Use & Waste Disposal factors

What and why?
Removal of the factors for open loop source materials. Since the material use tab is intended only for reporting the Sco
emissions are associated with the product purchased, not the previous end of life material used as feedstock. Any savin
represented by the “closed loop” factor than by the previously published open loop factor, which was applicable only t
Implications
Users should use the closed
loop factor as this is likely to
better represent emissions.
2 Bioenergy
What and why?
The bioenergy table now has factors for factors for biomethane (liquified) and biomethane (compressed), off road biod
are contributing greater than 1% to the supply.
Implications
Additional factors are included in the Bioenergy tab.
3 Refrigerants
What and why?
Additional common refrigerant blends have been added to this cycles published list as well as additional guidance on id
Implications
Additional blends and guidance are now included in the Refrigerants tab. There are no changes to previously included
4 UK Electricity WTT Factors

What and why?
The methodology for estimating the UK Electricity WTT factor has been improved to more appropriately estimate the e
Ofgem Biomass Sustainability Dataset 2019-20 (Ofgem, 2021a) in which electricity generating stations using biomass fu
type of biomass used, the quantity consumed, and the emission factors for the fuel consumed. By pairing the quantity
reported emission factors, the emissions from each fuel can be calculated. The weighted average of the emissions is th
factor. For the plant biomass factor, there is an additional step of including the fuels used in gasification/pyrolysis.
Implications
The overall impact of this improvement is a 16% decrease in the WTT UK Electricity factor for CO 2e compared to the 20
5 Hotel Emissions
What and why?
Hotel Emissions Factors have been updated using the HCMI Rooms Footprint Per Occupied Room (kgCO 2e) - Measure 1
(kgCO2e) - Measure 3. This approach is a more accurate estimation of the carbon footprint of a guest's hotel stay becau
the industry which encompasses complexities around outsourced laundry, mobile energy, refrigerants and the proporti
median values have been used rather than mean values from the Cornell Hotel Sustainability Benchmarking Index (CHS
Implications
Measure 1 is a more accurate estimation of the carbon footprint of a guest's hotel stay. This is because it uses the HCM
encompasses complexities around outsourced laundry, mobile energy, refrigerants and the proportion of rooms area t
divided by floor area so does not take any of these specifics into account.
6 Homeworking Emissions
What and why?
For the 2022 update, factors for homeworking emissions have been included, due to the increased importance of estim
have produced guidance on calculating emissions from homeworking which have been used as a basis for calculating th
Implications
The new factors are included in the Homeworking tab.
7 Overseas WTT Factors

What and why?
WTT emission factors for overseas electricity generation are no longer provided, due to significant impacts from change
were used as a basis for estimating a similar ratio of the direct CO 2 conversion factors from the UK).
Implications
These factors have been removed from this year’s publication and the guidance left in for how to manually calculate th
For information about how the conversion factors have been derived, please refer to the 'Methodology paper' that a
o the previous year’s factors, changes may be made due to new data availability, methodology
wnloadable spreadsheets based on new data or methodology improvements. However, we may republish
eviously published factor is considered significant or if the primary cause of that update is an error rather
s including timing.
dsheets, then this will be clearly signposted in the accompanying text. For present purposes, we define
ogy improvement as “intentional change in the implementation of a calculation”. Decisions on how to
sion Factors for Company Reporting (hereafter the 2022 update) is provided below. Further information is provided in the Methodology P
ended only for reporting the Scope 3 emissions from procured products and materials. As such, the
rial used as feedstock. Any saving in the manufacture of primary raw materials is likely to be better
tor, which was applicable only to companies producing sorted waste materials, not finished products.
ane (compressed), off road biodiesel and methanol (bio) have been added; new fuels are reported if they
well as additional guidance on identifying the GWP of blends to support users.
changes to previously included data.
ore appropriately estimate the emissions from plant and animal biomass. This has been done using the
erating stations using biomass fuels report against certain sustainability criteria. These criteria include the
sumed. By pairing the quantity of the fuels consumed with the appropriate calorific values and the
d average of the emissions is then taken using the energy supplied to produce an average emission
ed in gasification/pyrolysis.
or for CO 2e compared to the 2021 value.
pied Room (kgCO 2e) - Measure 1 - rather than the Hotel Carbon Footprint Per Occupied Room measure
rint of a guest's hotel stay because it uses the HCMI methodology - a common methodology agreed by
rgy, refrigerants and the proportion of rooms area to meeting space. In addition for the 2022 update,
ability Benchmarking Index (CHSB) Tool.
This is because it uses the HCMI methodology - a common methodology agreed by the industry which
d the proportion of rooms area to meeting space. Measure 3 is simply based on energy data submitted
e increased importance of estimating emissions from homeworking during the Covid pandemic. Eco Act
used as a basis for calculating these factors.
significant impacts from changes in last years UK WTT Electricity factors (the UK WTT Electricity factors
rom the UK).
or how to manually calculate the uplift within the methodology paper.
he 'Methodology paper' that accompanies the conversion factors.

Index
Index Next publication date: 6/8/2023 Factor set: Full set
Index for navigation and sheet guide
Introduction
Introduction Introduction to the factors and guidance for novice users on how to calculate emissions using these factors.
What's new Guidance for repeat users on what has been updated over the previous year.
Index This sheet.
Scope 1 factors
Fuels Fuels conversion factors should be used for primary fuel sources combusted at a site or in an asset owned or controlled by the reporting
organisation.
Bioenergy Bioenergy conversion factors should be used for the combustion of fuels produced from recently living sources (such as trees) at a site or in an
asset under the direct control of the reporting organisation.
Refrigerant & other Refrigerant and process conversion factors should be used for the purpose of reporting leakage from air-conditioning and refrigeration units
or the release to the atmosphere of other gases that have a global warming potential.
Passenger vehicles Passenger vehicles conversion factors should be used to report travel in cars and on motorcycles owned or controlled by the reporting
organisation. This does not include vehicles owned by employees that are used for business purposes.
Delivery vehicles Delivery vehicle conversion factors should be used to report travel in vans and heavy goods vehicles that are owned or controlled by the
reporting organisation. This does not include hired vans or courier services provided by other organisations.
SECR kWh pass & delivery vehs Participants required to report under the Streamlined Energy and Carbon Reporting (SECR) should use these factors to calculate the energy
use, in kWh, from road vehicles where they only have mileage or km data, for example from expense claims.
Scope 2 factors
UK electricity UK electricity conversion factors should be used to report on electricity used by an organisation at sites owned or controlled by them. This is
reported as a Scope 2 (indirect) emission. The conversion factors in this listing are for the electricity supplied to the grid that organisations
purchase - this does not include the emissions associated with the transmission and distribution of electricity.
Overseas electricity Overseas electricity conversion factors should be used to report on electricity used by an organisation at international sites owned and
controlled by them. Electricity should be reported as a Scope 2, indirect emissions source.
UK electricity for EVs UK electricity conversion factors for electric vehicles should be used to report on electricity used by an organisation at sites owned/controlled
by them (where this is not already reported), or public recharging stations. This is reported as a Scope 2, indirect emission. The conversion
factors in this listing are for the electricity supplied to the grid that organisations purchase (or from public charging stations) - they do not
include the emissions associated with the transmission and distribution of electricity.
Care should be taken to avoid double counting with an organisation's general electricity consumption.
SECR kWh UK electricity for EVs Participants required to report under the Streamlined Energy and Carbon Reporting (SECR) should use these factors to calculate the energy
use, in kWh, from electric vehicles, where they only have mileage or km data, for example from expense claims. The SECR factors should be
used to report on electricity used by electric vehicles owned/controlled by them (where this is not already reported within the total
organisation's electricity consumption), or public recharging stations. The kWh factors in this listing are for the electricity supplied to the grid
that organisations purchase (or from public charging stations) - they do not include the emissions associated with the transmission and
distribution of electricity.
Heat and steam Heat and steam conversion factors should be used to report emissions within organisations that purchase heat or steam energy for heating
purposes or for use in specific industrial processes. District heat and steam factors are also available.
Scope 3 factors
WTT- fuels Well-to-tank (WTT) fuels conversion factors should be used to account for the upstream Scope 3 emissions associated with extraction, refining
and transportation of the raw fuel sources to an organisation’s site (or asset) prior to their combustion.
WTT- bioenergy WTT bioenergy conversion factors should be used for the emissions associated with upstream Scope 3 extraction, refining and transportation
of the bioenergy sources prior to their combustion.
Transmission and distribution Transmission and distribution (T&D) conversion factors should be used to report the Scope 3 emissions associated with grid losses (the energy
loss that occurs in getting the electricity from the power plant to the organisations that purchase it)
UK electricity T&D for EVs Transmission and distribution (T&D) factors for electric vehicles should be used to report the Scope 3 emissions associated with grid losses
(the energy loss that occurs in getting the electricity from the power plant to the organisations that purchase it).
WTT- UK electricity WTT conversion factors for UK and overseas electricity should be used to report the Scope 3 emissions of extraction, refining and
transportation of primary fuels before their use in the generation of electricity.
It should be noted that electricity generation, and transmission and distribution losses have separate WTT emissions assigned to them.
WTT- heat and steam WTT heat and steam conversion factors should be used to report emissions from the extraction, refinement and transportation of primary
fuels that generate the heat and steam organisations purchase.
Water supply Water supply conversion factors should be used to account for water delivered through the mains supply network.
Water treatment Water treatment conversion factors should be used for water returned to the sewage system through mains drains.
Material use Material use conversion factors should be used to report on consumption of procured materials based on their origin (that is, comprised of
primary material or recycled materials). For primary materials, these factors cover the extraction, primary processing, manufacture and
transportation of materials to the point of sale, not the materials in use. For secondary materials, the factors cover sorting, processing,
manufacture and transportation to the point of sale, not the materials in use. These factors are useful for reporting efficiencies gained
through reduced procurement of material or the benefit of procuring items that are the product of a previous recycling process.
Waste disposal Waste-disposal figures should be used for end-of-life disposal of different materials using a variety of different disposal methods.
Business travel- air Air conversion factors should be used to report Scope 3 emissions for individuals flying for work purposes.
WTT- business travel- air WTT business travel – air conversion factors should be used to account for the upstream Scope 3 emissions associated with extraction,
refining and transportation of the aviation fuel to the plane before take-off.
Business travel- sea Sea-based conversion factors should be used to report travel for business purposes on ferries.
WTT- business travel- sea WTT business travel – sea-based conversion factors should be used to report the upstream Scope 3 emissions associated with extraction,
refining and transportation of fuel for ferries on which members of an organisation may travel for business purposes.
Business travel- land Land-based conversion factors should be used for travel for business purposes in assets not owned or directly operated by a business. This
includes mileage for business purposes in, for example, cars owned by employees, public transport and hire cars.
WTT- pass vehs & travel- land WTT conversion factors for passenger vehicles and business travel on land should be used to report the upstream Scope 3 emissions
associated with extraction, refining and transportation of the raw fuels before they are used to power the transport mode.
Freighting goods Freighting goods factors should be used specifically for the shipment of goods over land, by sea or by air through a third-party company.
Factors are available for a whole vehicle's worth of goods or per tonne of goods shipped via a specific transport mode.
WTT- delivery vehs & freight WTT conversion factors for delivery vehicles and freighting goods should be used to report the upstream Scope 3 emissions associated with
extraction, refining and transportation of the raw fuels before they are used to power the transport mode.
Hotel Stay Hotel stay factors should be used to report emissions associated with overnight hotel stays. The emissions from hotel stays are reported as a
Scope 3 emissions source.
Managed assets- electricity Managed assets conversion factors for electricity should be used to report on electricity used at a site or in an asset not directly owned or
operated by the reporting organisation (such as space in a data centre). This is reported as a Scope 3 (indirect) emission and is a voluntary
accounting practice. The conversion factors in this listing are for the electricity supplied to the grid that the organisation pays for directly or
indirectly. They are also for the electricity supplied to the grid that organisations purchase - they do not include the emissions associated with
the transmission and distribution of electricity.
Managed assets- vehicles Managed assets conversion factors for vehicles should be used to report emissions from vehicles that are used by a reporting organisation,
but are not owned by them and generally do not appear on the organisation's balance sheet. The emissions from managed assets are
reported as a Scope 3 emissions source.
Homeworking Homeworking factors should be used to report emissions associated with company staff working from home. The emissions from
homeworking are reported as a Scope 3 emissions source.
Other
Outside of scopes
Outside of scopes includes biogenic CO2 factors that should be used to account for the direct carbon dioxide (CO2) impact of burning biomass
and biofuels, including when reporting emissions from electricity consumption. Biogenic CO2 emissions are one of several activities labelled
‘outside of scopes’ by the GHG Protocol Corporate Accounting and Reporting Standard because the Scope 1 impact of these fuels has been
determined to be a net ‘0’ (since the fuel source itself absorbs an equivalent amount of CO2 during the growth phase as the amount of CO2
released through combustion). Full reporting of any fuel from a biogenic source, including electricity, should have the biogenic CO2 value
documented to ensure complete accounting for the emissions created.
Conversions
The conversion values should be used to change units of, for example, energy, mass and volume into alternative units. This is particularly
useful where an organisation is collecting data in units of measure that do not have conversion factors that can be directly used to determine
a carbon emission total.
Fuel properties
The fuel properties can be used to determine the typical calorific values/densities of most common fuels.
Abbreviation Definition
AD Anaerobic digestion
ANPR Automatic Number Plate Recognition
AR4/AR5 Fourth Assessment Report / Fifth Assessment Report
CAW Carbon Accounting Workbooks (for UK water companies)
CH4 Methane
CHP Combined Heat and Power
CNG Compressed natural gas
CO2 Carbon dioxide
CV Calorific value
DUKES Digest of UK Energy Statistics
DVLA Driver and Vehicle Licensing Agency
EVs Electric vehicles
GCV Gross calorific value
GHG Greenhouse gas
GWP Global Warming Potential
HDPE High Density Poly Ethylene
HFCs Hydrofluorocarbons
HGVs Heavy goods vehicles
HVO Hydrotreated Vegetable Oil
IEA International Energy Agency
IPCC Intergovernmental Panel on Climate Change
LCA Life cycle assessment
LGVs Light goods vehicles
(L)LDPE (Linear) Low-density polyethylene
LNG Liquefied natural gas
LPG Liquefied petroleum gas
ME (biodiesel) Methyl-ester based biodiesel
NCV Net calorific value
N2O Nitrous oxide
PET Polyethylene Terephthalate
PFCs Perfluorocarbons
PHEV Plug-in hybrid electric vehicle
PP (plastic) Polypropylene
PS (plastic) Polystyrene
PVC Polyvinyl chloride
RoPax Roll on/roll off a passenger
SEAI Sustainable Energy Authority of Ireland
SECR Streamlined Energy and Carbon Reporting
SMMT Society of Motor Manufacturers and Traders
T&D Transmission & Distribution
WEEE Waste Electrical and Electronic Equipment
WTT Well-To-Tank (i.e. upstream emissions from the production of fuel or electricity)
WTW Well-To-Wheel (= Well-To-Tank + Tank-To-Wheel)
xEV Generic term for battery electric vehicles (BEV), plug-in hybrid electric vehicles (PHEV), range-extended electric vehicles (REEV) and fuel cell
electric vehicles (FCEV)
Fuels
Index
Next publication
Emissions source: Fuels date: 6/8/2023 Factor set: Full set
Scope: Scope 1 Version: 2.0 Year: 2022
Fuels conversion factors should be used for primary fuel sources combusted at a site or in an asset owned or controlled by the reporting organisation.
Guidance
● Gross calorific value (CV)/ net CV basis - Organisations should determine whether to use the net or gross calorific value of fuels according to their data. For example, the majority of energy billing is provided on a gross CV basis.
● 'Diesel (average biofuel blend)'/'diesel (100% mineral oil)' - typically organisations purchasing forecourt fuel should use 'diesel (average biofuel blend)'. It should be noted that any fuel an organisation reports in Scope 1 that has biofuel content must have the ‘outside of scopes’ portion reported separately as per the 'WBCSD/WRI GHG Protocol (chapter 9)'. See information about the outside of scopes emissions in the example section below.● In 2019 update, a new factor for natural gas, "natural gas (100% mineral blend)", was added in. The differe
● If any fuel type or unit has no result in the table, this is an indication the conversion factor is not available or does not exist (such as lubricants in litres).
Example of calculating emissions from fuels

Company A needs to report the Scope 1 emissions from its natural gas and diesel use.
● For natural gas consumption it selects a kWh conversion factor on a gross CV basis - this is the basis of most energy bills. It reports in CO 2e for all fuels combusted at its premises.
● It is faced with two different types of diesel conversion factors, '100% mineral fuel' and 'diesel (average biofuel blend)'. Since it fills up its vehicles at a national chain of filling stations, it selects the average biofuel blend (this is the correct conversion factor for standard forecourt fuel, which contains a small
blend of biofuel).
The activity data (that is, litres) is multiplied by the appropriate conversion factor to produce company A's fuel emissions.
Organisations should determine whether to use the net or gross calorific value of fuels according to their data. For example, the majority of energy billing is provided on a gross CV basis.
Since company A is reporting a type of fuel that has biofuel content, it should also account for the ‘biogenic’ part of this fuel. To calculate this, it must also multiply the total litres of fuel used by the ‘outside of scopes’ fuel factor for ‘forecourt fuels- diesel (average biofuel blend)’ and report as a separate line
item within its report called ‘outside of scopes’. This will not be included in the organisation's emissions total, but displayed separately within the emissions report. This ensures that the organisation is being transparent with regard to all potential sources of CO 2 from its activities.
For more information refer to the ‘Outside of scopes’ tab for guidance.
Activity Fuel Unit Total kg CO2e per unit kg CO2e of CO2 per unit kg CO2e of CH4 per unit kg CO2e of N2O per unit
tonnes 3033.32 3029.26 2.25 1.80
litres 1.75 1.74 0.00 0.00
Butane
kWh (Net CV) 0.24 0.24 0.00 0.00
kWh (Gross CV) 0.22 0.22 0.00 0.00
tonnes 2539.25 2534.47 3.44 1.34
litres 0.44 0.44353 0.00060 0.00023
CNG
kWh (Net CV) 0.20 0.20188 0.00028 0.00011
kWh (Gross CV) 0.18 0.18219 0.00025 0.00010
tonnes 2559.17 2554.39 3.44 1.34
litres 1.16 1.15583 0.00156 0.00061
LNG
kWh (Net CV) 0.20 0.20347 0.00028 0.00011
kWh (Gross CV) 0.18 0.18362 0.00025 0.00010
tonnes 2939.29 2935.18 2.28 1.83
litres 1.56 1.55491 0.00121 0.00097
LPG
kWh (Net CV) 0.23 0.22999 0.00018 0.00014
kWh (Gross CV) 0.21 0.21419 0.00017 0.00013
Gaseous fuels
tonnes 2539.25 2534.47 3.44 1.34
cubic metres 2.02 2.01193 0.00274 0.00107
Natural gas
kWh (Net CV) 0.20 0.20188 0.00028 0.00011
kWh (Gross CV) 0.18 0.18219 0.00025 0.00010
tonnes 2559.17 2554.39 3.44 1.34
cubic metres 2.03 2.02774 0.00274 0.00107
Natural gas (100% mineral blend)
kWh (Net CV) 0.20 0.20347 0.00028 0.00011
kWh (Gross CV) 0.18 0.18362 0.00025 0.00010
tonnes 2578.25 2575.70 1.17 1.39
litres 0.94 0.94348 0.00043 0.00051
Other petroleum gas
kWh (Net CV) 0.20 0.19897 0.00009 0.00011
kWh (Gross CV) 0.18 0.18305 0.00008 0.00010
tonnes 2997.55 2993.40000 2.31000 1.85000
litres 1.54 1.54140 0.00119 0.00095
Propane
kWh (Net CV) 0.23 0.23225 0.00018 0.00014
kWh (Gross CV) 0.21 0.21381 0.00016 0.00013
tonnes 3192.76 3,127.67 35.29 29.80
litres 2.33 2.28297 0.02576 0.02175
Aviation spirit
kWh (Net CV) 0.26 0.25135 0.00284 0.00239
kWh (Gross CV) 0.24 0.23878 0.00269 0.00228
tonnes 3181.43 3,149.67 1.96 29.80
litres 2.55 2.51973 0.00157 0.02384
Aviation turbine fuel
kWh (Net CV) 0.26 0.25826 0.00016 0.00244
kWh (Gross CV) 0.25 0.24535 0.00015 0.00232
tonnes 3165.01 3,149.67 7.50 7.84
litres 2.54 2.52782 0.00602 0.00629
Burning oil
kWh (Net CV) 0.26 0.25849 0.00062 0.00064
kWh (Gross CV) 0.25 0.24557 0.00059 0.00061
tonnes 3032.89 2,988.85 0.31 43.73
litres 2.56 2.52058 0.00026 0.03700
Diesel (average biofuel blend)
kWh (Net CV) 0.26 0.25257 0.00003 0.00371
kWh (Gross CV) 0.24 0.23764 0.00002 0.00349
tonnes 3208.76 3,164.33 0.31 44.12
litres 2.70 2.66134 0.00026 0.03720
Diesel (100% mineral diesel)
kWh (Net CV) 0.27 0.26565 0.00003 0.00371
kWh (Gross CV) 0.25 0.24971 0.00002 0.00348
tonnes 3229.20 3,216.38 4.81 8.01
litres 3.18 3.16262 0.00473 0.00788
Fuel oil
kWh (Net CV) 0.29 0.28413 0.00042 0.00071
kWh (Gross CV) 0.27 0.26709 0.00040 0.00067
tonnes 3230.28 3,190.00 3.29 36.99
litres 2.76 2.72417 0.00281 0.03159
Gas oil
kWh (Net CV) 0.27 0.26978 0.00028 0.00313
kWh (Gross CV) 0.26 0.25359 0.00026 0.00294
tonnes 3181.44 3,171.09 3.06 7.29
litres 2.75 2.74 0.00 0.01
Lubricants
Liquid fuels
Lubricants
kWh (Net CV) 0.28 0.28013 0.00027 0.00064
kWh (Gross CV) 0.26 0.26332 0.00025 0.00061
tonnes 3142.87 3,131.33 3.41 8.13
litres 2.12 2.11 0.00 0.01
Liquid fuels Naphtha
kWh (Net CV) 0.25 0.24804 0.00027 0.00064
kWh (Gross CV) 0.24 0.23564 0.00026 0.00061
tonnes 2903.08 2,884.53 9.68 8.87
litres 2.16 2.14805 0.00720 0.00660
Petrol (average biofuel blend)
kWh (Net CV) 0.24 0.23808 0.00080 0.00073
kWh (Gross CV) 0.23 0.22575 0.00075 0.00069
tonnes 3153.90 3,135.00 9.86 9.04
litres 2.34 2.32567 0.00732 0.00671
Petrol (100% mineral petrol)
kWh (Net CV) 0.25 0.25275 0.00080 0.00073
kWh (Gross CV) 0.24 0.24011 0.00076 0.00069
tonnes 3229.20 3,216.38 4.81 8.01
litres 3.18 3.16262 0.00473 0.00788
Processed fuel oils - residual oil
kWh (Net CV) 0.29 0.28413 0.00042 0.00071
kWh (Gross CV) 0.27 0.26709 0.00040 0.00067
tonnes 3230.28 3,190.00 3.29 36.99
litres 2.76 2.72417 0.00281 0.03159
Processed fuel oils - distillate oil
kWh (Net CV) 0.27 0.26978 0.00028 0.00313
kWh (Gross CV) 0.26 0.25359 0.00026 0.00294
tonnes 2944.81 2,933.33 3.39 8.09
litres
Refinery miscellaneous
kWh (Net CV) 0.26 0.25864 0.00030 0.00071
kWh (Gross CV) 0.25 0.24571 0.00028 0.00068
tonnes 3224.57 3,171.09 3.17 50.31
litres 2.75 2.71 0.00 0.04
Waste oils
kWh (Net CV) 0.28 0.27047 0.00027 0.00429
kWh (Gross CV) 0.26 0.25256 0.00025 0.00401
tonnes 3249.99 3,205.99 0.81 43.19
litres 2.78 2.73782 0.00069 0.03688
Marine gas oil
kWh (Net CV) 0.27 0.27113 0.00007 0.00365
kWh (Gross CV) 0.26 0.25486 0.00006 0.00343
tonnes 3159.50 3,113.99 1.27 44.24
litres 3.11 3.06194 0.00125 0.04350
Marine fuel oil
kWh (Net CV) 0.28 0.27509 0.00011 0.00391
kWh (Gross CV) 0.26 0.25858 0.00011 0.00367
tonnes 2411.43 2,385.57 6.82 19.04
Coal (industrial) kWh (Net CV) 0.34 0.33805 0.00097 0.00270
kWh (Gross CV) 0.32 0.32115 0.00092 0.00256
tonnes 2270.45 2,257.23 0.60 12.62
Coal (electricity generation) kWh (Net CV) 0.34 0.33626 0.00009 0.00189
kWh (Gross CV) 0.32 0.31945 0.00009 0.00179
tonnes 2883.26 2,632.00 214.60 36.66
Coal (domestic) kWh (Net CV) 0.36 0.33115 0.02700 0.00461
kWh (Gross CV) 0.34 0.31459 0.02565 0.00438
Solid fuels
tonnes 3165.24 3,144.16 7.56 13.52
Coking coal kWh (Net CV) 0.38 0.37431 0.00090 0.00161
kWh (Gross CV) 0.36 0.35559 0.00085 0.00153
tonnes 3386.87 3,377.05 3.42 6.40
Petroleum coke kWh (Net CV) 0.36 0.35786 0.00036 0.00068
kWh (Gross CV) 0.34 0.33997 0.00034 0.00064
tonnes 2266.90 2,253.70 0.60 12.60
Coal (electricity generation - home kWh (Net CV) 0.34 0.33626 0.00009 0.00189
produced coal only)
kWh (Gross CV) 0.32 0.31945 0.00009 0.00179
FAQs
I need a conversion factor for ‘therms’, how can I convert the kWh conversion factors to suit my needs?
We provide a specific conversion table at the back of these listings to allow organisations to convert the conversion factors into different units where required. Please see the ‘Conversions’ tab.
I need a conversion factor for my specific % biofuel blend, rather than the “average biofuel blend” factor that is reported here.
The steps taken to calculate this by hand are straightforward and can be illustrated using the following worked example (consistent for all biofuels, conventional fuels, scopes and units):
Company B wants to report on its Scope 1 fuel emissions (in kgCO 2e/litre) from a specific biodiesel blend of X%. Using 2021 values, it is known that:
●100% mineral diesel conversion factor = 2.706 kgCO 2e/litre
●Biodiesel ME conversion factor (see Bioenergy sheet) = 0.168 kgCO 2e/litre
Therefore, X% biodiesel blend conversion factor = (X% x 0.168) + [(1-X%) x 2.706]
Do the factors for aviation fuels include the indirect effects of non-CO 2 emissions from aviation (water vapour, contrails, NOX, etc.)?
The aviation fuel factors currently only account for the direct effect of CO 2, CH4 and N2O emissions. Organisations should include the indirect effects of non-CO 2 emissions when reporting air travel emissions to capture the full climate impact of their travel, as indicated in the ‘Business travel- air’
tab. To do this, it is recommended that a multiplier of 1.9 is applied to the CO 2 component only of the direct emissions from aviation, and then summed with the CH 4 and N2O direct emissions to calculate total kgCO 2e (including direct and indirect effects). Further information can be found in the
‘Business travel- air’ tab and in Table 4 and paragraphs 8.37-8.41 in the Methodology Paper.
For information about how the conversion factors have been derived, please refer to the 'Methodology paper' that accompanies the conversion factors.
Bioenergy
Index
Emissions source: Bioenergy Next publication date: 6/8/2023 Factor set: Full set
Bioenergy conversion factors should be used for the combustion of fuels produced from recently living sources (such as trees) at a site or in an asset under the direct control of the reporting organisation. All factors are on a net calorific value
basis.
Guidance
● Within the Scope 1 conversion factors for biofuels, the CO 2 emissions value is set as net ‘0’ to account for the CO 2 absorbed by fast-growing bioenergy sources during their growth. The Scope 1 conversion factors presented in this listing contain
values for N2O and CH4 emissions (which are not absorbed during growth).
● Although the Scope 1 conversion factors contain a ‘0’ value for CO 2 emissions, organisations must account for the impact of the CO 2 released through combustion of the fuel. Organisations should refer to the ‘outside of scopes’ listing in the
'outside of scopes' tab to find the true values for CO 2 emissions. These emissions should be calculated in the same way as the Scope 1 emissions, but should be listed as a separate line item within its report called ‘outside of scopes’. This should not
be included within the organisation's emissions total, but displayed separately within the emissions report. This ensures that the organisation is being transparent with regard to all potential sources of CO 2 from its activities.
For more information refer to the ‘outside of scopes’ tab for guidance.
Example of calculating emissions from bioenergy

Company B reports its emissions from standard biodiesel use in its delivery vehicles. It has data on how many litres have been consumed and it needs to publicly report its Scope 1 emissions.
The activity data (litres of fuel) is multiplied by the appropriate conversion factor to produce company B's Scope 1 biodiesel emissions.
Activity Fuel Unit Total kg CO2e per unit

litres 0.00901
Bioethanol GJ 0.42339
kg 0.01135
litres 0.16751
Biodiesel ME GJ 5.05961
kg 0.18822
litres
Biomethane (compressed) GJ 0.10625
kg 0.00521
litres 0.16751
Biodiesel ME (from used
cooking oil) GJ 5.05961
kg 0.18822
litres 0.16751
Biodiesel ME (from tallow) GJ 5.05961
kg 0.18822
litres 0.03558
Biodiesel HVO GJ 1.03677
kg 0.04562
Biofuel
litres 0.00214
Biopropane GJ 0.08952
kg 0.00415
Biofuel
litres 0.01402
Bio Petrol GJ 0.42339
kg 0.01891
litres 0.01059
Renewable petrol GJ 0.42339
kg 0.01188
litres 0.16751
Off road biodiesel GJ 5.05961
kg 0.18822
litres
Biomethane (liquified) GJ 0.10625
kg 0.00521
litres 0.00676
Methanol (bio) GJ 0.42339
kg 0.00851

tonnes 43.03576
Wood logs
kWh 0.01053
tonnes 39.78833
Wood chips
kWh 0.01053
Biomass
tonnes 50.55459
Wood pellets
kWh 0.01053
tonnes 48.04825
Grass/straw
kWh 0.01292

tonnes 1.21919
Biogas
kWh 0.00022
Biogas
tonnes 0.68844
Landfill gas
kWh 0.00020
FAQs
I need a conversion factor for my specific % biofuel blend, rather than the “average biofuel blend” factor that is reported here.
The steps taken to calculate this by hand are straightforward and can be illustrated using the following worked example (consistent for all biofuels, conventional fuels, scopes and units):
Company B wants to report on its Scope 1 fuel emissions (in kgCO 2e/litre) from a specific biodiesel blend of X%. Using 2021 values, it is known that:
●100% mineral diesel conversion factor = 2.706 kgCO 2e/litre
●Biodiesel ME conversion factor (see Bioenergy sheet) = 0.168 kgCO 2e/litre
Therefore, X% biodiesel blend conversion factor = (X% x 0.168) + [(1-X%) x 2.706]
Refrigerant & other

Index
Emissions source: Refrigerant & other Next publication 6/8/2023 Factor set: Full set
date:
Refrigerant and other conversion factors should be used for the purpose of reporting leakage from air-conditioning, refrigeration units or the release to the atmosphere of other gases that have global warming potential (GWP).
Guidance
● The refrigerants and gases in the table are slightly different to the other conversion factor tables. In this case the gases emitted have a global warming influence themselves and the conversion factor allows the global warming potential (GWP) of that gas to be expressed in terms of
kilogrammes of carbon dioxide equivalent (kg CO2e), this is slightly different to most of the factors where the emissions occur after combustion/use of the fuel/material etc. These conversions can, however, be used in the normal way for reporting purposes.
● The Kyoto Protocol and Montreal protocol listed gases are both based on the IPCC Fourth Assessment Report (AR4) over a 100 year period (this is a requirement for inventory/ national reporting purposes).
1 From 01 Jan 2019, the Kigali amendment came into force, HFCs and HFC blends are now both Kyoto Protocol and Montreal Gases.
Example of calculating emissions from refrigerants and other process gases with a GWP
Company D need to report on the refrigerants that leak from their air conditioning equipment at their HQ each year (sometimes called fugitive emissions). These are considered to be Scope 1 emissions for company D. To calculate the leakage, they simply note how much they have had to
'top up' the refrigerant over the last year.
The 'top up' data (in kg) is multiplied by the applicable conversion factor to their refrigerant type to produce company D's direct emissions from refrigerant.
Emissions including only Emissions including only Total emissions including

Kyoto products non-Kyoto products non-Kyoto products
Activity Emission Unit Total kg CO2e per unit Total kg CO2e per unit Total kg CO2e per unit
Carbon dioxide kg 1 1
Methane kg 25 25
Nitrous oxide kg 298 298
HFC-23 kg 14800 14800
HFC-32 kg 675 675
HFC-41 kg 92 92
HFC-125 kg 3500 3500
HFC-134 kg 1100 1100
HFC-134a kg 1430 1430
HFC-143 kg 353 353
HFC-143a kg 4470 4470
HFC-152a kg 124 124
HFC-227ea kg 3220 3220
HFC-236fa kg 9810 9810
HFC-245fa kg 1030 1030
HFC-43-I0mee kg 1640 1640
Kyoto protocol products Perfluoromethane (PFC-14) kg 7390 7390
Perfluoroethane (PFC-116) kg 12200 12200
Perfluoropropane (PFC-218) kg 8830 8830
Perfluorocyclobutane (PFC-318) kg 10300 10300
Perfluorobutane (PFC-3-1-10) kg 8860 8860
Perfluoropentane (PFC-4-1-12) kg 9160 9160
Perfluorohexane (PFC-5-1-14) kg 9300 9300
PFC-9-1-18 kg 7500 7500
Perfluorocyclopropane kg 17340 17340
Sulphur hexafluoride (SF6) kg 22800 22800
HFC-152 kg 53 53
HFC-161 kg 12 12
HFC-236cb kg 1340 1340
HFC-236ea kg 1370 1370
HFC-245ca kg 693 693
HFC-365mfc kg 794 794
Nitrogen trifluoride kg 17200 17200

R401A kg 16 1166 1182
R401B kg 14 1275 1288
R401C kg 19 914 933
R402A kg 2100 688 2788
R402B kg 1330 1086 2416
R403A kg 1766 1358 3124
R403B kg 3444 1014 4457
R404A kg 3922 3922
R405A kg 3774 942 4716
R406A kg 1943 1943
R407A kg 2107 2107
R407B kg 2804 2804
R407C kg 1774 1774
R407D kg 1627 1627
R407E kg 1552 1552
R407F kg 1825 1825
R408A kg 2301 851 3152
R409A kg 1585 1585
R409B kg 1560 1560
R410A kg 2088 2088
R410B kg 2229 2229
R411A kg 14 1584 1597
R411B kg 4 1701 1705
R412A kg 442 1845 2286
R413A kg 2053 2053
R414A kg 1478 1478
R414B kg 1362 1362
R415A kg 22 1484 1507
R415B kg 93 453 546
R416A kg 844 241 1084
R417A kg 2346 2346
R417B kg 3027 3027
R417C kg 1809 1809
R418A kg 3 1738 1741
R419A kg 2967 2967
R419B kg 2384 2384
R420A kg 1258 277 1536
R421A kg 2631 2631
R421B kg 3190 3190
R422A kg 3143 3143
R422B kg 2526 2526
R422C kg 3085 3085
Blends
R422D kg 2729 2729
R422E kg 2592 2592
R423A kg 2280 2280
R424A kg 2440 2440
R425A kg 1505 1505
R426A kg 1508 1508
R427A kg 2138 2138
R428A kg 3607 3607
R429A kg 12 2 14
R430A kg 94 1 95
R431A kg 36 2 38
R432A kg 2 2
R433A kg 3 3
R433B kg 3 3
R433C kg 3 3
R434A kg 3245 3245
R435A kg 25 1 26
R436A kg 3 3
R436B kg 3 3
R437A kg 1805 1805
R438A kg 2264 2265
R439A kg 1983 1983
R440A kg 144 144
R441A kg 3 3
R442A kg 1888 1888
R443A kg 2 2
R444A kg 87 1 88
R445A kg 129 1 130
R500 kg 32 8044 8077
R501 kg 4083 4083
R502 kg 4657 4657
R503 kg 5935 8626 14560
R504 kg 325 3818 4143
R505 kg 8502 8502
R506 kg 4490 4490
R507A kg 3985 3985
R508A kg 13214 13214
R508B kg 13396 13396
R509A kg 4945 796 5741
R510A kg 1 1
R511A kg 6 3 9
R512A kg 189 189

CFC-11/R11 = trichlorofluoromethane kg 4750 4750
CFC-12/R12 = dichlorodifluoromethane kg 10900 10900
CFC-13 kg 14400 14400
CFC-113 kg 6130 6130
CFC-114 kg 10000 10000
CFC-115 kg 7370 7370
Halon-1211 kg 1890 1890
Halon-1301 kg 7140 7140
Halon-2402 kg 1640 1640
Carbon tetrachloride kg 1400 1400
Montreal protocol products
Methyl bromide kg 5 5
Methyl chloroform kg 146 146
HCFC-22/R22 = chlorodifluoromethane kg 1810 1810
HCFC-123 kg 77 77
HCFC-124 kg 609 609
HCFC-141b kg 725 725
HCFC-142b kg 2310 2310
HCFC-225ca kg 122 122
HCFC-225cb kg 595 595
HCFC-21 kg 151 151

HFE-125 kg 14900 14900
HFE-134 kg 6320 6320
HFE-143a kg 756 756
HCFE-235da2 kg 350 350
HFE-245cb2 kg 708 708
HFE-245fa2 kg 659 659
HFE-254cb2 kg 359 359
Fluorinated ethers HFE-347mcc3 kg 575 575
HFE-347pcf2 kg 580 580
HFE-356pcc3 kg 110 110
HFE-449sl (HFE-7100) kg 297 297
HFE-569sf2 (HFE-7200) kg 59 59
HFE-43-10pccc124 (H-Galden1040x) kg 1870 1870
HFE-236ca12 (HG-10) kg 2800 2800
HFE-338pcc13 (HG-01) kg 1500 1500

Trifluoromethyl sulphur pentafluoride kg 17700 17700
PFPMIE kg 10300 10300
Dimethylether kg 1 1
Methylene chloride kg 9 9
Methyl chloride kg 13 13
R290 = propane kg 3 3
R600A = isobutane kg 3 3
Other products
R600 = butane kg 4 4
R601 = pentane kg 5 5
Other products
R601A = isopentane kg 5 5
R170 = ethane kg 6 6
R1270 = propene kg 2 2
R1234yf* kg <1 <1
R1234ze* kg <1 <1
* There is no specific figure available, however it is known that the GWP factor is less than 1 kg CO 2e
FAQs
Is there any guidance to help me calculate the refrigerant leakage for my particular air conditioning system?
Further guidance on how to calculate refrigerant leakage is provided in the government 'Environmental reporting guidelines'.
Do I need to report all refrigerant types and gases with global warming potential in Scope 1?
No, only Kyoto Protocol gases need to be reported under Scope 1, all non-Kyoto gases (e.g. Montreal Protocol gases) should be reported separately.
What should I do if the product I use doesn't appear on this list?

Information on the global warming potential and charge size should be included on a label on products containing these products. As stated at https://www.gov.uk/guidance/labelling-f-gas-equipment-you-produce-import-or-install: [Producers, importers or installers of F-gas equipment] must label all products you produce, import or install that contain regulate
For information about the derivation of the conversion factors please refer to accompanying 'Methodology paper' to the conversion factors, which is available on the conversion factors website.
Passenger vehicles
Index
Emissions source: Passenger vehicles Next publication date: 6/8/2023 Factor set: Full set
Passenger vehicles conversion factors should be used to report travel in cars and on motorcycles that are owned or controlled by the reporting organisation. This does not include employee-owned vehicles that are used for business purposes.
Guidance
● For vehicles where an organisation has data in litres of fuel or kWh electricity consumed, the ‘fuels’ or 'electricity' conversion factors should be applied, which provide more accurate emissions results.
● For vehicles that run on biofuels, please refer to the ‘bioenergy’ conversion factors. It should be noted that any vehicle running on biofuel should also have an ‘outside of scopes’ CO2 figure reported separately. See the 'Outside of scopes' tab for more detail on this.
● The market segment conversion factors related to the vehicle market segments specifically defined by the UK Society of Motor Manufacturers and Traders (SMMT).
● Where a vehicle is used by an organisation, but it isn't owned by the organisation, then the emissions from the vehicle can be reported in Scope 3 instead of Scope 1, using the same factors. These factors can also be found in the Scope 3 under ‘Business travel-land’ or ‘managed assets- vehicles’).
● ‘Business travel-land’
● Managed Assets - vehicles
● For vehicles using electricity (i.e. Plug-in Hybrid Electric Vehicles / Range-Extended Electric Vehicles and Battery Electric Vehicles) the emission factors presented here only include the conventional fuel use (i.e. petrol or diesel), where relevant, and you should IN ADDITION use the emission factors provided in the 'UK electricity
for EVs' and 'UK electricity T&D for EVs' tables to calculate the emissions due to the average electricity consumption. A more detailed methodology for calculating emissions from vehicles using electricity can be found in the FAQs at the bottom of this tab.
● All of the factors presented for motorbikes are for petrol
● Please see the FAQs at the bottom of this page for further information on the conversion factors for passenger vehicles.
Example of calculating emissions from passenger vehicles

Company E reports the emissions from the mileage travelled in its company cars, a Scope 1 emission.
Company E uses conversion factors appropriate to each of its cars. For example, for its 1.6-litre diesel car, it uses a 'medium car: diesel' factor. It owns some vehicles for which engine size and fuel type data are not available, so it uses the 'average car: unknown fuel type' factor.
In some cases, the company knows what model the car is. In this case, it may choose to apply a conversion factor by market segment instead (found in the 'cars (by market segment)' table).
The activity data (km) is multiplied by the appropriate conversion factors to produce company E's passenger vehicle emissions.
Diesel Petrol Unknown Plug-in Hybrid Electric Vehicle Battery Electric Vehicle
Activity Type Unit Total kg CO2e per unit kg CO2e of CO2 per unit kg CO2e of CH4 per unit kg CO2e of N2O per unit Total kg CO2e per unit kg CO2e of CO2 per unit kg CO2e of CH4 per unit kg CO2e of N2O per unit Total kg CO2e per unit kg CO2e of CO2 per unit kg CO2e of CH4 per unit kg CO2e of N2O per unit Total kg CO2e per unit kg CO2e of CO2 per unit kg CO2e of CH4 per unit kg CO2e of N2O per unit Total kg CO2e per unit kg CO2e of CO2 per unit kg CO2e of CH4 per unit kg CO2e of N2O per unit
km 0.108294 0.10641 0.000004 0.00188 0.13421 0.13353 0.00032 0.00036 0.134 0.13331 0.00031 0.00038 0.0 0.0 0.0 0.0
Mini
miles 0.17429 0.17125 0.00001 0.00303 0.21598 0.21489 0.00051 0.00058 0.21566 0.21455 0.0005 0.00061 0.0 0.0 0.0 0.0
km 0.132764 0.13088 0.000004 0.00188 0.14802 0.14734 0.00032 0.00036 0.14601 0.14515 0.00027 0.00059 0.02216 0.02202 0.00007 0.00007 0.0 0.0 0.0 0.0
Supermini
miles 0.21368 0.21064 0.00001 0.00303 0.23821 0.23712 0.00051 0.00058 0.23498 0.2336 0.00043 0.00095 0.03567 0.03544 0.00012 0.00011 0.0 0.0 0.0 0.0
km 0.144614 0.14273 0.000004 0.00188 0.17162 0.17094 0.00032 0.00036 0.15893 0.15765 0.00016 0.00112 0.06258 0.06216 0.00022 0.0002 0.0 0.0 0.0 0.0
Lower medium
miles 0.23274 0.2297 0.00001 0.00303 0.2762 0.27511 0.00051 0.00058 0.25577 0.25371 0.00026 0.0018 0.10072 0.10003 0.00036 0.00033 0.0 0.0 0.0 0.0
km 0.161974 0.16009 0.000004 0.00188 0.19923 0.19855 0.00032 0.00036 0.17031 0.16868 0.00007 0.00156 0.06667 0.06621 0.00023 0.00023 0.0 0.0 0.0 0.0
Upper medium
miles 0.26068 0.25764 0.00001 0.00303 0.32063 0.31954 0.00051 0.00058 0.27407 0.27146 0.00011 0.0025 0.10731 0.10656 0.00037 0.00038 0.0 0.0 0.0 0.0
km 0.174684 0.1728 0.000004 0.00188 0.21999 0.21931 0.00032 0.00036 0.18547 0.18387 0.00008 0.00152 0.06897 0.06848 0.00022 0.00027 0.0 0.0 0.0 0.0
Cars (by market segment) Executive
miles 0.28114 0.2781 0.00001 0.00303 0.35404 0.35295 0.00051 0.00058 0.29849 0.29591 0.00013 0.00245 0.111 0.11021 0.00036 0.00043 0.0 0.0 0.0 0.0
km 0.212434 0.21055 0.000004 0.00188 0.32708 0.3264 0.00032 0.00036 0.26458 0.26327 0.00015 0.00116 0.092 0.09141 0.00031 0.00028 0.0 0.0 0.0 0.0
Luxury
miles 0.34189 0.33885 0.00001 0.00303 0.52638 0.52529 0.00051 0.00058 0.42581 0.42369 0.00025 0.00187 0.14806 0.14712 0.00049 0.00045 0.0 0.0 0.0 0.0
km 0.170414 0.16853 0.000004 0.00188 0.24145 0.24077 0.00032 0.00036 0.23006 0.22919 0.00027 0.0006 0.07674 0.07626 0.00025 0.00023 0.0 0.0 0.0 0.0
Sports
miles 0.27426 0.27122 0.00001 0.00303 0.38857 0.38748 0.00051 0.00058 0.37025 0.36885 0.00043 0.00097 0.1235 0.12273 0.0004 0.00037 0.0 0.0 0.0 0.0
km 0.202964 0.20108 0.000004 0.00188 0.2106 0.20992 0.00032 0.00036 0.20518 0.20361 0.00009 0.00148 0.07471 0.07422 0.00025 0.00024 0.0 0.0 0.0 0.0
Dual purpose 4X4
miles 0.32665 0.32361 0.00001 0.00303 0.33892 0.33783 0.00051 0.00058 0.3302 0.32768 0.00014 0.00238 0.12023 0.11945 0.0004 0.00038 0.0 0.0 0.0 0.0
km 0.177844 0.17596 0.000004 0.00188 0.19118 0.1905 0.00032 0.00036 0.18146 0.17989 0.00009 0.00148 0.0518 0.05147 0.00017 0.00016 0.0 0.0 0.0 0.0
MPV
miles 0.28621 0.28317 0.00001 0.00303 0.30767 0.30658 0.00051 0.00058 0.29203 0.28951 0.00014 0.00238 0.08337 0.08284 0.00028 0.00025 0.0 0.0 0.0 0.0
Diesel Petrol Hybrid CNG LPG Unknown Plug-in Hybrid Electric Vehicle Battery Electric Vehicle
Activity Type Unit Total kg CO2e per unit kg CO2e of CO2 per unit kg CO2e of CH4 per unit kg CO2e of N2O per unit Total kg CO2e per unit kg CO2e of CO2 per unit kg CO2e of CH4 per unit kg CO2e of N2O per unit Total kg CO2e per unit kg CO2e of CO2 per unit kg CO2e of CH4 per unit kg CO2e of N2O per unit Total kg CO2e per unit kg CO2e of CO2 per unit kg CO2e of CH4 per unit kg CO2e of N2O per unit Total kg CO2e per unit kg CO2e of CO2 per unit kg CO2e of CH4 per unit kg CO2e of N2O per unit Total kg CO2e per unit kg CO2e of CO2 per unit kg CO2e of CH4 per unit kg CO2e of N2O per unit Total kg CO2e per unit kg CO2e of CO2 per unit kg CO2e of CH4 per unit kg CO2e of N2O per unit Total kg CO2e per unit kg CO2e of CO2 per unit kg CO2e of CH4 per unit kg CO2e of N2O per unit
km 0.13989 0.13801 0.000004 0.00188 0.14652 0.14584 0.00032 0.00036 0.10332 0.10224 0.00021 0.00087 0.1444 0.14332 0.00021 0.00087 0.02216 0.02202 0.00007 0.00007 0.0 0.0 0.0 0.0
Small car
miles 0.22514 0.2221 0.00001 0.00303 0.2358 0.23471 0.00051 0.00058 0.16628 0.16454 0.00034 0.0014 0.23239 0.23065 0.00034 0.00140 0.03567 0.03544 0.00012 0.00011 0.0 0.0 0.0 0.0
km 0.168 0.16612 0.000004 0.00188 0.1847 0.18402 0.00032 0.00036 0.10999 0.10867 0.00015 0.00117 0.15803 0.15604 0.00158 0.00041 0.17823 0.17777 0.00005 0.00041 0.17588 0.17456 0.00015 0.00117 0.06475 0.06431 0.00022 0.00022 0.0 0.0 0.0 0.0
Medium car
miles 0.27039 0.26735 0.00001 0.00303 0.29724 0.29615 0.00051 0.00058 0.17702 0.17489 0.00024 0.00189 0.25433 0.25113 0.00255 0.00065 0.28682 0.28609 0.00008 0.00065 0.28306 0.28093 0.00024 0.00189 0.10421 0.10350 0.00036 0.00035 0.0 0.0 0.0 0.0
Cars (by size)
km 0.20953 0.20765 0.000004 0.00188 0.27639 0.27571 0.00032 0.00036 0.15491 0.15333 0.00009 0.00149 0.23578 0.23379 0.00158 0.00041 0.2668 0.26634 0.00005 0.00041 0.22733 0.22575 0.00009 0.00149 0.0741 0.07360 0.00025 0.00025 0.0 0.0 0.0 0.0
Large car
miles 0.33722 0.33418 0.00001 0.00303 0.4448 0.44371 0.00051 0.00058 0.24929 0.24676 0.00014 0.00239 0.37944 0.37624 0.00255 0.00065 0.42936 0.42863 0.00008 0.00065 0.36584 0.36331 0.00014 0.00239 0.11924 0.11844 0.00040 0.00040 0.0 0.0 0.0 0.0
km 0.17082 0.16894 0.000004 0.00188 0.17048 0.1698 0.00032 0.00036 0.12004 0.11877 0.00017 0.0011 0.17517 0.17318 0.00158 0.00041 0.19775 0.19729 0.00005 0.00041 0.17067 0.16940 0.00017 0.00110 0.0684 0.06794 0.00023 0.00023 0.0 0.0 0.0 0.0
Average car
miles 0.27492 0.27188 0.00001 0.00303 0.27436 0.27327 0.00051 0.00058 0.19318 0.19115 0.00027 0.00176 0.2819 0.2787 0.00255 0.00065 0.31823 0.31750 0.00008 0.00065 0.27465 0.27262 0.00027 0.00176 0.11007 0.10934 0.00037 0.00036 0.0 0.0 0.0 0.0
Activity Type Unit Total kg CO2e per unit kg CO2e of CO2 per unit kg CO2e of CH4 per unit kg CO2e of N2O per unit
km 0.08306 0.08094 0.00156 0.00056
Small
miles 0.13369 0.13027 0.00252 0.00090
km 0.1009 0.09826 0.00204 0.00060
Medium
miles 0.16237 0.15813 0.00328 0.00096
Motorbike
km 0.13245 0.13072 0.00113 0.00060
Large
miles 0.21315 0.21037 0.00182 0.00096
km 0.11355 0.11138 0.00158 0.00059
Average
miles 0.18274 0.17925 0.00254 0.00095
FAQs
Do the conversion factors take into account the age of vehicles?
The conversion factors are based on information from the Department for Transport which regularly analyses the mix of cars on the road in the UK through Driver and Vehicle Licensing Agency (DVLA) records and automatic number plate recognition (ANPR) data. The conversion factors are updated each year to reflect changes in
the spectrum of cars of different types and ages being driven.
I know the average fuel consumption of my passenger vehicles in miles per gallon (mpg) and mileage; can this be used to improve my calculations?
The mpg of the vehicle should be used to convert the distance travelled into litres of fuel used (refer to the 'Conversions' tab to find values to assist this calculation). The conversion factor for litres of fuel can then be applied. This will give a more accurate view of the actual emissions from the vehicle (the conversion factors for
vehicle mileage represent the average mpg of the whole UK vehicle population). Therefore, knowing your vehicle’s actual mpg and using this value will yield more precise results.
I know the average gCO 2/km of my passenger vehicles as well as mileage; can this be used to improve my calculations?
If you know the manufacturer's gCO 2/km data, this may be used as an alternative (and more precise) calculation for your passenger vehicle’s emissions. The factors provided by manufacturers should be uplifted. Please see the methodology paper published alongside the Conversion Factors on the correct uplift factor to use.
Which tables do I need to use to capture all the emissions resulting from the use of my plug-in electric vehicles?
Method 1: Energy consumption
Emissions = Total energy consumption (fuel, electricity) x Emission Factors (fuel, electricity)
Scope Car Car Van Van Includes

Plug-in Hybrid Electric Plug-in Hybrid Electric
Vehicle Battery Electric Vehicle Vehicle Battery Electric Vehicle
Fuels Scope 1 YES NO YES NO Scope 1 emissions from use of petrol or diesel.
WTT- fuels Scope 3 YES NO YES NO WTT Scope 3 emissions from use of petrol and diesel.
UK Electricity Scope 2 YES YES YES YES Scope 2 emissions from use of electricity.
Transmission and Scope 3 YES YES YES YES Scope 3 emissions from T&D losses from use of electricity.
distribution
WTT- UK & overseas elec Scope 3 YES YES YES YES Scope 3 emissions from WTT emissions from use of electricity.
Method 2: Generic vehicle emission factors
Emissions = Total activity for vehicle category (in km, miles or tonne-km) x Emission Factor
Note: the emission factors already account for the average share of driving using electricity or conventional fuel for plug-in hybrid electric vehicles, so the total number of km / miles / tonne-km should be used in calculations.
Sum of elements: A + C OR B + C
Scope Car Car Van Van Includes
Plug-in Hybrid Electric Plug-in Hybrid Electric
Vehicle Battery Electric Vehicle Vehicle Battery Electric Vehicle
A Passenger vehicles Scope 1 YES NO Only Scope 1 emissions from petrol or diesel use.
A Delivery vehicles Scope 1 YES NO Only Scope 1 emissions from petrol or diesel use.
A UK electricity for EVs Scope 2 YES YES YES YES Only Scope 2 emissions from electricity use.
A UK electricity T&D for EVs Scope 3 YES YES YES YES Only Scope 3 emissions from electricity T&D losses.
OR
B Business travel- land Scope 3 YES YES Sum of Scope 1 and Scope 2, plus Scope 3 electricity T&D losses.
B Freighting goods Scope 3 YES YES Sum of Scope 1 and Scope 2, plus Scope 3 electricity T&D losses.
B Managed assets- vehicles Scope 3 YES YES YES YES Sum of Scope 1 and Scope 2, plus Scope 3 electricity T&D losses.
AND
C WTT- pass vehs & travel- Scope 3 YES YES Only Scope 3 WTT emissions (all fuel types, electricity)
land
C WTT- delivery vehs & freight Scope 3 YES YES Only Scope 3 WTT emissions (all fuel types, electricity)
Note: The Plug-in Hybrid Electric Vehicle category also includes Range-Extended Electric Vehicles (also known as REEVs, ER-EVs or REX).
Why are emission factors for certain types of electric vehicle missing?
At the moment there are only a limited number of electric vehicle models on the market, and certain categories are not yet represented by battery electric vehicle or plug-in hybrid electric vehicles. Emission factors will be added in future updates for these vehicle types, when models in these categories become available in the
UK market/fleet.
Delivery vehicles
Index
Next publication
Emissions source: Delivery vehicles date: 6/8/2023 Factor set: Full set
Delivery vehicles conversion factors should be used to report travel in vans/light goods vehicles (LGVs) and heavy goods vehicles (HGVs) owned or controlled by the reporting organisation. This does not include hired vans or courier services provided by other organisations.
Guidance
● For delivery vehicles where an organisation has data in litres of fuel or kWh electricity used, the ‘fuels’ or 'electricity' conversion factors should be applied, which provide more accurate emissions results.
● For delivery vehicles that run on biofuels, please refer to the ‘Bioenergy' sheet in this workbook. Note any vehicle running on biofuel should also have an ‘outside of scopes’ CO2 figure reported separately. See the 'Outside of scopes' tab for more detail on this.
● All HGVs are assumed to be diesel (there are few alternatively fuelled HGVs on the road in the UK).
● Emissions from a vehicle used by an organisation, but isn't owned by them, can be reported in Scope 3 instead of Scope 1, using the same factors. These factors can also be found in the Scope 3 under ‘freighting goods’ or ‘managed assets -vehicles’.
● For delivery vehicles using electricity (i.e. Plug-in Hybrid Electric Vehicles and Battery Electric Vehicles) the emission factors presented here only include the conventional fuel use (i.e. petrol or diesel), where relevant, and you should IN ADDITION use the emission factors provided in the 'UK electricity for EVs' and 'UK electricity T&D for EVs'
tables to calculate the emissions due to the average electricity consumption.
● Please see the FAQs at the bottom of this page for further information on the conversion factors for delivery vehicles.
Example of calculating emissions from delivery vehicles

Company F needs to report the emissions from its vans and HGVs - this is a Scope 1 emission.
Company F uses conversion factors appropriate to each of its vans. For example, its largest van can be laden up to a maximum gross vehicle weight of 3.5 tonnes. Therefore company F selects the class III (1.74 tonne - 3.5 tonne) van.
For its other HGVs, company F knows the vehicles fall into the ‘rigid >3.5t-7.5t’ category. However, it does not know, on average, how full its HGVs are. Therefore, it selects the conversion factor with the 'average laden' weight.
The activity data (km) for each set of vans and HGVs is multiplied by the appropriate conversion factors to produce company F's delivery vehicle emissions.
Diesel Petrol CNG LPG Unknown Plug-in Hybrid Electric Vehicle Battery Electric Vehicle
Activity Type Unit Total kg CO2e per unit kg CO2e of CO2 per unit kg CO2e of CH4 per unit kg CO2e of N2O per unit Total kg CO2e per unit kg CO2e of CO2 per unit kg CO2e of CH4 per unit kg CO2e of N2O per unit Total kg CO2e per unit kg CO2e of CO2 per unit kg CO2e of CH4 per unit kg CO2e of N2O per unit Total kg CO2e per unit kg CO2e of CO2 per unit kg CO2e of CH4 per unit kg CO2e of N2O per unit Total kg CO2e per unit kg CO2e of CO2 per unit kg CO2e of CH4 per unit kg CO2e of N2O per unit Total kg CO2e per unit kg CO2e of CO2 per unit kg CO2e of CH4 per unit kg CO2e of N2O per unit Total kg CO2e per unit kg CO2e of CO2 per unit kg CO2e of CH4 per unit kg CO2e of N2O per unit
km 0.14189 0.14003 - 0.00186 0.19687 0.19614 0.00024 0.00049 0.0 0.00 0.00 0.00
Class I (up to 1.305 tonnes)
miles 0.22836 0.22535 0.0000100 0.003 0.31683 0.31566 0.00038 0.00079 0.0 0.00 0.00 0.00
km 0.17513 0.17327 - 0.00186 0.20461 0.20388 0.00024 0.00049 0.0 0.00 0.00 0.00
Class II (1.305 to 1.74 tonnes)
miles 0.28186 0.27885 0.0000100 0.003 0.32928 0.32811 0.00038 0.00079 0.0 0.00 0.00 0.00
Vans
km 0.25481 0.25295 - 0.00186 0.32607 0.32534 0.00024 0.00049 0.0 0.00 0.00 0.00
Class III (1.74 to 3.5 tonnes)
miles 0.4101 0.40709 0.0000100 0.003 0.52475 0.52358 0.00038 0.00079 0.0 0.00 0.00 0.00
km 0.23156 0.2297 - 0.00186 0.21332 0.21259 0.00024 0.00049 0.23575 0.23401 0.00118 0.00056 0.25924 0.25864 0.00004 0.00056 0.23099 0.22916 0.00001 0.00182 0.0 0.00 0.00 0.00
Average (up to 3.5 tonnes)
miles 0.37268 0.36967 0.0000100 0.003 0.3433 0.34213 0.00038 0.00079 0.37939 0.3766 0.00189 0.0009 0.41721 0.41625 0.00006 0.0009 0.37174 0.3688 0.00002 0.00292 0.0 0.00 0.00 0.00
0% Laden 50% Laden 100% Laden Average laden

Activity Type Unit Total kg CO2e per unit kg CO2e of CO2 per unit kg CO2e of CH4 per unit kg CO2e of N2O per unit Total kg CO2e per unit kg CO2e of CO2 per unit kg CO2e of CH4 per unit kg CO2e of N2O per unit Total kg CO2e per unit kg CO2e of CO2 per unit kg CO2e of CH4 per unit kg CO2e of N2O per unit Total kg CO2e per unit kg CO2e of CO2 per unit kg CO2e of CH4 per unit kg CO2e of N2O per unit
km 0.46338 0.4573 0.0001 0.00598 0.50315 0.49707 0.0001 0.00598 0.54291 0.53683 0.0001 0.00598 0.49758 0.4915 0.0001 0.00598
Rigid (>3.5 - 7.5 tonnes)
miles 0.74574 0.73596 0.00016 0.00962 0.80973 0.79995 0.00016 0.00962 0.87373 0.86395 0.00016 0.00962 0.80078 0.791 0.00016 0.00962
km 0.55763 0.55022 0.00012 0.00729 0.63623 0.62882 0.00012 0.00729 0.71483 0.70742 0.00012 0.00729 0.60793 0.60052 0.00012 0.00729
Rigid (>7.5 tonnes-17 tonnes)
miles 0.89742 0.88549 0.0002 0.01173 1.02392 1.01199 0.0002 0.01173 1.15041 1.13848 0.0002 0.01173 0.97838 0.96645 0.0002 0.01173
km 0.79097 0.77886 0.0002 0.01191 0.96194 0.94983 0.0002 0.01191 1.13291 1.1208 0.0002 0.01191 0.99337 0.98126 0.0002 0.01191
Rigid (>17 tonnes)
miles 1.27294 1.25345 0.00033 0.01916 1.54809 1.5286 0.00033 0.01916 1.82324 1.80375 0.00033 0.01916 1.59868 1.57919 0.00033 0.01916
km 0.69215 0.68199 0.00017 0.00999 0.82368 0.81352 0.00017 0.00999 0.95522 0.94506 0.00017 0.00999 0.84061 0.83045 0.00017 0.00999
All rigids
miles 1.11389 1.09755 0.00027 0.01607 1.32557 1.30923 0.00027 0.01607 1.53726 1.52092 0.00027 0.01607 1.35282 1.33648 0.00027 0.01607
HGV (all diesel)
km 0.64531 0.63161 0.00011 0.01359 0.80322 0.78952 0.00011 0.01359 0.96112 0.94742 0.00011 0.01359 0.78111 0.76741 0.00011 0.01359
Articulated (>3.5 - 33t)
miles 1.03851 1.01648 0.00017 0.02186 1.29263 1.2706 0.00017 0.02186 1.54675 1.52472 0.00017 0.02186 1.25706 1.23503 0.00017 0.02186
km 0.65677 0.64047 0.00013 0.01617 0.87026 0.85396 0.00013 0.01617 1.08375 1.06745 0.00013 0.01617 0.93004 0.91374 0.00013 0.01617
Articulated (>33t)
miles 1.05696 1.03074 0.0002 0.02602 1.40054 1.37432 0.0002 0.02602 1.74412 1.7179 0.0002 0.02602 1.49674 1.47052 0.0002 0.02602
km 0.6563 0.64011 0.00013 0.01606 0.8675 0.85131 0.00013 0.01606 1.0787 1.06251 0.00013 0.01606 0.92391 0.90772 0.00013 0.01606
All artics
miles 1.0562 1.03015 0.0002 0.02585 1.3961 1.37005 0.0002 0.02585 1.736 1.70995 0.0002 0.02585 1.48688 1.46083 0.0002 0.02585
km 0.67032 0.65674 0.00014 0.01344 0.84988 0.8363 0.00014 0.01344 1.02944 1.01586 0.00014 0.01344 0.89061 0.87703 0.00014 0.01344
All HGVs
miles 1.07877 1.05692 0.00023 0.02162 1.36774 1.34589 0.00023 0.02162 1.65671 1.63486 0.00023 0.02162 1.43329 1.41144 0.00023 0.02162

km 0.55165 0.54557 0.0001 0.00598 0.59909 0.59301 0.0001 0.00598 0.64653 0.64045 0.0001 0.00598 0.59245 0.58637 0.0001 0.00598
Rigid (>3.5 - 7.5 tonnes)
miles 0.88779 0.87801 0.00016 0.00962 0.96414 0.95436 0.00016 0.00962 1.04049 1.03071 0.00016 0.00962 0.95345 0.94367 0.00016 0.00962
km 0.66383 0.65642 0.00012 0.00729 0.7576 0.75019 0.00012 0.00729 0.85138 0.84397 0.00012 0.00729 0.72384 0.71643 0.00012 0.00729
Rigid (>7.5 tonnes-17 tonnes)
miles 1.06833 1.0564 0.0002 0.01173 1.21925 1.20732 0.0002 0.01173 1.37016 1.35823 0.0002 0.01173 1.16492 1.15299 0.0002 0.01173
km 0.9413 0.92919 0.0002 0.01191 1.14527 1.13316 0.0002 0.01191 1.34924 1.33713 0.0002 0.01191 1.18277 1.17066 0.0002 0.01191
Rigid (>17 tonnes)
miles 1.51488 1.49539 0.00033 0.01916 1.84314 1.82365 0.00033 0.01916 2.17139 2.1519 0.00033 0.01916 1.90349 1.884 0.00033 0.01916
km 0.82378 0.81362 0.00017 0.00999 0.9807 0.97054 0.00017 0.00999 1.13763 1.12747 0.00017 0.00999 1.0009 0.99074 0.00017 0.00999
All rigids
miles 1.32574 1.3094 0.00027 0.01607 1.57828 1.56194 0.00027 0.01607 1.83082 1.81448 0.00027 0.01607 1.61079 1.59445 0.00027 0.01607
HGVs refrigerated (all diesel)
km 0.74595 0.73225 0.00011 0.01359 0.92901 0.91531 0.00011 0.01359 1.11207 1.09837 0.00011 0.01359 0.90338 0.88968 0.00011 0.01359
Articulated (>3.5 - 33t)
miles 1.20047 1.17844 0.00017 0.02186 1.49508 1.47305 0.00017 0.02186 1.78969 1.76766 0.00017 0.02186 1.45384 1.43181 0.00017 0.02186
km 0.75882 0.74252 0.00013 0.01617 1.00633 0.99003 0.00013 0.01617 1.25384 1.23754 0.00013 0.01617 1.07563 1.05933 0.00013 0.01617
Articulated (>33t)
miles 1.22119 1.19497 0.0002 0.02602 1.61952 1.5933 0.0002 0.02602 2.01784 1.99162 0.0002 0.02602 1.73105 1.70483 0.0002 0.02602
km 0.75829 0.7421 0.00013 0.01606 1.00314 0.98695 0.00013 0.01606 1.248 1.23181 0.00013 0.01606 1.06854 1.05235 0.00013 0.01606
All artics
miles 1.22034 1.19429 0.0002 0.02585 1.6144 1.58835 0.0002 0.02585 2.00845 1.9824 0.0002 0.02585 1.71964 1.69359 0.0002 0.02585
km 0.78375 0.77017 0.00014 0.01344 0.99432 0.98074 0.00014 0.01344 1.20489 1.19131 0.00014 0.01344 1.04208 1.0285 0.00014 0.01344
All HGVs
miles 1.26132 1.23947 0.00023 0.02162 1.6002 1.57835 0.00023 0.02162 1.93908 1.91723 0.00023 0.02162 1.67706 1.65521 0.00023 0.02162
FAQs
What is gross vehicle weight?
The gross vehicle weight value is the maximum operating weight of the vehicle including passengers, cargo and any additional body work (for example, tail lift or box section). This excludes the weight of any additional trailers.
What is an average payload?

Payload is the weight of goods being transported by a vehicle – typically stated in tonnes. Average payload in this context is the average amount of goods a vehicle of a given type is carrying.
Please refer to the FAQs section of the 'Passenger Vehicles' sheet in this workbook for tables providing this information.
At the moment there are only a limited number of electric vehicle models on the market, and certain categories are not yet represented by battery electric vehicle or plug-in hybrid electric vehicles. Emission factors will be added in future updates for these vehicle types, when models in these categories become available in the UK market/fleet.
SECR kWh pass & delivery vehs

Index
Passenger and Next publication

Emissions source: delivery vehicles- date: 6/8/2023
kWh factors
Scope: Scope 1 Version: 2.0
Participants required to report under the Streamlined Energy and Carbon Reporting (SECR) should use these f
Guidance
● One of the requirements of the new Streamlined Energy and Carbon Reporting (SECR) is to report the energy
For transport, the organisation may have two types of data which can use to calculate the Scope 1 vehicles emi
1) Fuel consumption data in litres, tonnes or kWh. In the instance of litres or tonnes, this can easily be converte
2) Journey distance in km or miles. If the organisation doesn't have fuel consumption data (option 1), it may ha
● These factors relate to passenger and delivery vehicles; cars, motorcycles, vans and HGVs.
● The cars' market segment conversion factors related to the vehicle market segments specifically defined by t
● For vehicles using electricity (i.e. Plug-in Hybrid Electric Vehicles / Range-Extended Electric Vehicles and Batte
EV' tables to calculate the kWh consumed due to the average electricity consumption.
● These figures are calculated on a net calorific value basis, using CO 2 conversion factors.
● Please see the FAQs at the bottom of this page for further information on the SECR kWh conversion factors.
Example of calculating SECR energy consumed in passenger and delivery vehicles
Company X reports the emissions from the mileage travelled in its company cars and vans. It also needs to repo
Company X uses conversion factors appropriate to each of its vehicles. For example, for its 1.6-litre diesel car, it
laden up to a maximum gross vehicle weight of 3.5 tonnes and uses petrol. Therefore, company X selects the 'c
The activity data (miles) is multiplied by the appropriate kWh factors to produce the company’s passenger vehi
Organisations should determine whether to use the net or gross calorific value of fuels according to their data.
Diesel
Activity Type Unit kWh (Net CV) per unit
km 0.42132
Mini
miles 0.67805
km 0.51821
Supermini
miles 0.83397
km 0.56512
Lower medium
miles 0.90947
km 0.63385
Upper medium
miles 1.02008
km 0.68418
Cars (by market segment Executive
miles 1.10108
km 0.83365
Luxury
miles 1.34163
km 0.66726
Sports
miles 1.07385
km 0.79615
Dual purpose 4X4
miles 1.28127
km 0.69667
MPV
miles 1.12118
Diesel
km 0.54642
Small car
miles 0.87937
km 0.65773
Medium car
miles 1.05851
Cars (by size)
km 0.82216
Large car
miles 1.32314
km 0.66889
Average car
miles 1.07648

km 0.33622
Small
miles 0.5411
km 0.40813
Medium
miles 0.65682
Motorbike
km 0.54296
Large
miles 0.8738
km 0.46265
Average
miles 0.74456
Diesel
tonne.km 3.14
Class I (up to
1.305 tonnes) km 0.57
miles 0.91
tonne.km 2.39
Class II (1.305 to
1.74 tonnes) km 0.70
miles 1.13
Vans
tonne.km 2.29
Class III (1.74 to
3.5 tonnes) km 1.02
miles 1.64
tonne.km 2.32
Average (up to 3.5
tonnes) km 0.93
miles 1.49
0% Laden
tonne.km
Rigid (>3.5 - 7.5
tonnes) km 1.81
miles 2.91
tonne.km
Rigid (>7.5
tonnes-17 tonnes) km 2.17
miles 3.49
tonne.km
Rigid (>17 tonnes) km 3.07
miles 4.95
tonne.km
All rigids km 2.69
miles 4.33
HGV (all diesel)
tonne.km
Articulated (>3.5 -
33t) km 2.49
miles 4.01
tonne.km
Articulated (>33t) km 2.53
miles 4.07
tonne.km
All artics km 2.53
miles 4.06
tonne.km
All HGVs km 2.59
miles 4.17
0% Laden
tonne.km
Rigid (>3.5 - 7.5
tonnes) km 2.15
miles 3.47
tonne.km
Rigid (>7.5
tonnes-17 tonnes) km 2.59
miles 4.16
tonne.km
Rigid (>17 tonnes) km 3.67
miles 5.90
tonne.km
All rigids km 3.21
HGV refrigerated (all miles 5.17
diesel) tonne.km
Articulated (>3.5 -
33t) km 2.89
miles 4.65
tonne.km
Articulated (>33t) km 2.93
miles 4.71
tonne.km
All artics km 2.93
miles 4.71
tonne.km
All HGVs km 3.04
miles 4.89
FAQs
Please see the relevant tab for questions related to the GHG conversion factors for passenger vehicles and/or d
How to report air, rail, sea and other Scope 3 transportation sources?
For Scope 3 rail, sea or air travel, we provide kgCO 2e per passenger.km factors in the Scope 3 tabs which can be
consumption data from litres or tonnes to kWh.
For information about how the conversion factors have been derived, please refer to the 'Methodology paper
Factor set: Full set
Year: 2022
porting (SECR) should use these factors to calculate the energy use, in kilowatt hours (kWh), from road vehicles where they only hav
ting (SECR) is to report the energy use that is used to calculate the GHG emissions reported in the Directors’ Report. This needs to be p
alculate the Scope 1 vehicles emissions:

onnes, this can easily be converted to kWh using the fuel properties tab. This is the preferred and more accurate data to use.
mption data (option 1), it may have a record of the distance travelled, for example, from expenses claims. In this instance, the km or m
ans and HGVs.
segments specifically defined by the UK Society of Motor Manufacturers and Traders (SMMT).
ended Electric Vehicles and Battery Electric Vehicles) the kWh factors presented here only include the conventional fuel use (i.e. petro
mption.
on factors.
e SECR kWh conversion factors.
les
ars and vans. It also needs to report on the energy associated with its company cars and vans under SECR. It does not already know the
mple, for its 1.6-litre diesel car, it uses a 'medium car: diesel' factor. It owns some vehicles for which the engine size and fuel type data
erefore, company X selects the 'class III (1.74 tonne - 3.5 tonne) van, petrol' factor.
ce the company’s passenger vehicle energy use in kWh.
of fuels according to their data. For example, the majority of energy billing is provided on a gross CV basis.
Plug-in Hybrid Electric Battery Electric Vehicle
Petrol Unknown Vehicle
kWh (Net CV) per unit kWh (Net CV) per unit kWh (Net CV) per unit kWh (Net CV) per unit
0.56084 0.55967 0.0
0.90258 0.9007 0.0
0.61886 0.60479 0.09251 0.0
0.99596 0.97331 0.14887 0.0
0.718 0.64369 0.26108 0.0
1.1555 1.03592 0.42016 0.0
0.83396 0.67651 0.27762 0.0
1.34214 1.08873 0.44679 0.0
0.92115 0.73808 0.28586
1.48245 1.18782 0.46004
1.37094 1.07031 0.38396 0.0
2.20632 1.72249 0.61792 0.0
1.01129 0.95337 0.3203 0.0
1.62752 1.53429 0.51547 0.0
0.88171 0.8196 0.31145 0.0
1.41898 1.31903 0.50123 0.0
0.80014 0.72347 0.0
1.28771 1.16432 0.0
Petrol Hybrid CNG LPG

0.61256 0.42118
0.98582 0.67783
0.77293 0.44224 0.77293 0.77293
1.24392 0.71171 1.24392 1.24392
1.15803 0.61648 1.15803 1.15803
1.86367 0.99212 1.86367 1.86367
0.71321 0.485 0.85781 0.85781
1.14779 0.78052 1.38051 1.38051
Petrol CNG LPG Unknown
4.58
0.81
1.31
3.16
0.85
1.36
3.35
1.35
2.18
3.12 2.91 2.82 2.34
0.88 1.16 1.12 0.93
1.42 1.87 1.81 1.49
50% Laden 100% Laden Average Laden

kWh (Net CV) per unit kWh (Net CV) per unit kWh (Net CV) per unit
1.91 1.03 2.20
1.96 2.12 1.94
3.16 3.41 3.12
1.01 0.57 1.51
2.48 2.79 2.37
3.99 4.49 3.81
0.83 0.49 0.72
3.75 4.42 3.87
6.03 7.12 6.23
0.89 0.52 0.83
3.21 3.73 3.28
5.17 6.00 5.28
0.48 0.29 0.54
3.12 3.74 3.03
5.02 6.02 4.88
0.37 0.23 0.31
3.37 4.21 3.61
5.42 6.78 5.80
0.37 0.23 0.32
3.36 4.19 3.58
5.41 6.75 5.76
0.47 0.29 0.41
3.30 4.01 3.46
5.31 6.45 5.57
50% Laden 100% Laden Average Laden

2.28 1.23 2.62
2.34 2.53 2.32
3.77 4.07 3.73
1.20 0.68 1.80
2.96 3.33 2.82
4.76 5.35 4.54
0.99 0.58 0.86
4.47 5.28 4.62
7.20 8.49 7.44
1.07 0.62 0.99
3.83 4.45 3.91
6.16 7.16 6.29
0.56 0.34 0.63
3.61 4.34 3.51
5.82 6.98 5.65
0.43 0.27 0.36
3.91 4.88 4.18
6.29 7.86 6.73
0.43 0.27 0.37
3.89 4.86 4.15
6.27 7.82 6.68
0.55 0.34 0.48
3.87 4.70 4.06
6.23 7.57 6.53
s for passenger vehicles and/or delivery vehicles.Does my organisation need to comply with the SECR scheme?To see if your organisati
in the Scope 3 tabs which can be used for Scope 3 GHG reporting. However, where an organisation is responsible for a vehicle not inc
refer to the 'Methodology paper' that accompanies the conversion factors.

cles where they only have mileage or km data, for example from expense claims.
Report. This needs to be provided in kilowatt hours (kWh).
ate data to use.

this instance, the km or miles data will need to be converted into kWh. This will require an additional factor, which is what is shown be
ntional fuel use (i.e. petrol or diesel), where relevant, and you should IN ADDITION use the kWh factors provided in the “SECR kWh UK
oes not already know the amount of fuel used (in litres, tonnes or kWh) so needs to convert mileage data into kWh.
ne size and fuel type data is not available so, it uses the 'average car: unknown fuel type' factor. For its company owned vans the large
Unknown Plug-in Hybrid Electric Vehicle Battery Electric Vehicle
0.59041 0.09251 0.0
0.95018 0.14887 0.0
0.71037 0.26987 0.0
1.14323 0.43431 0.0
0.90767 0.30859 0.0
1.46075 0.49663 0.0
0.69171 0.28499 0.0
1.1132 0.45865 0.0
Battery Electric Vehicle
Plug-in Hybrid Electric Vehicle
kWh (Net CV) per unit kWh (Net CV) per unit
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
e?To see if your organisation needs to comply with the SECR scheme and for further information see the Environmental Reporting Gui
sible for a vehicle not included in this set of Conversion Factors, the Fuel Properties tab can be used to convert fuel
or, which is what is shown below.
rovided in the “SECR kWh UK electricity for
a into kWh.
ompany owned vans the largest van can be

UK electricity
Index
Next
Emissions source: UK electricity publication 6/8/2023 Factor set: Full set
date:
UK electricity conversion factors should be used to report on electricity used by an organisation at sites owned/controlled by them. This is reported as a Scope 2, indirect emission. The conversion factors in this listing are for the electricity
supplied to the grid that organisations purchase - they do not include the emissions associated with the transmission and distribution of electricity.
Guidance
● The year displayed alongside the electricity factors is the reporting year for which users should apply these factors. This is based on a calendar reporting year.
● The Government's 'Environmental reporting guidelines' require that Scope 2 electricity emissions are reported using location-based grid average emissions factors. A market-based Scope 2 figure may optionally be reported but only in addition
to the location-based figure. Market-based emissions reflect a contractual entitlement to claim an emissions rate, allowing for a reduced emission figure where, for example, a renewable energy tariff is backed by certificates to track attributes
associated with energy generation. The location-based emissions reflect the average emission of the grid where the energy consumption occurs and is calculated using these UK Electricity grid average factors below. Organisations using a
market-based figure may want to consider adding narrative information on whether their contractual arrangements cause additional renewable electricity generation.
● We advise that organisations also account for the transmission and distribution (T&D) losses of the electricity they purchase, which occur between the power station and their site(s). They should do so using the ‘transmission and distribution’
factors for UK electricity. The emissions from T&D should be accounted for in Scope 3.
● Organisations that generate renewable energy or purchase green energy should refer to chapter 2 of the Government's 'Environmental reporting guidelines' for information on how to account for their electricity use.
● If an organisation voluntarily reports the electricity used at a site/for an asset in its supply chain that is not directly under its ownership or control, it may report this electricity in Scope 3. A duplicate set of conversion factors have been
provided for this purpose in the Scope 3 listing, under ‘managed assets- electricity’.
Why has the electricity factor changed?

The UK electricity factor is prone to fluctuate from year to year as the fuel mix consumed in UK power stations (and auto-generators) and the proportion of net imported electricity changes.
These annual changes can be large as the factor depends very heavily on the relative prices of coal and natural gas as well as fluctuations in peak demand and renewables. Given the importance of this factor, the explanation for fluctuations will
be presented here henceforth.
In the 2019 GHG Conversion Factors, there was a 10% decrease in the UK Electricity CO 2e factor compared to the previous year. In the 2020 update, the CO2e factor decreased (compared with 2019) again by 9%. In the 2021 update, the CO2e
factor has again decreased by 9% (in comparison to the 2020 update). The above decreases are all due to a decrease in coal use in electricity generation and an increase in renewable generation.
Example of calculating emissions from UK electricity

Company G reports the emissions from the electricity it uses, which can be found by reading its electricity meters or gathering data from utility bills.
The kWh electricity use is multiplied by the ‘electricity generated’ figure appropriate to the reporting year to produce company G's UK Scope 2 electricity emissions.
Activity Country Unit Year Total kg CO2e per unit kg CO2e of CO2 per unit kg CO2e of CH4 per unit kg CO2e of N2O per unit
Electricity generated Electricity: UK kWh 2022 0.19338 0.19121 0.0008 0.00137
FAQs
I am not publishing a company report, but I need a factor for ‘electricity consumption’ instead of ‘electricity generation’ what should I do?
For company reporting purposes, organisations should use the ‘electricity generation’ figures for Scope 2 electricity and may use the ‘T&D’ factors found in the 'Transmission and distribution' tab for reporting Scope 3 losses. However, for other
reporting contexts (where specific scopes do not need to be reported) the ‘electricity consumption’ figure can be calculated by adding together the ‘electricity generation’ and the ‘T&D’ values within each year.
I previously used a 5-year grid rolling average factors. These factors are based on 1-year average factors and look quite different, what should I do?
Please refer to the 'What's new in 2013' section of the ‘What’s new’ tab of the 2013 GHG Conversion factors spreadsheet for full instructions on how to rebaseline your data to compensate for the changes made.
Overseas electricity
Index
Emissions source: Overseas electricity Next publication 6/8/2023 Factor set: Full set
date:
Overseas electricity conversion factors should be used to report on electricity used by an organisation at international sites owned/controlled by them. Electricity should be reported as a Scope 2, indirect emissions source.
Guidance
● We no longer provide overseas CO2 emission factors. They are available for sale from the CO2 Emissions from Fuel Combustion online data service at the International Energy Agency (IEA) website.
● There are some freely available overseas electricity factors which can be found on national websites. For example:
- The US EPA publishes electricity factors for the US found here.
- The SEAI publishes factors for Ireland, found here.
- The RTE publishes the French electricity factor, found here.
● Further, the IEA now also publishes data for transmission and distribution losses, also available from International Energy Agency (IEA) website. These are also no longer provided as part of these conversion factors.
● The conversion factors supplied by the IEA do not include the emissions associated with the extraction, refining and transportation of primary fuels before their use in the generation of electricity. We no longer provide overseas
the WTT data for overseas electricity use or emissions factors for the Scope 2. They are available for sale from the CO2 Emissions from Fuel Combustion online data service at the International Energy Agency (IEA) website.
UK electricity for EVs

Index
Emissions source: UK electricity for EVs Next publication date: 6/8/2023

Scope: Scope 2 Version: 2.0
UK electricity conversion factors for electric vehicles should be used to report on electricity used by an organisati
electricity supplied to the grid that organisations purchase (or from public charging stations) - they do not include
Guidance
● The market segment conversion factors relate to the vehicle market segments specifically defined by the UK Soci
and their allocation to different market segments can be found in Table 18 of the Methodology Paper.
● We advise that organisations also account for the transmission and distribution (T&D) losses of the electricity use
should be accounted for in Scope 3.
● Organisations that generate renewable energy or purchase green energy should refer to chapter 2 of the Govern
● If an organisation voluntarily reports the electricity used at a site/for an asset in its supply chain that is not direct
components) of plug-in electric vehicles.
● To avoid double-counting of emissions, do not include activity/emissions resulting from the use of plug-in electric
● Please see the FAQs at the bottom of this page for further information on the conversion factors for electric vehic
Example of calculating emissions from UK electricity for electric vehicles (EVs)

Company E reports the emissions from the mileage travelled in its plug-in electric company cars, which will include
Company E uses conversion factors appropriate to each of its cars. For example, for its medium sized battery electr
electric vehicle' factor.
The activity data (km or miles) is multiplied by the appropriate conversion factors to produce company E's passenge
the 'Passenger vehicles' and 'Delivery vehicles' tables for this.
Activity Type Unit Total kg CO2e per unit

km
Mini
miles
km 0.02784
Supermini
miles 0.04481
km 0.01909
Lower medium
Lower medium
miles 0.03073
km 0.01972
Upper medium
miles 0.03174
km 0.01903
miles 0.03062
km 0.02099
Luxury
miles 0.03378
km 0.01544
Sports
miles 0.02484
km 0.02657
Dual purpose 4X4
miles 0.04276
km 0.03531
MPV
miles 0.05683

km 0.02784
Small car
miles 0.04481
km 0.01943
Medium car
miles 0.03126
Cars (by size)
km 0.02510
Large car
miles 0.04039
km 0.02298
Average car
miles 0.03699

tonne.km
Class I (up to 1.305 km
tonnes)
miles
tonne.km
Class II (1.305 to 1.74 km
tonnes)
miles
Vans
tonne.km
Class III (1.74 to 3.5 km
tonnes)
miles
tonne.km
Average (up to 3.5 km
tonnes)
miles
FAQs
I am not publishing a company report, but I need a factor for ‘electricity consumption’ instead of ‘electricity gene
For company reporting purposes, organisations should use the ‘electricity generation’ figures for Scope 2 electricity
‘electricity consumption’ figure can be calculated by adding together the ‘electricity generation’ (from 'UK electricit
Please refer to the 'Passenger vehicles' FAQ for tables providing this information.
What emission factors do I use for range-extended electric vehicles?

The Plug-in Hybrid Electric Vehicle category also includes Range-Extended Electric Vehicles (also known as REEVs, E
At the moment there are only a limited number of electric vehicle models on the market, and certain categories are
the UK market/fleet.
For information about how the conversion factors have been derived, please refer to the 'Methodology paper' tha
Factor set: Full set
Year: 2022
icity used by an organisation at sites owned/controlled by them (where this is not already reported), or public recharging stations. T
tions) - they do not include the emissions associated with the transmission and distribution of electricity.
y consumption.
ally defined by the UK Society of Motor Manufacturers and Traders (SMMT). For xEVs, it is assumed segments A and B are ‘Small’ cars
dology Paper.
losses of the electricity used by electric vehicles, which occur between the power station and their site(s)/public recharging points. Th
to chapter 2 of the Government's 'Environmental reporting guidelines' for information on how to account for their electricity use.
pply chain that is not directly under its ownership or control, it may report this electricity in Scope 3. The Scope 3 conversion factors in
m the use of plug-in electric vehicles that are charged predominantly on your organisation's premises if you are also already reporting t
on factors for electric vehicles.
ny cars, which will include a Scope 2 emission (as well as a Scope 1 emission for plug-in hybrid electric vehicles).
edium sized battery electric car, it uses a 'medium car: Battery Electric Vehicle' factor. It also owns some plug-in hybrid electric vehicle
duce company E's passenger vehicle Scope 2 emissions. The company also needs to calculate the Scope 1 emissions due to the use of p

kg CO2e of CO2 per unit kg CO2e of CH4 per unit kg CO2e of N2O per unit
0.02753 0.00011 0.00020

0.04431 0.00018 0.00032
0.01889 0.00007 0.00013
0.03041 0.00012 0.00020
0.01952 0.00007 0.00013
0.03141 0.00012 0.00021
0.01882 0.00008 0.00013
0.03029 0.00012 0.00021
0.02076 0.00008 0.00015
0.03341 0.00014 0.00023
0.01527 0.00006 0.00011
0.02457 0.00010 0.00017
0.02629 0.00010 0.00018
0.04230 0.00017 0.00029
0.03490 0.00015 0.00026
0.05616 0.00025 0.00042

0.02753 0.00011 0.00020
0.04431 0.00018 0.00032
0.01923 0.00007 0.00013
0.03094 0.00012 0.00020
0.02483 0.00010 0.00017
0.03996 0.00016 0.00027
0.02274 0.00009 0.00015
0.03660 0.00014 0.00025

nstead of ‘electricity generation’ for my electric vehicles what should I do?

ures for Scope 2 electricity and may use the ‘T&D’ factors found in the 'Transmission and distribution tab' for reporting Scope 3 losses.
eration’ (from 'UK electricity for EVs') and the ‘T&D’ values (from 'UK electricity T&D for EVs') within each year.
plug-in electric vehicles?

es (also known as REEVs, ER-EVs or REX).
, and certain categories are not yet represented by battery electric vehicle or plug-in hybrid electric vehicles. Emission factors will be
e 'Methodology paper' that accompanies the conversion factors.

dy reported), or public recharging stations. This is reported as a Scope 2, indirect emission. The conversion factors in this listing are
tion of electricity.
is assumed segments A and B are ‘Small’ cars, segments C and D are ‘Medium’ cars, and all other segments are ‘Large’ cars. A full list o
and their site(s)/public recharging points. They should do so using the ‘UK electricity T&D for EVs’ factors for UK electricity. The emiss
n how to account for their electricity use.
in Scope 3. The Scope 3 conversion factors in 'Managed assets- vehicles' include the electricity consumption (as well as all other emiss
's premises if you are also already reporting the emissions resulting from your electricity consumed there.
ybrid electric vehicles).
also owns some plug-in hybrid electric vehicles for which it is not sure on the appropriate size category, so it uses the 'average car: plu
ulate the Scope 1 emissions due to the use of petrol and diesel in its plug-in hybrid electric vehicles, so it uses the conversion factors als

Total kg CO2e per unit kg CO2e of CO2 per unit kg CO2e of CH4 per unit
0.03706 0.03665 0.00015
0.05965 0.05899 0.00024
0.04101 0.04058 0.00016
0.06601 0.06531 0.00026
0.04469 0.04420 0.00018
0.07192 0.07113 0.00029
0.04394 0.04358 0.00013
0.07073 0.07014 0.00022
0.04257 0.04209 0.00018
0.06850 0.06773 0.00028
0.05017 0.04961 0.00021
0.08075 0.07985 0.00033
0.07164 0.07094 0.00026
0.11529 0.11417 0.00041
0.05512 0.05449 0.00023
0.08873 0.08770 0.00038
0.06304 0.06239 0.00024
0.10145 0.10041 0.00038

0.04046 0.04003 0.00016
0.06511 0.06443 0.00025
0.04469 0.04420 0.00018
0.07192 0.07113 0.00029
0.05084 0.05027 0.00021
0.08183 0.08091 0.00034
0.04709 0.04658 0.00019
0.07578 0.07496 0.00030

0.15710 0.15534 0.00065
0.03310 0.03273 0.00014
0.05327 0.05267 0.00022
0.22849 0.22619 0.00085
0.05168 0.05117 0.00019
0.08317 0.08235 0.00030
0.23931 0.23716 0.00079
0.08544 0.08473 0.00026
0.13751 0.13636 0.00042
0.23010 0.22781 0.00084
0.05703 0.05652 0.00019
0.09179 0.09097 0.00030
distribution tab' for reporting Scope 3 losses. However, for other reporting contexts (where specific scopes do not need to be reporte
Vs') within each year.
rid electric vehicles. Emission factors will be added in future updates for these vehicle types, when models in these categories becom
ssion. The conversion factors in this listing are for the
d all other segments are ‘Large’ cars. A full list of xEV models
&D for EVs’ factors for UK electricity. The emissions from T&D
ectricity consumption (as well as all other emission
ty consumed there.
te size category, so it uses the 'average car: plug-in hybrid
ric vehicles, so it uses the conversion factors also provided in
kg CO2e of N2O per unit

0.00026
0.00042
0.00027
0.00044
0.00031
0.00050
0.00023
0.00037
0.00030
0.00049
0.00035
0.00057
0.00044
0.00071
0.00040
0.00065
0.00041
0.00066

0.00027
0.00043
0.00031
0.00050
0.00036
0.00058
0.00032
0.00052

0.00111
0.00023
0.00038
0.00145
0.00032
0.00052
0.00136
0.00045
0.00073
0.00145
0.00032
0.00052
where specific scopes do not need to be reported) the

types, when models in these categories become available in
SECR kWh UK electricity for EVs

Index
SECR kWh UK
Emissions source: electricity for EVs Next publication date:
Scope: Scope 2 Version:
Participants required to report under the Streamlined Energy and Carbon Reporting (SECR) should use these fac
mileage or km data, for example from expense claims. The SECR factors should be used to report on electricity
organisation's electricity consumption), or public recharging stations. The kWh factors in this listing are for the e
include the emissions associated with the transmission and distribution of electricity.
Guidance
● One of the requirements of the new Streamlined Energy and Carbon Reporting (SECR) is to report the total ene
provided in kilowatt hours (kWh).
For transport, companies may have two types of data which they can use to calculate the Scope 2 electric vehicle
1) Electricity consumption data in kWh. In this instance, no conversion is required. This is the preferred and more
2) Journey distance in km or miles. If the organisation doesn't have kWh data (option 1), it may have a record of th
be converted into kWh. This will require an additional factor, which is what is shown below.
● Organisations that generate renewable energy or purchase green energy should refer to the SECR guidance in c
● To avoid double-counting of energy data, do not include activity/emissions resulting from the use of plug-in ele
reporting the energy used from your electricity consumed there.
● Please see the FAQs at the bottom of this page for further information on the kWh conversion factors for electr
Example of calculating energy consumption from UK electricity for electric vehicles (EVs)
Company E reports the emissions from the mileage travelled in its plug-in electric company cars, which will includ
on the energy associated with the mileage travelled in its plug-in electric company cars.
Company E does not have kWh data available so it uses kWh factors appropriate to each of its vehicles. For examp
some plug-in hybrid electric vehicles for which it is not sure of the appropriate size category, so it uses the 'averag
In some cases, the company knows what model the car is. In this case, it may choose to apply a factor by market s
The activity data (km or miles) is multiplied by the appropriate kWh conversion factors to produce company E's pa
consumption due to the use of petrol and diesel in its plug-in hybrid electric vehicles, so it uses the kWh conversio
Organisations should determine whether to use the net or gross calorific value of fuels according to their data. Fo
here are all on a net CV basis.
Activity Type Unit
km
Mini
miles
km
Supermini
miles
km
Lower medium
miles
km
Upper medium
miles
km
miles
km
Luxury
miles
km
Sports
miles
km
Dual purpose 4X4
miles
km
MPV
miles
Activity Type Unit

km
Small car
miles
km
Medium car
miles
Cars (by size)
km
Large car
miles
km
Average car
miles
Activity Type Unit

tonne.km
Class I (up to 1.305 km
tonnes)
miles
tonne.km
Class II (1.305 to km
1.74 tonnes)
miles
Vans
Vans
tonne.km
Class III (1.74 to km
3.5 tonnes)
miles
tonne.km
Average (up to 3.5 km
tonnes)
miles
FAQs
Please see 'UK electricity for EVs' tab for questions relating to the GHG conversion factors for electricity compone
Does my organisation need to comply with the SECR scheme?To see if your organisation needs to comply with the
How to report air, rail, sea and other Scope 3 transportation sources?
For Scope 3 rail, sea, or air travel, we provide kgCO 2e per passenger.km factors in the Scope 3 tabs which can be u
included in this set of Conversion Factors, the Fuel Properties tab can be used to convert fuel consumption data fr
For information about how the conversion factors have been derived, please refer to the 'Methodology paper' t
6/8/2023 Factor set: Full set
2.0 Year: 2022
nd Carbon Reporting (SECR) should use these factors to calculate the energy use, in kilowatt hours (kWh), from electric vehicles, wh
CR factors should be used to report on electricity used by electric vehicles owned/controlled by them (where this is not already repo
ations. The kWh factors in this listing are for the electricity supplied to the grid that organisations purchase (or from public charging
tribution of electricity.
ation's general electricity consumption.
Carbon Reporting (SECR) is to report the total energy use that is used to calculate the GHG emissions reported in the Directors’ Report
y can use to calculate the Scope 2 electric vehicles emissions:

ersion is required. This is the preferred and more accurate data to use.
ave kWh data (option 1), it may have a record of the distances travelled, for example, from expenses claims. In this instance, the km or
hich is what is shown below.
een energy should refer to the SECR guidance in chapter 2 of the Environmental Reporting Guidelines: Including streamlined energy a
ity/emissions resulting from the use of plug-in electric vehicles that are charged predominantly on your organisation's premises if you
.
ormation on the kWh conversion factors for electric vehicles.
ricity for electric vehicles (EVs)

ts plug-in electric company cars, which will include a Scope 2 emission (as well as a Scope 1 emission for plug-in hybrid electric vehicle
n electric company cars.
tors appropriate to each of its vehicles. For example, for its medium sized battery electric car, it uses a 'medium car: Battery Electric Ve
he appropriate size category, so it uses the 'average car: plug-in hybrid electric vehicle' factor.
s case, it may choose to apply a factor by market segment instead (found in the 'cars (by market segment)' table).
Wh conversion factors to produce company E's passenger vehicle total energy consumption in kWh. The company also needs to calcu
brid electric vehicles, so it uses the kWh conversion factors also provided in the 'SECR kWh pass & delivery vehicles' tables for this.
calorific value of fuels according to their data. For example, the majority of energy billing is provided on a gross CV basis. The convers
Plug-in Hybrid Electric
Vehicle Battery Electric Vehicle
kWh (Net) per unit kWh (Net) per unit
0.19168
0.30849
0.14398 0.21223
0.23171 0.34155
0.09882 0.23115
0.15903 0.372
0.10208 0.22794
0.16428 0.36683
0.09845 0.22012
0.15843 0.35424
0.10858 0.25947
0.17474 0.41758
0.07985 0.37103
0.1285 0.59712
0.13748 0.285
0.22125 0.45866
0.32632
0.52515

0.14398 0.20936
0.23171 0.33694
0.10055 0.23114
0.16182 0.37198
0.12986
0.20899
0.11895 0.24359
0.19143 0.39202

0.81243
0.17115
0.27544
1.18295
0.2676
0.43067
1.24031
0.44312
0.71314
1.19142
0.29561
0.47574
e GHG conversion factors for electricity component of electric vehicles.

see if your organisation needs to comply with the SECR scheme and for further information see the Environmental Reporting Guidelin
rces?
nger.km factors in the Scope 3 tabs which can be used for Scope 3 GHG reporting. However, where an organisation is responsible for a
b can be used to convert fuel consumption data from litres or tonnes to kWh.
erived, please refer to the 'Methodology paper' that accompanies the conversion factors.
h), from electric vehicles, where they only have
here this is not already reported within the total
ase (or from public charging stations) - they do not
rted in the Directors’ Report. This needs to be
s. In this instance, the km or miles data will need to
cluding streamlined energy and carbon reporting guidance, January 2019.' for information on how to account for its electricity use.
rganisation's premises if you are also already
lug-in hybrid electric vehicles). It also needs to report
edium car: Battery Electric Vehicle' factor. It also owns
' table).
company also needs to calculate the Scope 1 energy

y vehicles' tables for this.
a gross CV basis. The conversion factors presented
onmental Reporting Guidelines: Including streamlined energy and carbon reporting guidance, January 2019.How are these SECR kWh f
anisation is responsible for a vehicle not

Heat and steam

Index
Emissions source: Heat and steam Next publication 6/8/2023 Factor set: Full set
date:
Heat and steam conversion factors should be used to report emissions within organisations that purchase heat/steam energy for heating purposes or for use in specific industrial processes. District heat and steam factors are also available.
Guidance
● The year displayed alongside the heat and steam factors is the reporting year for which users should apply these factors. This is based on a calendar reporting year.
● It should be recognised that these conversion factors are based on an industry average fuel mix for combined heat and power (CHP) based heat and steam (in the absence of statistics from non-CHP operators). Therefore, if better supplier-specific data become
available, which are based on a true fuel mix for an organisation’s specific infrastructure, then these should be used as a better alternative.
● It should be noted that to calculate the distribution impact of district heat and steam figures, users should refer to the 'Transmission and distribution' tab and add these emissions to their Scope 3 accounting.
Calculating emissions from heat and steam

Company I reports the emissions from the purchase of heat and steam for its 'site 1'. It keeps records of the kWh use per year.
At 'site 2’, company I is on a district heating network. It keeps separate records for kWh use via the district heat and steam network since it also wishes to voluntarily report Scope 3 distribution emissions associated with this source.
The activity data are multiplied by the appropriate year's conversion factors to produce company I's Scope 2 heat and steam, and district heating emissions. To report the transmission and distribution impact for 'site 2', associated with delivering the steam over a
distance, company I refers to the 'transmission and distribution' listings.
Activity Type Unit Year Total kg CO2e per unit kg CO2e of CO2 per unit kg CO2e of CH4 per unit kg CO2e of N2O per unit
Onsite heat and steam kWh 2022 0.17073 0.16906 0.00109 0.00058
Heat and steam
District heat and steam kWh 2022 0.17073 0.16906 0.00109 0.00058
FAQs
How do I calculate emissions from cooling?
There are no specific emissions factors for air conditioning or other cooling technologies. To calculate emissions from purchased cooling, use data on the energy consumption (e.g. electricity or natural gas
consumption) of the machines performing the cooling.
WTT- fuels
Index
Emissions source: WTT- fuels Next publication date: 6/8/2023 Factor set: Full set
Well-to-tank (WTT) fuels conversion factors should be used to account for the upstream Scope 3 emissions associated with extraction, refining and transportation of the raw fuel sources to an organisation’s site (or asset), prior to combustion.
Guidance
● Organisations should select the same type of conversion factors to report their upstream WTT fuels emissions (that is, based on mass/volume/energy (gross or net calorific value (CV)) as they used to report their Scope 1 fuel emissions.
● Gross CV /net CV basis - typically organisations should use gross CV for each kWh of energy consumed (most energy billing is provided on a gross CV basis).
● 'Diesel (average biofuel blend)'/'diesel (100% mineral oil)' - typically organisations purchasing forecourt fuel should use 'diesel (average biofuel blend)'. It should be noted that any fuel an organisation reports in Scope 1 that has biofuel content must have the ‘outside of scopes’ portion reported separately as per the 'WBCSD/WRI GHG Protocol (chapter 9)'. See information about the outside of scopes emissions in the example section below.● In 2019 update, a new factor for na
Example of calculating emissions from WTT of fuels

Company A elects to report the WTT emissions associated with its use of natural gas and diesel. For natural gas consumption, it selects a kWh conversion factor based on gross CV to correlate with the same values on which it reported its natural gas consumption. It
reports in CO2e.
Company A is faced with two different types of WTT factors for diesel, '100% mineral fuel' and 'average biofuel blend'. Since company A fills up its vehicles at a national chain of filling stations, it selects the WTT value for 'average biofuel blend' (this is the correct
conversion factor for standard forecourt fuel), which also correlates with the conversion factor it is using in the Scope 1 reporting of diesel for the same vehicles.
The activity data are multiplied by the conversion factors to produce company A's WTT emissions for fuels.

tonnes 342.14737
litres 0.19686
Butane
kWh (Net CV) 0.02719
kWh (Gross CV) 0.02509
tonnes 537.6183
litres 0.09408
CNG
tonnes 885.68706
litres 0.40076
LNG
tonnes 347.0093
litres 0.18383
LPG
Gaseous fuels
tonnes 432.58645
cubic metres 0.3434
Natural gas
tonnes 432.58645
cubic metres 0.3434
Natural gas (100% mineral blend)
tonnes 304.5097
litres 0.11154
Other petroleum gas
tonnes 350.45558
litres 0.18046
Propane

tonnes 815.31014
litres 0.59512
Aviation spirit
tonnes 658.57016
litres 0.52686
Aviation turbine fuel
kWh (Net CV) 0.054
tonnes 657.97242
litres 0.52807
Burning oil
kWh (Net CV) 0.054
tonnes 720.72857
litres 0.60986
tonnes 745.68125
litres 0.62874
tonnes 709.08076
litres 0.69723
Fuel oil
Liquid fuels
Fuel oil
tonnes 740.69721
litres 0.63253
Gas oil
tonnes 824.0484
litres
Lubricants
kWh (Net CV) 0.0728
tonnes 640.80918
litres
Liquid fuels Naphtha
tonnes 824.1216
litres 0.61328
tonnes 812.61052
litres 0.60283
tonnes 835.81882
litres 0.82185
Processed fuel oils - residual oil
tonnes 828.96368
litres 0.70791
Processed fuel oils - distillate oil
kWh (Net CV) 0.0701
tonnes 346.79114
litres
Refinery miscellaneous
tonnes 824.0484
litres
Waste oils
tonnes 740.69721
litres 0.63253
Marine gas oil
tonnes 709.08076
litres 0.69723
Marine fuel oil

tonnes 393.14029
Coal (industrial) kWh (Net CV) 0.05571
tonnes 372.27789
Coal (electricity generation) kWh (Net CV) 0.05571
tonnes 442.7895
Coal (domestic) kWh (Net CV) 0.05571
Solid fuels
tonnes 467.96718
Coking coal kWh (Net CV) 0.05571
tonnes 399.24907
Petroleum coke kWh (Net CV) 0.04231
tonnes 371.69625
Coal (electricity generation - home kWh (Net CV)
produced coal only) 0.05571
FAQs
I need a conversion factor for ‘therms’. How can I convert the kWh conversion factors to suit my needs?
We provide a specific conversion table at the end of these listings to allow organisations to convert the conversion factors into different units where required. Please see the ‘Conversions’ sheet.
WTT- bioenergy
Index
Emissions source: WTT- bioenergy Next publication 6/8/2023 Factor set: Full set
date:
Well-to-tank (WTT) bioenergy conversion factors should be used for the emissions associated with upstream Scope 3 extraction, refining and transportation of the bioenergy sources prior to their combustion.
Guidance
● For conversion factors associated with the combustion of bioenergy sources themselves, users should refer to the:
- 'Bioenergy', and
- 'Outside of scopes' sheet.
Example of calculating emissions from WTT bioenergy

Company B elects to report its Scope 3 emissions for WTT biodiesel use. It has data on how many litres have been consumed.
The activity data (litres of fuel) are multiplied by the appropriate conversion factor to produce company B's Scope 3 WTT biodiesel emissions.

litres 0.41584
Bioethanol GJ 19.54
kg 0.52373
litres 0.36333
kg 0.40824
litres
Biomethane GJ 11.37
(compressed)
kg 0.55701
litres 0.34252
Biodiesel ME (from GJ 10.35
used cooking oil)
kg 0.38486
litres 0.46351
Biodiesel ME (from GJ 14.00
Tallow)
kg 0.52080
litres 0.35178
kg 0.45100
WTT- biofuel litres 0.24578
Biopropane GJ 10.29
kg 0.47730
litres 0.27392
Bio Petrol GJ 8.27
kg 0.36924
litres 0.45725
kg 0.51284
litres 0.36333
kg 0.40824
litres
Biomethane
GJ 11.37
(liquified)
kg 0.55701
litres 0.41584
kg 0.52373

tonnes 52.14
Wood logs
kWh 0.01277
WTT- biomass
tonnes 30.40
Wood chips
kWh 0.00792
WTT- biomass
tonnes 177.00
Wood pellets
kWh 0.03744
tonnes 68.65
Grass/straw
kWh 0.01604

tonnes 157.83
Biogas
kWh 0.02841
WTT- biogas
tonnes 0
Landfill gas
kWh 0
For information about how the conversion factors have been derived, please refer to the Methodology paper' that accompanies the conversion factors.
Transmission and distribution

Index
Next publication
Emissions source: Transmission and distribution date: 6/8/2023 Factor set: Full set
Transmission and distribution (T&D) factors should be used to report the Scope 3 emissions associated with grid losses (the energy loss that occurs in getting the electricity from the power plant to the organisations that purchase it).
Guidance
● To account for electricity emissions fully, organisations should account for the T&D loss associated with its purchased power.
● The year displayed alongside the factors is the reporting year for which users should apply these factors. This is based on a calendar reporting year.
● Transmission and distribution losses are no longer published for overseas electricity, since these are now calculated and published by the IEA.
Calculating emissions from T&D

Company H reports the emissions from T&D losses associated with its electricity use - this is a Scope 3 emission.
For every kWh of electricity company H purchases, it reports its associated energy losses using the T&D factor for that year.
Every kWh company H uses is multiplied by the appropriate T&D conversion factor to produce its Scope 3 T&D emissions impact.
T&D- UK electricity Electricity: UK kWh 2022 0.01769 0.01750 0.00007 0.00012
Distribution - district heat & steam 5% loss kWh 2022 0.00899 0.00890 0.00006 0.00003
FAQs
Is reporting T&D compulsory?
As with other Scope 3 impacts, reporting T&D is voluntary. However, it is considered best practice for UK reporting.
I am not publishing a company report, but I need a factor for ‘electricity consumption’. What should I do?
For company reporting purposes, organisations should use the ‘electricity generation’ figures for Scope 2 electricity and may use the ‘T&D’ factors for reporting Scope 3 losses. However, for other reporting contexts (where specific scopes do not need to be
reported) the ‘electricity consumption’ figure (as published in 2011 and 2012 conversion factors) can be calculated by adding together the ‘electricity generation’ and ‘T&D’ values within each year for each country.
UK electricity T&D for EVs

Index
Emissions source: UK electricity T&D for EVs
Scope: Scope 3
Transmission and distribution (T&D) factors for electric vehicles should be used to report the Scope 3 emissions a
Guidance
● To account for electricity emissions from electric vehicles fully, organisations should account for the T&D loss ass
● To avoid double-counting of electricity T&D emissions, do not include activity/emissions resulting from the use of
Calculating emissions from T&D

Company E reports the emissions from T&D losses associated with the mileage travelled in its plug-in electric comp
Company E uses conversion factors appropriate to each of its cars. For example, for its medium sized battery electr
In some cases, the company knows what model the car is. In this case, it may choose to apply a conversion factor b
The activity data (km or miles) is multiplied by the appropriate conversion factors to produce company E's passenge
Activity Type
Mini
Supermini
Lower medium
Upper medium
Luxury
Sports
Dual purpose 4X4
MPV
Activity Type
Small car
Medium car
Cars (by size)
Medium car
Cars (by size)
Large car
Average car
Activity Type
Class I (up to 1.305 tonnes)
Class II (1.305 to 1.74 tonnes)

Vans
Class III (1.74 to 3.5 tonnes)
Average (up to 3.5 tonnes)
FAQs
Is reporting T&D compulsory?
As with other Scope 3 impacts, reporting T&D for EVs is voluntary. However, it is considered best practice for UK re
I am not publishing a company report, but I need a factor for ‘electricity consumption’. What should I do?
For company reporting purposes, organisations should use the ‘electricity generation’ figures for Scope 2 electricity
electricity for EVs') and the ‘T&D’ values (from 'UK electricity T&D for EVs') within each year.
What emission factors to I use for range-extended electric vehicles?

The Plug-in Hybrid Electric Vehicle category also includes Range-Extended Electric Vehicles (also known as REEVs, E
At the moment there are only a limited number of electric vehicle models on the market, and certain categories are
Next publication 6/8/2023 Factor set: Full set
date:
o report the Scope 3 emissions associated with grid losses (the energy loss that occurs in getting the electricity from the power plan
ould account for the T&D loss associated with the electricity used to charge them.
missions resulting from the use of plug-in electric vehicles that are charged predominantly on your organisation's premises if you are a
avelled in its plug-in electric company cars, which will include a Scope 3 emission.
or its medium sized battery electric car, it uses a 'medium car: Battery Electric Vehicle' factor. It also owns some plug-in hybrid electric
ose to apply a conversion factor by market segment instead (found in the 'cars (by market segment)' table).
to produce company E's passenger vehicle Scope 3 emissions for the electricity T&D lossess associated with its electric vehicles.

Unit Total kg CO2e per unit kg CO2e of CO2 per unit kg CO2e of CH4 per unit
km
miles
km 0.00255 0.00252 0.00001
miles 0.00411 0.00406 0.00002
km 0.00175 0.00173 0.00001
miles 0.00281 0.00278 0.00001
km 0.00181 0.00179 0.00001
miles 0.00291 0.00288 0.00001
km 0.00174 0.00172 0.00001
miles 0.00280 0.00277 0.00001
km 0.00192 0.00190 0.00001
miles 0.00309 0.00306 0.00001
km 0.00142 0.00140 0.00001
miles 0.00228 0.00225 0.00001
km 0.00244 0.00241 0.00001
miles 0.00391 0.00387 0.00001
km 0.00322 0.00319 0.00001
miles 0.00520 0.00514 0.00002

km 0.00255 0.00252 0.00001
miles 0.00411 0.00406 0.00002
km 0.00178 0.00176 0.00001
miles 0.00286 0.00283 0.00001
km 0.00229 0.00227 0.00001
miles 0.00369 0.00366 0.00001
km 0.00210 0.00208 0.00001
miles 0.00338 0.00335 0.00001

tonne.km
km
miles
tonne.km
km
miles
tonne.km
km
miles
tonne.km
km
miles
onsidered best practice for UK reporting.
ption’. What should I do?
tion’ figures for Scope 2 electricity and may use the ‘T&D’ factors for reporting Scope 3 losses. However, for other reporting contexts (w
each year.
of my plug-in electric vehicles?
Vehicles (also known as REEVs, ER-EVs or REX).
market, and certain categories are not yet represented by battery electric vehicle or plug-in hybrid electric vehicles. Emission factors w
er to the 'Methodology paper' that accompanies the conversion factors.

ctricity from the power plant to the organisations that purchase it).
ation's premises if you are also already reporting the emissions resulting from your electricity consumed there.
some plug-in hybrid electric vehicles for which it is not sure on the appropriate size category, so it uses the 'average car: plug-in hybrid
.
h its electric vehicles.

kg CO2e of N2O per unit Total kg CO2e per unit kg CO2e of CO2 per unit
0.00339 0.00336
0.00546 0.00540
0.00002 0.00374 0.00371
0.00003 0.00604 0.00598
0.00001 0.00410 0.00405
0.00002 0.00658 0.00651
0.00001 0.00402 0.00399
0.00002 0.00647 0.00642
0.00001 0.00390 0.00385
0.00002 0.00627 0.00620
0.00001 0.00459 0.00454
0.00002 0.00739 0.00731
0.00001 0.00655 0.00649
0.00002 0.01055 0.01045
0.00002 0.00505 0.00499
0.00003 0.00812 0.00803
0.00002 0.00577 0.00571
0.00004 0.00928 0.00919

0.00002 0.00369 0.00366
0.00003 0.00596 0.00590
0.00001 0.00410 0.00405
0.00002 0.00658 0.00651
0.00001 0.00465 0.00460
0.00002 0.00749 0.00741
0.00001 0.00431 0.00426
0.00002 0.00694 0.00686

0.01438 0.01422
0.00303 0.00300
0.00487 0.00482
0.02091 0.02071
0.00473 0.00468
0.00762 0.00754
0.02190 0.02171
0.00782 0.00776
0.01258 0.01248
0.02105 0.02085
0.00522 0.00517
0.00841 0.00833
or other reporting contexts (where specific scopes do not need to be reported) the ‘electricity consumption’ figure can be calculated by
vehicles. Emission factors will be added in future updates for these vehicle types, when models in these categories become available
ectricity consumed there.
tegory, so it uses the 'average car: plug-in hybrid electric vehicle' factor.

kg CO2e of CH4 per unit kg CO2e of N2O per unit
0.00001 0.00002
0.00002 0.00004
0.00001 0.00002
0.00002 0.00004
0.00002 0.00003
0.00003 0.00004
0.00001 0.00002
0.00002 0.00003
0.00002 0.00003
0.00003 0.00004
0.00002 0.00003
0.00003 0.00005
0.00002 0.00004
0.00004 0.00006
0.00002 0.00004
0.00003 0.00006
0.00002 0.00004
0.00003 0.00006

0.00001 0.00002
0.00002 0.00004
0.00002 0.00003
0.00003 0.00004
0.00002 0.00003
0.00003 0.00005
0.00002 0.00003
0.00003 0.00005

0.00006 0.00010
0.00001 0.00002
0.00002 0.00003
0.00007 0.00013
0.00002 0.00003
0.00003 0.00005
0.00007 0.00012
0.00002 0.00004
0.00004 0.00006
0.00007 0.00013
0.00002 0.00003
0.00003 0.00005
ectricity consumption’ figure can be calculated by adding together the ‘electricity generation’ (from 'UK
hen models in these categories become available in the UK market/fleet.

WTT- UK electricity
Index
Emissions source: WTT- UK & overseas elec Next publication 6/8/2023 Factor set: Full set
date:
Well-to-tank (WTT) conversion factors for UK electricity should be used to report the Scope 3 emissions of extraction, refining and transportation of primary fuels before their use in the generation of electricity. It should be noted
that electricity generation, transmission and distribution losses have separate WTT emissions assigned to them.
Guidance
● WTT factors for UK electricity can be found in this page for electricity generation and T&D losses.
● We no longer provide overseas the WTT data for overseas electricity use or emissions factors for the Scope 2. They are available for sale from the CO2 Emissions from Fuel Combustion online data service at the International Energy
Agency (IEA) website (see also ‘Overseas electricity’ tab).
Calculating emissions using WTT factors for UK and overseas electricity generation and T&D losses
Company G voluntarily reports the WTT emissions from the electricity it uses, and the transmission and distribution loss associated with it. It uses the same kWh data from its electricity meters and/or utility bills in both instances.
The kWh energy is multiplied by the WTT factor for ‘WTT- UK electricity (generation)’ and separately by the ‘WTT- UK electricity (T&D)’ factor. These are reported as separate items in Scope 3 to demonstrate the WTT impact of the
electricity generation and the losses experienced in the grid.
Activity Country Unit Year Total kg CO2e per unit

WTT- UK electricity (generation) Electricity: UK kWh 2022 0.04625
Activity Country Unit Year Total kg CO2e per unit

WTT- UK electricity (T&D) Electricity: UK kWh 2022 0.00423
FAQs
I am not publishing a company report, but I need a factor for 'WTT electricity consumption’ instead of ‘WTT electricity generation’ what should I do?
For company reporting purposes, organisations should use the ‘WTT electricity generation’ figures for the WTT impact of Scope 2 electricity and may use the ‘WTT T&D’ factors for the WTT impact of Scope 3 losses. However, for other
reporting contexts (where specific scopes do not need to be reported (that is, Greening Government Commitments)), the ‘electricity consumption’ figure, (as published in 2011 and 2012 conversion factors) can be calculated by adding
together the ‘WTT electricity generation’ and ‘WTT T&D’ values within each year.
WTT- heat and steam

Index
Emissions source: WTT- heat and steam Next publication 6/8/2023 Factor set: Full set
date:
Well-to-tank (WTT) heat and steam conversion factors should be used to report emissions from the extraction, refinement and transportation of primary fuels that generate the heat and steam organisations purchase.
Guidance
● It should be recognised that these conversion factors are based on an industry average fuel mix for combined heat and power (CHP) based heat and steam (in the absence of statistics from non-CHP operators). Therefore, if better supplier-
specific data become available, which are based on a true fuel mix for an organisation’s specific infrastructure, then these should be used as a better alternative.
Example of calculating emissions from WTT heat and steam factors
Company I reports the emissions from the purchase of heat and steam for its 'site 1’. It keeps records of the kWh use per year. At 'site 2’, company H is on a district heating network - it keeps similar records.
The activity data are multiplied by the appropriate year's conversion factors in each case to produce company I's and company H's 'WTT heat and steam' and 'WTT district heat and steam' emissions (these are found in the same listing). These
are Scope 3 indirect emissions.
The activity data are multiplied by the appropriate conversion factors to produce company I's company H's 'WTT heat and steam' and 'WTT district heating emissions'. These are reported as separate line items.
Activity Type Unit Year Total kg CO2e per unit

Onsite heat and steam kWh 2022 0.03153
WTT- heat and steam
District heat and steam kWh 2022 0.03153
Activity Type Unit Year Total kg CO2e per unit

WTT- district heat & steam distribution 5% loss kWh 2022 0.00166
Water supply
Index
Emissions source: Water supply Next publication 6/8/2023 Factor set: Full set
date:
Water supply conversion factors should be used to account for water delivered through the mains supply network.
Guidance
● To provide a full picture of your Scope 3 water emissions, you should also refer to the ‘Water treatment’ tab as both portions, supply and treatment, should be reported on for water.
Example of calculating emissions from water supply

Company J reports its emissions from mains water, a Scope 3 emissions source. It gathers data from its utility bills and water meters.
Company J multiplies the water used (cubic metres (m3)) by the appropriate year's conversion factor called ‘water supply’ to produce its emissions.

cubic metres 0.149
Water supply Water supply
million litres 149.0
For information about how the conversion factors have been derived, please refer to the Methodology paper' that accompanies the conversion factors.
Water treatment
Index
Emissions source: Water treatment Next publication 6/8/2023 Factor set: Full set
date:
Water treatment conversion factors should be used for water returned into the sewage system through mains drains.
Guidance
● To provide a full picture of your Scope 3 water emissions, you should also refer to the ‘Water supply’ listing as both portions, supply and treatment, should be reported on for water.
Example of calculating emissions from water treatment
Company J report its emissions from mains water treatment, a Scope 3 emissions source. It gathers data from its utility bills.
Company J multiplies the volume of water disposed of via the drains (in cubic metres (m3)) by the appropriate year's conversion factor called ‘water treatment’ to produce its emissions.

cubic metres 0.272
Water treatment Water treatment
million litres 272.0
Material use
Index
Emissions source: Material use Next publication 6/8/2023 Factor set: Full set
date:
Material use conversion factors should be used to report on consumption of procured materials based on their origin (that is, comprised of primary material or recycled materials). For primary materials, these factors cover the extraction, primary processing,
manufacturing and transportation materials to the point of sale, not the materials in use. For secondary materials, the factors cover sorting, processing, manufacturing and transportating to the point of sale, not the materials in use. These factors are useful for
reporting efficiencies gained through reduced procurement of material or the benefit of procuring items that are the product of a previous recycling process.
Guidance
● To calculate the emissions from procured materials made from a variety of materials, the emissions may be added up and should be apportioned by the required weights of each material.
● These factors cannot be used to determine the relative merit of different recycling or waste management options.
● All of the factors in the tables are positive numbers, because these figures do not consider avoided burdens. They account for ‘cradle-to-gate’ emissions. Therefore, the recycled material values (which, in some cases, could be negative values) do not include avoided
emissions from not using primary materials.
Example of calculating material use emissions

Company K reports its emissions from purchasing steel cans made from primary metals (to be filled with a product and sold). At a separate site, company K wishes to report the emissions from purchasing metals that are the product of a previous closed-loop recycling
process (also to be filled with a product and sold). For the procurement of cans that have been newly manufactured. it selects the ‘metal steel cans’ material type and selects the 'primary material production' conversion factor. For the procurement of cans that are
made from second-generation metals that have already been recycled, it selects the ‘metal steel cans’ row and the 'closed-loop' conversion factor. The carbon benefits of procuring the second generation metals quickly becomes clear.
The activity data for each site (tonnes of metal procured) are multiplied by the relevant conversion factor to produce company K's Scope 3 procured material emissions.
Primary material production Re-used Open-loop source Closed-loop source

Activity Material Unit Total kg CO2e per unit Total kg CO2e per unit Total kg CO2e per unit Total kg CO2e per unit
Aggregates tonnes 7.75 2.21 3.19
Average construction tonnes 80.34
Asbestos tonnes 27.00
Asphalt tonnes 39.21 1.74 28.65
Bricks tonnes 241.75
Concrete tonnes 131.75 3.19
Construction Insulation tonnes 1,861.75 1,852.08
Metals tonnes 4,018.00 1,571.27
Soils tonnes 0.98
Mineral oil tonnes 1,401.00 676.00
Plasterboard tonnes 120.05 32.17
Tyres tonnes 3,335.57 731.22
Wood tonnes 312.61 38.54 112.97

Books tonnes
Glass tonnes 1,402.77 823.19
Other
Clothing tonnes 22,310.00 152.25
Food and drink tonnes 3,701.40

Compost derived from garden waste tonnes 112.02
Organic
Compost derived from food and garden waste tonnes 114.83

Electrical items - fridges and freezers tonnes 4,363.33
Electrical items - large tonnes 3,267.00
Electrical items - IT tonnes 24,865.48
Electrical items Electrical items - small tonnes 5,647.95
Batteries - Alkaline tonnes 4,633.48
Batteries - Li ion tonnes 6,308.00
Batteries - NiMh tonnes 28,380.00

Metal: aluminium cans and foil (excl. forming) tonnes 9,122.64 999.40
Metal: mixed cans tonnes 5,268.56 1,473.79
Metal
Metal: scrap metal tonnes 3,682.68 1,633.18
Metal: steel cans tonnes 3,100.64 1,740.64

Plastics: average plastics tonnes 3,116.29 2,326.53
Plastics: average plastic film tonnes 2,574.16 1,894.63
Plastics: average plastic rigid tonnes 3,276.71 2,748.83
Plastics: HDPE (incl. forming) tonnes 3,269.84 2,350.62
Plastic Plastics: LDPE and LLDPE (incl. forming) tonnes 2,600.64 1,797.22
Plastics: PET (incl. forming) tonnes 4,032.39 3,125.27
Plastics: PP (incl. forming) tonnes 3,104.73 2,541.31
Plastics: PS (incl. forming) tonnes 3,777.95 3,198.96
Plastics: PVC (incl. forming) tonnes 3,413.08 2,489.67

Paper and board: board tonnes 828.87 719.56
Paper Paper and board: mixed tonnes 884.16 731.67
Paper and board: paper tonnes 919.4 739.4
FAQs
Can I use these factor for my waste?
No, these factors are not appropriate. For specific end-of-life figures, please see the ‘Waste disposal’ tab.
Waste disposal
Index
Emissions source: Waste disposal Next publication 6/8/2023 Factor set: Full set
date:
Waste disposal figures should be used for end-of-life disposal of different materials using a variety of different disposal methods.
Guidance
● To calculate the emissions from multiple waste streams, the emissions sub totals may be added up.
● These factors cannot be used to determine the relative lifecycle merit of different waste management options. This is because the emissions from energy recovery, recycling, composting and anaerobic digestion are attributed to the user of the recycled materials, not the producer of the waste, in line with GHG Protocol Guidelines.
● For landfill, the factors in the tables include collection, transportion and landfill emissions (‘gate to grave’). For combustion and recycling, the factors consider transport to an energy recovery or materials reclamation facility only. This is in line with GHG Protocol Guidelines, with subsequent emissions attributed to electricity generation or recycled material production respectively.
● Users looking to quantify the emissions impact from waste management of the wastes they produce based on how they are disposed may wish to review WRAP's Carbon Waste and Resources Metric). Note that outputs from this metric are not suitable for reporing Scope 3 emissions.
https://wrap.org.uk/resources/report/carbon-waste-and-resources-metric
Example of calculating emissions from waste disposal

Company K sends 0.5 tonnes of food waste to landfill each year, but has a white paper recycling scheme in place.
To calculate the emissions from the food waste, it selects the ‘organic: food and drink waste’category and the appropriate ‘landfill’ factor. It multiplies this factor by the 0.5 tonnes of food waste and to get a waste disposal sub-total. For the white paper, it selects the ‘paper and board:
paper’ category and the closed-loop factor (since the paper is sent for recycling into other paper products). This is multiplied by the mass of the white paper recycled to give a further waste disposal sub-total.
Company K’s total waste emissions are calculated by adding the two waste disposal subtotals together.
https://wrap.org.uk/resources/report/carbon-waste-and-resources-metric
Re-use Open-loop Closed-loop Combustion Composting Landfill Anaerobic digestion

Activity Waste type Unit Total kg CO2e per unit Total kg CO2e per unit Total kg CO2e per unit Total kg CO2e per unit Total kg CO2e per unit Total kg CO2e per unit Total kg CO2e per unit
Aggregates tonnes 0.9847 0.985 1.234
Average construction tonnes 0.985 0.985 21.2802
Asbestos tonnes 5.913
Asphalt tonnes 0.985 0.985 1.234
Bricks tonnes 0.985 1.234
Concrete tonnes 0.985 0.985 1.234
Construction Insulation tonnes 0.985 1.234
Metals tonnes 0.985 1.264
Soils tonnes 0.985 17.577
Mineral oil tonnes 21.280 21.280
Plasterboard tonnes 21.280 71.950
Tyres tonnes 21.280
Wood tonnes 21.280 21.280 8.911 828.014

Books tonnes 21.280 21.280 1,041.785
Other Glass tonnes 21.280 21.280 21.280 8.883
Clothing tonnes 21.280 21.280 444.925

Household residual waste tonnes 21.280 446.204
Organic: food and drink waste tonnes 21.280 8.911 626.856 8.911
Refuse Organic: garden waste tonnes 21.280 8.911 578.940 8.911
Organic: mixed food and garden waste tonnes 21.280 8.911 587.326 8.911
Commercial and industrial waste tonnes 21.280 467.008

WEEE - fridges and freezers tonnes 21.280 8.883
WEEE - large tonnes 21.280 21.280 8.883
Electrical items WEEE - mixed tonnes 21.280 21.280 8.883
WEEE - small tonnes 21.280 21.280 8.883
Batteries tonnes 21.280 8.883

Metal: aluminium cans and foil (excl. forming) tonnes 21.280 21.280 21.280 8.883
Metal: mixed cans tonnes 21.280 21.280 21.280 8.883
Metal
Metal: scrap metal tonnes 21.280 21.280 21.280 8.883
Metal: steel cans tonnes 21.280 21.280 21.280 8.883

Plastics: average plastics tonnes 21.280 21.280 21.280 8.883
Plastics: average plastic film tonnes 21.280 21.280 21.280 8.883
Plastics: average plastic rigid tonnes 21.280 21.280 21.280 8.883
Plastics: HDPE (incl. forming) tonnes 21.280 21.280 21.280 8.883
Plastic Plastics: LDPE and LLDPE (incl. forming) tonnes 21.280 21.280 21.280 8.883
Plastics: PET (incl. forming) tonnes 21.280 21.280 21.280 8.883
Plastics: PP (incl. forming) tonnes 21.280 21.280 21.280 8.883
Plastics: PS (incl. forming) tonnes 21.280 21.280 21.280 8.883
Plastics: PVC (incl. forming) tonnes 21.280 21.280 21.280 8.883

Paper and board: board tonnes 21.280 21.280 8.911 1,041.785
Paper Paper and board: mixed tonnes 21.280 21.280 8.911 1,041.785
Paper and board: paper tonnes 21.280 21.280 8.911 1,041.785
FAQs
Can I use these materials factors for goods my organisation procures?
No, these factors are not appropriate. For specific procurement factors, please see the ‘Material' use tab.
How do I calculate the weight of my waste?

There are a variety of different methods to work out the amount of waste your organisation generates. Waste transfer/consignment notes from your commercial waste collector are a good place to start as it may have specific information on the waste that has been collected from you.
Alternatively, the commercial waste collector may be able to advise on an average weight you can apply given the waste infrastructure you have on site or you can conduct a waste audit - this is where a member of staff samples the composition of your waste and weighs the waste and/or
recycling generated on a regular basis.
Business travel- air

Index
Emissions source: Business travel- air Next publication date: 6/8/2023 Factor set: Full set
Air conversion factors should be used to report Scope 3 emissions for individuals flying for work purposes.
Guidance
● Emissions from aviation have both direct (CO 2 , CH4 and N2O) and indirect (non-CO2 emissions e.g. water vapour, contrails, NOx) climate change effects. Two sets of emission factors are presented here; one that includes the indirect effects of non-CO 2
emissions and one that represents direct effects only.
● Organisations should include the indirect effects of non-CO 2 emissions when reporting air travel emissions to capture the full climate impact of their travel. However, it should be noted that there is significant scientific uncertainty around the
magnitude of the indirect effect of non-CO 2 aviation emissions and it is an active area of research. Further information can be found in paragraphs 8.37-8.41 in the Methodology Paper.
● Organisations should produce comparable reporting. Therefore, they should avoid reporting emissions including indirect effects of non-CO 2 emissions in one year and direct effects only in another year as this may skew the interpretation of their
reporting.
Example of calculating emissions from air travel
Company L reports its emissions from flights over the course of a year. To do so it requests a report from its dedicated travel agent, which reports the distances travelled for domestic, short-haul and long-haul flights, in each class of travel (ranging from
economy to first class).
A subsidiary of company L does not use the same travel agent. Instead, it uses its expenses system to note the flight type, distance and class of travel each time an employee flies.
The company then multiplies the distance (km) travelled in each class for each category of journey by the appropriate conversion factor. Company L uses the factor set that includes indirect effects of non-CO 2 emissions. Where the ‘haul’ of the journey is
known, but the class is unknown, the company uses the ‘average passenger’ factor.
With RF Without RF
Total kg CO2e per kg CO2e of CO2 per kg CO2e of CH4 per kg CO2e of N2O per Total kg CO2e per kg CO2e of CO2 per kg CO2e of CH4 per kg CO2e of N2O per
Activity Haul Class Unit unit unit unit unit unit unit unit unit
Domestic, to/from UK Average passenger passenger.km 0.24587 0.24455 0.0001 0.00122 0.13003 0.12871 0.0001 0.00122
Average passenger passenger.km 0.15353 0.15276 0.00001 0.00076 0.08117 0.0804 0.00001 0.00076
Short-haul, to/from UK Economy class passenger.km 0.15102 0.15026 0.00001 0.00075 0.07984 0.07908 0.00001 0.00075
Business class passenger.km 0.22652 0.22539 0.00001 0.00112 0.11976 0.11863 0.00001 0.00112
Economy class passenger.km 0.14787 0.14713 0.00001 0.00073 0.07818 0.07744 0.00001 0.00073
Long-haul, to/from UK
Premium economy class passenger.km 0.23659 0.23541 0.00001 0.00117 0.12508 0.1239 0.00001 0.00117
Flights
First class passenger.km 0.59147 0.58852 0.00002 0.00293 0.3127 0.30975 0.00002 0.00293
Economy class passenger.km 0.140625 0.13992 0.000005 0.0007 0.074345 0.07364 0.000005 0.0007
International, to/from
non-UK Premium economy class passenger.km 0.225 0.22388 0.00001 0.00111 0.11895 0.11783 0.00001 0.00111
First class passenger.km 0.56251 0.5597 0.00002 0.00279 0.29739 0.29458 0.00002 0.00279
FAQs
How do you define domestic, short-haul, long-haul and international flights?
Broadly speaking the definition of domestic flights, are those within the UK, short-haul are those within Europe, long-haul are outside of Europe and international flights are those between non-UK destinations.
A full list of countries and their assignment to either long-haul or short-haul is provided in the Haul_definition tab.
Why is the impact of flying in business class higher than economy?

Air travel factors are calculated on the basis of the area of the plane each passenger takes up. If a plane is comprised totally of business-class seats, as opposed to more closely packed economy class seats, fewer passengers can fly. Therefore, each
passenger takes a larger share of the emissions.
Our organisation only has data on spend. How can I use this to calculate our air travel?
There are no confirmed industry benchmarks that provide accurate CO 2e/£ spend data for air travel. We recommend that organisations improve their data collection processes so that they can report on distance (for which CO 2e/km figures are available).
Alternatively, organisations may, over a number of years, collect their own data and generate their own benchmarks.
My organisation has previously reported using factors for direct effects of CO 2, CH4 and N2O emissions only, what should I do?
Users should generally use the ‘including indirect effects of non-CO 2 emissions’ factors, which incorporate a 90% increase in CO 2 emissions to approximate the indirect impact of non-CO 2 emissions from aviation (such as water vapour, contrails and NOx). If
the user’s historical data do not include these indirect effects, then they should rebaseline their historical dataset to include the effect going forward. However, users should be aware of the significant scientific uncertainty surrounding the quantification
of these impacts. If organisations do not wish to include the indirect effects, then they should continue to select the ‘Direct effects from CO 2, CH4 and N2O emissions only’ factors.
My organisation has previously reported using factors without the distance uplift, what should I do?
All the factors include the distance uplift of 8% to compensate for planes not flying using the most direct route (such as flying around international airspace and stacking). Historical factors have also included a distance uplift, though it was 9% for 2012 and before. If users did not previously include the distance uplift,
then they should rebaseline their historical dataset. However, if users wish to continue to not include the distance uplift, then it should be manually removed from the current factors.
Tell me more about the international factors that were introduced in 2015
In the 2015 update, a brand new set of aviation factors were introduced where aviation factors are now being presented for international flights between non-UK destinations. This is a relatively high-level analysis and allows users to choose a different factor for air travel if flying between countries outside of the UK. All factors presented are for direct (non-stop) flights only. This analysis was only possible for passenger air travel. However, in the interests of consistency with the air freight travel, international freight factors hav
Please note - the international factors included are an average of short and long-haul flights, which explains the difference between the UK factors and the international ones.
WTT- business travel- air

Index
Emissions source: WTT- business travel (air) Next publication date: 6/8/2023 Factor set: Full set
Well-to-tank (WTT) business travel – air conversion factors should be used to account for the upstream Scope 3 emissions associated with extraction, refining and transportation of the aviation fuel to the plane before take-off.
Guidance
● These factors are to be used to report WTT emissions of business travel by air, not the impact of the WTT for fuel used in aeroplanes freighting goods (this can be found in ‘Well to tank- delivery vehs & freight’).
● Factors are provided including/excluding the indirect effects of non-CO 2 emissions for consistency with the ‘Business travel- air’ factors. However, for WTT- business travel- air the indirect effects do not change the emissions and the two sets of factors are therefore the same.
Example of calculating emissions from WTT business travel – air

Company L reports its emissions from flights over the course of a year. It decides to also report the Scope 3 WTT impact of the flight fuel. To do so, it requests a report from its dedicated travel agent that reports the distances travelled for domestic, short-haul and long-haul flights,
in each class of travel (ranging from economy to first-class).
The company then multiplied the km travelled in each class, for each category of journey by the appropriate conversion factor (as found in the ‘WTT business travel- air’ listing). Where the haul of the journey is known, but the class is unknown, the company may use an ‘average
passenger’ factor.
With RF Without RF
Activity Haul Class Unit Total kg CO2e per unit Total kg CO2e per unit
Domestic, to/from UK Average passenger passenger.km 0.02691 0.02691
Average passenger passenger.km 0.01681 0.01681
Short-haul, to/from UK Economy class passenger.km 0.01654 0.01654
Business class passenger.km 0.0248 0.0248
Economy class passenger.km 0.01619 0.01619
Long-haul, to/from UK Premium economy class passenger.km 0.02591 0.02591
WTT- flights
First class passenger.km 0.06477 0.06477
Economy class passenger.km 0.0154 0.0154
International, to/from non- Premium economy class passenger.km 0.02464 0.02464
UK
First class passenger.km 0.06159 0.06159
FAQs
Tell me more about the international factors that were introduced in 2015
In the 2015 update, a brand new set of aviation factors were introduced where aviation factors are now being presented for international flights between non-UK destinations. This is a relatively high-level analysis and allows users to choose a different factor for air travel if flying between countries outside of the UK. All facto
Business travel- sea

Index
Emissions source: Business travel- sea Next publication 6/8/2023 Factor set: Full set
date:
Sea-based conversion factors should be used to report travel for business purposes on ferries.
Guidance
● The business travel- sea conversion factors are for use for passenger travel, not for freighting goods. Full freight factors are available in the ‘freighting goods’ listing.
Example of calculating emissions from business travel- sea

Company M is based on the Isle of Wight and wishes to report the emissions of business travel on the ferry.
Company M uses the conversion factors appropriate for ferry journeys. It has two options – for a passenger travelling by car on a ferry or as a foot passenger.
The total km travelled on the ferry is multiplied by the appropriate conversion factors to produce company M's Scope 3 emissions at sea.
Foot passenger passenger.km 0.01874 0.01848 0.00001 0.00025
Ferry Car passenger passenger.km 0.12952 0.12774 0.00004 0.00174
Average (all passenger) passenger.km 0.11286 0.11131 0.00003 0.00152
WTT- business travel- sea

Index
Emissions source: WTT- business travel (sea) Next publication 6/8/2023 Factor set: Full set
date:
Well-to-tank (WTT) business travel-sea conversion factors should be used to report the upstream Scope 3 emissions associated with extraction, refining and transportation of fuel for ferries on which an organisation
may travel for business purposes.
Guidance
● The ‘WTT business travel- sea’ conversion factors are for use for passenger travel, not for freighting goods. Full WTT factors for freight items are available in the ‘WTT- delivery vehs & freight' tab.
Example of calculating emissions from WTT business travel- sea

Company M wishes to voluntarily report the WTT emissions for its business mileage travelled at sea.
Company M uses conversion factors appropriate for the journey by ferry. It has two options – for a vehicle on a ferry or for a foot passenger.
The activity data are multiplied by the appropriate conversion factors to produce company M's WTT emissions for Scope 3 business travel at sea.

Foot passenger passenger.km 0.00421
WTT- ferry Car passenger passenger.km 0.02909
Average (all passenger) passenger.km 0.02535
Business travel- land

Index
Emissions source: Business travel- land Next publication 6/8/2023 Factor set: Full set
date:
Land-based conversion factors should be used for travel for business purposes in assets not owned or directly operated by a business. This includes mileage for business purposes in cars owned by employees, public transport, hire cars, and so on.
Guidance
● Users should be mindful of the difference between vehicle km conversion factors and passenger km conversion factors. Vehicle km conversion factors should be applied to a whole vehicle (such as a car or taxi) being used for business purposes. Passenger km factors should be used when single passengers are travelling by means of
mass transport (such as by train ) and the aim is to report emissions on a single-person basis, not account for the whole vehicle.
● It should be noted that the conversion factors for cars and vans (excluding plug-in electric vehicles) are the same as those in the ‘passenger vehicles’ and ‘delivery vehicles’ listings. Where a car or van is not owned or controlled by the reporting organisation, the vehicles should be accounted for in Scope 3 as opposed to Scope 1,
but the conversion factors and their categories remain the same.
● The conversion factors for electric cars are the same as those in the ‘passenger vehicles’ listings PLUS the emissions from the electricity consumption . Where a car is not owned or controlled by the reporting organisation, the vehicles should be accounted for in Scope 3 as opposed to Scope 1 (for petrol/diesel use) and Scope 2 (for
electricity use), but the conversion factors and their categories remain the same.
● To avoid double-counting of emissions, do not include activity/emissions resulting from the use of plug-in electric vehicles that are charged predominantly on your organisation's premises if you are also already reporting the emissions resulting from your electricity consumed there.
● Please see the FAQs at the bottom of this page for further information on the conversion factors for electric vehicles.
● The market segment conversion factors related to the vehicle market segments are specifically defined by the UK Society of Motor Manufacturers and Traders (SMMT).
Example of calculating emissions from business travel - land

The members of company N's large sales team travel extensively on public transport. The company accounts for this in Scope 3 using appropriate conversion factors for bus, tube and rail transport.
In each case, the total km travelled for each mode of transport is multiplied by the appropriate conversion factor to produce company N's Scope 3 emissions for land-based modes of transport
km 0.108294 0.10641 0.000004 0.00188 0.13421 0.13353 0.00032 0.00036 0.134 0.13331 0.00031 0.00038 0.04045 0.04001 0.00016 0.00028
Mini
miles 0.17429 0.17125 0.00001 0.00303 0.21598 0.21489 0.00051 0.00058 0.21566 0.21455 0.0005 0.00061 0.06511 0.06439 0.00026 0.00046
km 0.132764 0.13088 0.000004 0.00188 0.14802 0.14734 0.00032 0.00036 0.14601 0.14515 0.00027 0.00059 0.05255 0.05207 0.00020 0.00028 0.04476 0.04429 0.00017 0.00030
Supermini
miles 0.21368 0.21064 0.00001 0.00303 0.23821 0.23712 0.00051 0.00058 0.23498 0.2336 0.00043 0.00095 0.08458 0.08381 0.00032 0.00045 0.07205 0.07129 0.00028 0.00048
km 0.144614 0.14273 0.000004 0.00188 0.17162 0.17094 0.00032 0.00036 0.15893 0.15765 0.00016 0.00112 0.08342 0.08278 0.00030 0.00034 0.04878 0.04824 0.00020 0.00034
Lower medium
miles 0.23274 0.2297 0.00001 0.00303 0.2762 0.27511 0.00051 0.00058 0.25577 0.25371 0.00026 0.0018 0.13425 0.13322 0.00048 0.00055 0.0785 0.07764 0.00032 0.00054
km 0.161974 0.16009 0.000004 0.00188 0.19923 0.19855 0.00032 0.00036 0.17031 0.16868 0.00007 0.00156 0.0882 0.08752 0.00031 0.00037 0.04797 0.04757 0.00015 0.00025
Upper medium
miles 0.26068 0.25764 0.00001 0.00303 0.32063 0.31954 0.00051 0.00058 0.27407 0.27146 0.00011 0.0025 0.14195 0.14085 0.00050 0.00060 0.07719 0.07656 0.00023 0.00040
km 0.174684 0.1728 0.000004 0.00188 0.21999 0.21931 0.00032 0.00036 0.18547 0.18387 0.00008 0.00152 0.08975 0.08903 0.00031 0.00041 0.04646 0.04594 0.00019 0.00033
miles 0.28114 0.2781 0.00001 0.00303 0.35404 0.35295 0.00051 0.00058 0.29849 0.29591 0.00013 0.00245 0.14443 0.14328 0.00049 0.00066 0.07478 0.07394 0.00031 0.00053
km 0.212434 0.21055 0.000004 0.00188 0.32708 0.3264 0.00032 0.00036 0.26458 0.26327 0.00015 0.00116 0.11492 0.11408 0.00040 0.00044 0.05477 0.05416 0.00022 0.00039
Luxury
miles 0.34189 0.33885 0.00001 0.00303 0.52638 0.52529 0.00051 0.00058 0.42581 0.42369 0.00025 0.00187 0.18494 0.18359 0.00064 0.00071 0.08813 0.08715 0.00036 0.00062
km 0.170414 0.16853 0.000004 0.00188 0.24145 0.24077 0.00032 0.00036 0.23006 0.22919 0.00027 0.0006 0.09359 0.09292 0.00032 0.00035 0.0782 0.07744 0.00028 0.00048
Sports
miles 0.27426 0.27122 0.00001 0.00303 0.38857 0.38748 0.00051 0.00058 0.37025 0.36885 0.00043 0.00097 0.15061 0.14954 0.00051 0.00056 0.12585 0.12463 0.00045 0.00077
km 0.202964 0.20108 0.000004 0.00188 0.2106 0.20992 0.00032 0.00036 0.20518 0.20361 0.00009 0.00148 0.10371 0.10292 0.00036 0.00043 0.06018 0.05948 0.00026 0.00044
Dual purpose 4X4
miles 0.32665 0.32361 0.00001 0.00303 0.33892 0.33783 0.00051 0.00058 0.3302 0.32768 0.00014 0.00238 0.16691 0.16563 0.00058 0.00070 0.09685 0.09573 0.00041 0.00071
km 0.177844 0.17596 0.000004 0.00188 0.19118 0.1905 0.00032 0.00036 0.18146 0.17989 0.00009 0.00148 0.09035 0.08957 0.00034 0.00044 0.06881 0.06811 0.00026 0.00044
MPV
miles 0.28621 0.28317 0.00001 0.00303 0.30767 0.30658 0.00051 0.00058 0.29203 0.28951 0.00014 0.00238 0.14540 0.14414 0.00055 0.00071 0.11075 0.10961 0.00042 0.00072
km 0.139894 0.13801 0.000004 0.00188 0.14652 0.14584 0.00032 0.00036 0.10332 0.10224 0.00021 0.00087 0.1444 0.14332 0.00021 0.00087 0.05255 0.05207 0.00020 0.00028 0.04416 0.04370 0.00017 0.00029
Small car
miles 0.22514 0.2221 0.00001 0.00303 0.2358 0.23471 0.00051 0.00058 0.16628 0.16454 0.00034 0.0014 0.23239 0.23065 0.00034 0.0014 0.08458 0.08381 0.00032 0.00045 0.07107 0.07032 0.00028 0.00047
km 0.168004 0.16612 0.000004 0.00188 0.1847 0.18402 0.00032 0.00036 0.10999 0.10867 0.00015 0.00117 0.15803 0.15604 0.00158 0.00041 0.17823 0.17777 0.00005 0.00041 0.17588 0.17456 0.00015 0.00117 0.08597 0.08530 0.00031 0.00036 0.04878 0.04824 0.00020 0.00034
Medium car
miles 0.27039 0.26735 0.00001 0.00303 0.29724 0.29615 0.00051 0.00058 0.17702 0.17489 0.00024 0.00189 0.25433 0.25113 0.00255 0.00065 0.28682 0.28609 0.00008 0.00065 0.28306 0.28093 0.00024 0.00189 0.13834 0.13727 0.00049 0.00058 0.0785 0.07764 0.00032 0.00054
Cars (by size)
km 0.209534 0.20765 0.000004 0.00188 0.27639 0.27571 0.00032 0.00036 0.15491 0.15333 0.00009 0.00149 0.23578 0.23379 0.00158 0.00041 0.2668 0.26634 0.00005 0.00041 0.22733 0.22575 0.00009 0.00149 0.10148 0.10070 0.00035 0.00043 0.0555 0.05488 0.00023 0.00039
Large car
miles 0.33722 0.33418 0.00001 0.00303 0.4448 0.44371 0.00051 0.00058 0.24929 0.24676 0.00014 0.00239 0.37944 0.37624 0.00255 0.00065 0.42936 0.42863 0.00008 0.00065 0.36584 0.36331 0.00014 0.00239 0.16332 0.16206 0.00057 0.00069 0.08932 0.08832 0.00037 0.00063
km 0.170824 0.16894 0.000004 0.00188 0.17048 0.1698 0.00032 0.00036 0.12004 0.11877 0.00017 0.0011 0.17517 0.17318 0.00158 0.00041 0.19775 0.19729 0.00005 0.00041 0.17067 0.1694 0.00017 0.0011 0.09349 0.09277 0.00033 0.00039 0.0514 0.05084 0.00021 0.00035
Average car
miles 0.27492 0.27188 0.00001 0.00303 0.27436 0.27327 0.00051 0.00058 0.19318 0.19115 0.00027 0.00176 0.2819 0.2787 0.00255 0.00065 0.31823 0.3175 0.00008 0.00065 0.27465 0.27262 0.00027 0.00176 0.15046 0.14930 0.00053 0.00063 0.08272 0.08182 0.00033 0.00057
km 0.08306 0.08094 0.00156 0.00056
Small
miles 0.13369 0.13027 0.00252 0.0009
km 0.1009 0.09826 0.00204 0.0006
Medium
miles 0.16237 0.15813 0.00328 0.00096
Motorbike
km 0.13245 0.13072 0.00113 0.0006
Large
miles 0.21315 0.21037 0.00182 0.00096
km 0.11355 0.11138 0.00158 0.00059
Average
miles 0.18274 0.17925 0.00254 0.00095
passenger.km 0.14876 0.14742 0.000003 0.00134
Regular taxi
km 0.20826 0.20638 0.000004 0.00188
Taxis
passenger.km 0.20416 0.20291 0.000003 0.00125
Black cab
km 0.30624 0.30436 0.000004 0.00188
Local bus (not London) passenger.km 0.10778 0.10677 0.00002 0.00099
Local London bus passenger.km 0.07936 0.07882 0.00001 0.00053
Bus
Average local bus passenger.km 0.0965 0.09567 0.00001 0.00082
Coach passenger.km 0.02733 0.02678 0.00001 0.00054
National rail passenger.km 0.03549 0.0351 0.00007 0.00032
International rail passenger.km 0.00446 0.00441 0.00002 0.00003
Rail
Light rail and tram passenger.km 0.02861 0.02832 0.00011 0.00018
London Underground passenger.km 0.02781 0.02753 0.0001 0.00018
FAQs
At the moment there are only a limited number of electric vehicle models on the market, and certain categories are not yet represented by battery electric vehicle or plug-in hybrid electric vehicles. Emission factors will be added in future updates for these vehicle types, when models in these categories become available in the UK
market/fleet.
WTT- pass vehs & travel- land

Index
Next publication
Emissions source: WTT- pass vehs & travel (land) date: 6/8/2023 Factor set: Full set
Well-to-tank (WTT) conversion factors for passenger vehicles and business travel on land should be used to report the upstream Scope 3 emissions associated with extraction, refining and transportation of the raw fuels before they are used to power the transport mode.
Guidance
● The ‘WTT passenger vehicles’ and ‘WTT business travel- land’ factors have been consolidated into one conversion factor listing because, in some categories, they contain the same values - for example, the WTT factor for getting fuel to a passenger vehicle (that is, a company-owned car) is the same that for an employee’s car (owned by
the employee, but used for business purposes). Externally managed vehicles (such as hire cars) may also assume the same values where appropriate to vehicle type, size and model.
● WTT factors for vans can be found in ‘WTT- delivery vehs & freight’.
● The market segment conversion factors related to the vehicle market segments are specifically defined by the UK Society of Motor Manufacturers and Traders (SMMT).
● Please see the FAQs at the bottom of this page for further information on the conversion factors for electric vehicles.
Example of calculating emissions from WTT passenger vehicles & business travel- land
Company E wishes to report the Scope 3 WTT impact of the fuels used in its Scope 1 passenger vehicles. Company N wishes to report the Scope 3 WTT impact of business travel it undertakes on national rail.
For each mode of transport, the companies select the correct mode of transport, locate the corresponding WTT figure and multiply by the distance travelled (per vehicle or passenger as appropriate).

Diesel Petrol Unknown Vehicle Battery Electric Vehicle
Activity Type Unit Total kg CO2e per unit Total kg CO2e per unit Total kg CO2e per unit Total kg CO2e per unit Total kg CO2e per unit
km 0.02573 0.0381 0.03798 0.01144
Mini
miles 0.04141 0.06132 0.06112 0.01841
km 0.03176 0.04238 0.04079 0.01493 0.01202
Supermini
miles 0.05112 0.0682 0.06564 0.02402 0.01934
km 0.03479 0.04904 0.04192 0.02441 0.01369
Lower medium
miles 0.05599 0.07892 0.06746 0.03928 0.02203
km 0.03885 0.05709 0.04276 0.02544 0.01011
Upper medium
miles 0.06252 0.09188 0.06882 0.04094 0.01627
km 0.04241 0.06267 0.04724 0.02572 0.01333
WTT- cars (by market segment) Executive
miles 0.06825 0.10086 0.07602 0.04139 0.02147
km 0.05171 0.09149 0.07055 0.03248 0.01558
Luxury
miles 0.08322 0.14724 0.11354 0.05228 0.02508
km 0.0406 0.06808 0.0637 0.02618 0.01946
Sports
miles 0.06533 0.10957 0.10251 0.04213 0.03133
km 0.04974 0.06074 0.05265 0.02932 0.01775
Dual purpose 4X4
miles 0.08005 0.09776 0.08474 0.04719 0.02857
km 0.04266 0.05462 0.04585 0.02385 0.01799
MPV
miles 0.06866 0.0879 0.07379 0.0384 0.02895

Diesel Petrol Hybrid CNG LPG Unknown Vehicle Battery Electric Vehicle
Activity Type Unit Total kg CO2e per unit Total kg CO2e per unit Total kg CO2e per unit Total kg CO2e per unit Total kg CO2e per unit Total kg CO2e per unit Total kg CO2e per unit Total kg CO2e per unit
km 0.03344 0.04186 0.02808 0.03904 0.01493 0.01189
Small car
miles 0.05381 0.06737 0.04519 0.06283 0.02403 0.01914
km 0.04018 0.05266 0.02857 0.0335 0.02114 0.04599 0.02498 0.01368
Medium car
miles 0.06467 0.08475 0.04597 0.05392 0.03402 0.07402 0.04021 0.02202
WTT- cars (by size)
km 0.05059 0.07833 0.03864 0.0502 0.03144 0.05783 0.02875 0.0158
Large car
miles 0.08142 0.12606 0.06219 0.08078 0.0506 0.09307 0.04627 0.02542
km 0.04104 0.04885 0.03132 0.03718 0.02339 0.04508 0.02657 0.01426
Average car
miles 0.06604 0.07862 0.0504 0.05984 0.03764 0.07255 0.04276 0.02295

km 0.02277
Small
miles 0.03665
km 0.02765
Medium
miles 0.04449
WTT- motorbike
km 0.03678
Large
miles 0.05919
km 0.03134
Average
miles 0.05043

passenger.km 0.03632
Regular taxi
km 0.05085
WTT- taxis
passenger.km 0.05
Black cab
km 0.075

Local bus (not London) passenger.km 0.02868
Local London bus passenger.km 0.01885
WTT- bus
Average local bus passenger.km 0.02494
Coach passenger.km 0.00646

National rail passenger.km 0.00892
International rail passenger.km 0.00116
WTT- rail
Light rail and tram passenger.km 0.00745
London Underground passenger.km 0.00724
FAQs
Freighting goods
Index
Emissions source: Freighting goods Next publication date: 6/8/2023 Factor set: Full set
Freighting goods factors should be used specifically for the shipment of goods over land, by sea or by air through a third-party company. Factors are available for a whole vehicle's worth of goods or per tonne of goods shipped via a specific transport mode.
Guidance
● Where possible users should report on litres of fuel and/or kWh of electricity used for freight rather than on a km basis as this is a more accurate calculation - these conversion factors may be found in the 'Fuels' and 'UK Electricity' tabs.
● For vehicles that run on electricity, care should be taken not to double-count emissions from electricity use that is already captured from reporting of an organisations on-site electricity consumption.
● Users that are able to gather data on a vehicle km basis should use these data in preference to tonne km data.
● Emissions from aviation have both direct (CO2, CH4 and N2O) and indirect (non-CO2 emissions e.g. water vapour, contrails, NOx) climate change effects. Two sets of emission factors for air freight are presented here; one that includes the indirect effects of non-CO2 emissions and one that represents direct effects only.
Organisations should include the indirect effects of non-CO2 emissions when reporting air freight emissions to capture the full climate impact of their travel. However, it should be noted that there is significant scientific uncertainty around the magnitude of the indirect effect of non-CO2 aviation emissions and it is an active area of research. Further
information can be found in paragraphs 8.37-8.41 in the Methodology Paper.
● Please see the FAQs at the bottom of this page for further information on the conversion factors for freighting goods vehicles, including electric vehicles.
Example of calculating emissions from freighting goods

Company O is an online retailer and understands that one of its largest impacts is the goods it has freighted to its regional storage facilities for sorting and the goods that are subsequently couriered to its customers.
To account for this considerable Scope 3 impact, it quantifies its upstream and downstream freight emissions.
For its ‘goods in’, it knows the mass of items shipped to the UK by cargo ship, since this is on the delivery dockets. It knows which country the goods are being shipped from so it can work out the km travelled during import. Company O takes the tonnage and multiplies it by the distance travelled to achieve a tonne.km value. It then multiplies by the
appropriate cargo ship factor for its ship type (in this case, ‘general cargo, unknown’). This provides the emissions for the ‘goods in’.
For goods delivered by train from the docks to the company's regional distribution centre (RDC), it can again calculate the tonne.km travelled since it knows the location of the docks and that of its RDC. The company can then multiply this by the tonne.km conversion factor for freight-train emissions.
For the ‘goods out’ (that is, from its RDC to customers), company O delivers in small vans, using optimised route planning. For this, it uses the van freight factors on a whole-vehicle basis since it knows how many km its vans travel with a variety of goods delivered each day.
tonne.km 0.78936 0.779 0.00002 0.01034 1.10666 1.10274 0.00128 0.00264 0.17148 0.16957 0.0007 0.00121
Class I (up to 1.305 tonnes) km 0.14189 0.14003 0.0 0.00186 0.19687 0.19614 0.00024 0.00049 0.03612 0.03572 0.00015 0.00025
miles 0.22836 0.22535 0.00001 0.003 0.31683 0.31566 0.00038 0.00079 0.05814 0.05749 0.00024 0.00041
tonne.km 0.59878 0.59238 0.00001 0.00639 0.76353 0.76087 0.00087 0.00179 0.2494 0.2469 0.00092 0.00158
Class II (1.305 to 1.74 tonnes) km 0.17513 0.17327 0.0 0.00186 0.20461 0.20388 0.00024 0.00049 0.0564 0.05585 0.0002 0.00035
miles 0.28186 0.27885 0.00001 0.003 0.32928 0.32811 0.00038 0.00079 0.09079 0.08989 0.00033 0.00057
Vans
tonne.km 0.57034 0.56617 0.00001 0.00416 0.80723 0.80542 0.00059 0.00122 0.26121 0.25887 0.00086 0.00148
Class III (1.74 to 3.5 tonnes) km 0.25481 0.25295 0.0 0.00186 0.32607 0.32534 0.00024 0.00049 0.09327 0.09249 0.00029 0.00049
miles 0.4101 0.40709 0.00001 0.003 0.52475 0.52358 0.00038 0.00079 0.15009 0.14884 0.00046 0.00079
tonne.km 0.57871 0.57405 0.00001 0.00465 0.75394 0.75145 0.00081 0.00168 0.59128 0.58693 0.00295 0.0014 0.6502 0.64871 0.00009 0.0014 0.58421 0.57963 0.00003 0.00455 0.25116 0.24866 0.00092 0.00158
Average (up to 3.5 tonnes) km 0.23156 0.2297 0.0 0.00186 0.21332 0.21259 0.00024 0.00049 0.23575 0.23401 0.00118 0.00056 0.25924 0.25864 0.00004 0.00056 0.23099 0.22916 0.00001 0.00182 0.06225 0.0617 0.0002 0.00035
miles 0.37268 0.36967 0.00001 0.003 0.3433 0.34213 0.00038 0.00079 0.37939 0.3766 0.00189 0.0009 0.41721 0.41625 0.00006 0.0009 0.37174 0.3688 0.00002 0.00292 0.10019 0.09929 0.00033 0.00057

tonne.km 0.48922 0.48356 0.00009 0.00557 0.26396 0.26112 0.00005 0.00279 0.56214 0.55599 0.00010 0.00605
Rigid (>3.5 - 7.5 tonnes) km 0.46338 0.45730 0.00010 0.00598 0.50315 0.49707 0.00010 0.00598 0.54291 0.53683 0.00010 0.00598 0.49758 0.49150 0.00010 0.00598
miles 0.74574 0.73596 0.00016 0.00962 0.80973 0.79995 0.00016 0.00962 0.87373 0.86395 0.00016 0.00962 0.80078 0.79100 0.00016 0.00962
tonne.km 0.25909 0.25617 0.00005 0.00287 0.14556 0.14410 0.00002 0.00144 0.38655 0.38226 0.00007 0.00422
Rigid (>7.5 tonnes-17 tonnes) km 0.55763 0.55022 0.00012 0.00729 0.63623 0.62882 0.00012 0.00729 0.71483 0.70742 0.00012 0.00729 0.60793 0.60052 0.00012 0.00729
miles 0.89742 0.88549 0.00020 0.01173 1.02392 1.01199 0.00020 0.01173 1.15041 1.13848 0.00020 0.01173 0.97838 0.96645 0.00020 0.01173
tonne.km 0.21312 0.21047 0.00004 0.00261 0.1255 0.12418 0.00002 0.00130 0.18597 0.18367 0.00004 0.00226
Rigid (>17 tonnes) km 0.79097 0.77886 0.00020 0.01191 0.96194 0.94983 0.00020 0.01191 1.13291 1.12080 0.00020 0.01191 0.99337 0.98126 0.00020 0.01191
miles 1.27294 1.25345 0.00033 0.01916 1.54809 1.52860 0.00033 0.01916 1.82324 1.80375 0.00033 0.01916 1.59868 1.57919 0.00033 0.01916
tonne.km 0.22924 0.22639 0.00005 0.00280 0.13346 0.13204 0.00002 0.00140 0.21345 0.21083 0.00004 0.00258
All rigids km 0.69215 0.68199 0.00017 0.00999 0.82368 0.81352 0.00017 0.00999 0.95522 0.94506 0.00017 0.00999 0.84061 0.83045 0.00017 0.00999
miles 1.11389 1.09755 0.00027 0.01607 1.32557 1.30923 0.00027 0.01607 1.53726 1.52092 0.00027 0.01607 1.35282 1.33648 0.00027 0.01607
HGV (all diesel)
tonne.km 0.12415 0.12199 0.00002 0.00214 0.07428 0.07320 0.00001 0.00107 0.14013 0.13788 0.00002 0.00223
Articulated (>3.5 - 33t) km 0.64531 0.63161 0.00011 0.01359 0.80322 0.78952 0.00011 0.01359 0.96112 0.94742 0.00011 0.01359 0.78111 0.76741 0.00011 0.01359
miles 1.03851 1.01648 0.00017 0.02186 1.29263 1.27060 0.00017 0.02186 1.54675 1.52472 0.00017 0.02186 1.25706 1.23503 0.00017 0.02186
tonne.km 0.09617 0.09438 0.00001 0.00178 0.05989 0.05899 0.00001 0.00089 0.08032 0.07890 0.00001 0.00141
Articulated (>33t) km 0.65677 0.64047 0.00013 0.01617 0.87026 0.85396 0.00013 0.01617 1.08375 1.06745 0.00013 0.01617 0.93004 0.91374 0.00013 0.01617
miles 1.05696 1.03074 0.00020 0.02602 1.40054 1.37432 0.00020 0.02602 1.74412 1.71790 0.00020 0.02602 1.49674 1.47052 0.00020 0.02602
tonne.km 0.09674 0.09494 0.00001 0.00179 0.06017 0.05927 0.00001 0.00089 0.08153 0.08009 0.00001 0.00143
All artics km 0.6563 0.64011 0.00013 0.01606 0.8675 0.85131 0.00013 0.01606 1.0787 1.06251 0.00013 0.01606 0.92391 0.90772 0.00013 0.01606
miles 1.0562 1.03015 0.00020 0.02585 1.3961 1.37005 0.00020 0.02585 1.736 1.70995 0.00020 0.02585 1.48688 1.46083 0.00020 0.02585
tonne.km 0.12145 0.11943 0.00002 0.00200 0.07384 0.07283 0.00001 0.00100 0.10614 0.10445 0.00002 0.00167
All HGVs km 0.67032 0.65674 0.00014 0.01344 0.84988 0.83630 0.00014 0.01344 1.02944 1.01586 0.00014 0.01344 0.89061 0.87703 0.00014 0.01344
miles 1.07877 1.05692 0.00023 0.02162 1.36774 1.34589 0.00023 0.02162 1.65671 1.63486 0.00023 0.02162 1.43329 1.41144 0.00023 0.02162

tonne.km 0.58256 0.57690 0.00009 0.00557 0.31437 0.31153 0.00005 0.00279 0.66945 0.66330 0.00010 0.00605
Rigid (>3.5 - 7.5 tonnes) km 0.55165 0.54557 0.00010 0.00598 0.59909 0.59301 0.00010 0.00598 0.64653 0.64045 0.00010 0.00598 0.59245 0.58637 0.00010 0.00598
miles 0.88779 0.87801 0.00016 0.00962 0.96414 0.95436 0.00016 0.00962 1.04049 1.03071 0.00016 0.00962 0.95345 0.94367 0.00016 0.00962
tonne.km 0.30854 0.30562 0.00005 0.00287 0.17337 0.17191 0.00002 0.00144 0.46033 0.45604 0.00007 0.00422
miles 1.06833 1.05640 0.00020 0.01173 1.21925 1.20732 0.00020 0.01173 1.37016 1.35823 0.00020 0.01173 1.16492 1.15299 0.00020 0.01173
tonne.km 0.25375 0.25110 0.00004 0.00261 0.14947 0.14815 0.00002 0.00130 0.22142 0.21912 0.00004 0.00226
Rigid (>17 tonnes) km 0.9413 0.92919 0.00020 0.01191 1.14527 1.13316 0.00020 0.01191 1.34924 1.33713 0.00020 0.01191 1.18277 1.17066 0.00020 0.01191
miles 1.51488 1.49539 0.00033 0.01916 1.84314 1.82365 0.00033 0.01916 2.17139 2.15190 0.00033 0.01916 1.90349 1.88400 0.00033 0.01916
tonne.km 0.27294 0.27009 0.00005 0.00280 0.15895 0.15753 0.00002 0.00140 0.25415 0.25153 0.00004 0.00258
All rigids km 0.82378 0.81362 0.00017 0.00999 0.9807 0.97054 0.00017 0.00999 1.13763 1.12747 0.00017 0.00999 1.0009 0.99074 0.00017 0.00999
miles 1.32574 1.30940 0.00027 0.01607 1.57828 1.56194 0.00027 0.01607 1.83082 1.81448 0.00027 0.01607 1.61079 1.59445 0.00027 0.01607
HGV refrigerated (all diesel)
tonne.km 0.14359 0.14143 0.00002 0.00214 0.08594 0.08486 0.00001 0.00107 0.1621 0.15985 0.00002 0.00223
Articulated (>3.5 - 33t) km 0.74595 0.73225 0.00011 0.01359 0.92901 0.91531 0.00011 0.01359 1.11207 1.09837 0.00011 0.01359 0.90338 0.88968 0.00011 0.01359
miles 1.20047 1.17844 0.00017 0.02186 1.49508 1.47305 0.00017 0.02186 1.78969 1.76766 0.00017 0.02186 1.45384 1.43181 0.00017 0.02186
tonne.km 0.11121 0.10942 0.00001 0.00178 0.06929 0.06839 0.00001 0.00089 0.09289 0.09147 0.00001 0.00141
Articulated (>33t) km 0.75882 0.74252 0.00013 0.01617 1.00633 0.99003 0.00013 0.01617 1.25384 1.23754 0.00013 0.01617 1.07563 1.05933 0.00013 0.01617
miles 1.22119 1.19497 0.00020 0.02602 1.61952 1.59330 0.00020 0.02602 2.01784 1.99162 0.00020 0.02602 1.73105 1.70483 0.00020 0.02602
tonne.km 0.11186 0.11006 0.00001 0.00179 0.06962 0.06872 0.00001 0.00089 0.09429 0.09285 0.00001 0.00143
All artics km 0.75829 0.74210 0.00013 0.01606 1.00314 0.98695 0.00013 0.01606 1.248 1.23181 0.00013 0.01606 1.06854 1.05235 0.00013 0.01606
miles 1.22034 1.19429 0.00020 0.02585 1.6144 1.58835 0.00020 0.02585 2.00845 1.98240 0.00020 0.02585 1.71964 1.69359 0.00020 0.02585
tonne.km 0.14208 0.14006 0.00002 0.00200 0.08642 0.08541 0.00001 0.00100 0.12418 0.12249 0.00002 0.00167
All HGVs km 0.78375 0.77017 0.00014 0.01344 0.99432 0.98074 0.00014 0.01344 1.20489 1.19131 0.00014 0.01344 1.04208 1.02850 0.00014 0.01344
miles 1.26132 1.23947 0.00023 0.02162 1.6002 1.57835 0.00023 0.02162 1.93908 1.91723 0.00023 0.02162 1.67706 1.65521 0.00023 0.02162
With RF Without RF
Activity Type Unit Total kg CO2e per unit kg CO2e of CO2 per unit kg CO2e of CH4 per unit kg CO2e of N2O per unit Total kg CO2e per unit kg CO2e of CO2 per unit kg CO2e of CH4 per unit kg CO2e of N2O per unit
Domestic, to/from UK tonne.km 4.49363 4.46949 0.00188 0.02226 2.3765 2.35236 0.00188 0.02226
Short-haul, to/from UK tonne.km 2.30229 2.2908 0.00008 0.01141 1.21717 1.20568 0.00008 0.01141
Freight flights Long-haul, to/from UK tonne.km 1.0189 1.01381 0.00004 0.00505 0.53867 0.53358 0.00004 0.00505
International, to/from non-UK tonne.km 1.0189 1.01381 0.00004 0.00505 0.53867 0.53358 0.00004 0.00505
Rail Freight train tonne.km 0.02782 0.02749 0.00002 0.00031
Activity Type Size Unit Total kg CO2e per unit kg CO2e of CO2 per unit kg CO2e of CH4 per unit kg CO2e of N2O per unit
200,000+ dwt tonne.km 0.00294 0.00290 0.00000 0.00004
120,000–199,999 dwt tonne.km 0.00446 0.00440 0.00000 0.00006
80,000–119,999 dwt tonne.km 0.00598 0.00590 0.00000 0.00008
Crude tanker 60,000–79,999 dwt tonne.km 0.00760 0.00750 0.00000 0.00010
10,000–59,999 dwt tonne.km 0.00923 0.00910 0.00000 0.00012
0–9999 dwt tonne.km 0.03376 0.03330 0.00001 0.00045
Average tonne.km 0.00457 0.00451 0.00000 0.00006
60,000+ dwt tonne.km 0.00578 0.00570 0.00000 0.00008
20,000–59,999 dwt tonne.km 0.01044 0.01030 0.00000 0.00014
10,000–19,999 dwt tonne.km 0.01896 0.01870 0.00001 0.00026
Products tanker
5000–9999 dwt tonne.km 0.02961 0.02920 0.00001 0.00040
0–4999 dwt tonne.km 0.04563 0.04500 0.00001 0.00061
Sea tanker
Average tonne.km 0.00903 0.00891 0.00000 0.00012
20,000+ dwt tonne.km 0.00852 0.00840 0.00000 0.00011
10,000–19,999 dwt tonne.km 0.01095 0.01080 0.00000 0.00015
Chemical tanker 5000–9999 dwt tonne.km 0.01531 0.01510 0.00001 0.00021
0–4999 dwt tonne.km 0.02251 0.02220 0.00001 0.00030
Average tonne.km 0.01032 0.01018 0.00000 0.00014
200,000+ m3 tonne.km 0.00943 0.00930 0.00000 0.00013
LNG tanker 0–199,999 m3 tonne.km 0.01470 0.01450 0.00000 0.00020
Average tonne.km 0.01155 0.01139 0.00000 0.00016
50,000+ m3 tonne.km 0.00913 0.00900 0.00000 0.00012
LPG Tanker 0–49,999 m3 tonne.km 0.04411 0.04350 0.00001 0.00059
Average tonne.km 0.01038 0.01024 0.00000 0.00014
Activity Type Size Unit Total kg CO2e per unit kg CO2e of CO2 per unit kg CO2e of CH4 per unit kg CO2e of N2O per unit
200,000+ dwt tonne.km 0.00254 0.00250 0.00000 0.00003
100,000–199,999 dwt tonne.km 0.00304 0.00300 0.00000 0.00004
60,000–99,999 dwt tonne.km 0.00416 0.00410 0.00000 0.00006
Bulk carrier 35,000–59,999 dwt tonne.km 0.00578 0.00570 0.00000 0.00008
10,000–34,999 dwt tonne.km 0.00801 0.00790 0.00000 0.00011
0–9999 dwt tonne.km 0.02961 0.02920 0.00001 0.00040
Average tonne.km 0.00354 0.00349 0.00000 0.00005
10,000+ dwt tonne.km 0.01207 0.01190 0.00000 0.00016
5000–9999 dwt tonne.km 0.01602 0.01580 0.00001 0.00022
0–4999 dwt tonne.km 0.01409 0.01390 0.00000 0.00019
General cargo 10,000+ dwt 100+ TEU tonne.km 0.01115 0.01100 0.00000 0.00015
5000–9999 dwt 100+ TEU tonne.km 0.01774 0.01750 0.00001 0.00024
0–4999 dwt 100+ TEU tonne.km 0.02008 0.01980 0.00001 0.00027
Average tonne.km 0.01323 0.01305 0.00000 0.00018
Cargo ship 8000+ TEU tonne.km 0.01267 0.01250 0.00000 0.00017
5000–7999 TEU tonne.km 0.01683 0.01660 0.00001 0.00023
3000–4999 TEU tonne.km 0.01683 0.01660 0.00001 0.00023
Container ship 2000–2999 TEU tonne.km 0.02028 0.02000 0.00001 0.00027
1000–1999 TEU tonne.km 0.03255 0.03210 0.00001 0.00044
0–999 TEU tonne.km 0.03681 0.03630 0.00001 0.00049
Average tonne.km 0.01614 0.01592 0.00001 0.00022
4000+ CEU tonne.km 0.03245 0.03200 0.00001 0.00044
Vehicle transport 0–3999 CEU tonne.km 0.05840 0.05760 0.00002 0.00078
Average tonne.km 0.03858 0.03805 0.00001 0.00052
2000+ LM tonne.km 0.05019 0.04950 0.00002 0.00067
RoRo-Ferry 0–1999 LM tonne.km 0.06114 0.06030 0.00002 0.00082
Average tonne.km 0.05166 0.05095 0.00002 0.00069
Large RoPax ferry Average tonne.km 0.37667 0.37150 0.00011 0.00506
Refrigerated cargo All dwt tonne.km 0.01308 0.01290 0.00000 0.00018
FAQs
My organisation has previously reported using aviation factors without the distance uplift or indirect effects from non-CO2 emissions. What should I do?
All the factors include the distance uplift of 8% to compensate for planes not flying using the most direct route (such as flying around international airspace and stacking). Historical factors have also included a distance uplift, though it was 9% for 2012 and before. Users should include the distance uplift of 8%, or remove it manually in exceptional cases
where they do not wish to include it.
Users should also generally use the ‘including indirect effects of non-CO2 emissions’ factors, which incorporate a 90% increase in CO2 emissions to approximate the indirect impact of non-CO2 emissions from aviation (such as water vapour, contrails and NOx). If the user’s historical data do not include these indirect effects, then they should rebaseline
their historical dataset to include the effect going forward. However, users should be aware of the significant scientific uncertainty surrounding the quantification of these impacts. If organisations do not wish to include the indirect effects, then they should continue to select the ‘Direct effects from CO2, CH4 and N2O emissions only’ factors.
Tell me more about the international flight factors that were introduced in 2015
In the 2015 update, a brand new set of aviation factors were introduced where aviation factors are now being presented for international flights between non-UK destinations. This analysis was only possible for passenger air travel. However, in the interests of consistency with the air-freight travel, international freight factors have been included this year. These factors have been
set equal to the current UK, long-haul freight factors.
WTT- delivery vehs & freight

Index
Emissions source: WTT- delivery vehs & freight Next publication date: 6/8/2023 Factor set: Full set
Well-to-tank (WTT) conversion factors for delivery vehicles & freighting goods should be used to report the upstream Scope 3 emissions associated with extraction, refining and transportation of the raw fuels before they are used to power the transport mode.
Guidance
● The ‘WTT passenger vehicles’ and ‘WTT business travel- land’ factors have been consolidated into one conversion factor listing because, in some categories, they contain the same values - for example, the WTT factor for getting fuel to a company vehicle (that is, a company-owned car) is the same that for a van owned by a courier
company (used as an outsourced service for the reporting organisation). In addition, leased vehicles may also assume the same values where appropriate to vehicle type, size, and model.
● Tonne.km factors are presented alongside km figures. It is important that users distinguish between the two figures and do not confuse their purpose. The km figures are for whole vehicles used to carry freight and account for the whole vehicle. The tonne.km figures must be applied to the ‘product’ of the tonnes of goods freighted
and the km travel. For example, 2 tonnes of goods travelling 2 km would be 4 tonne.km.
● Please see the FAQs at the bottom of this page for further information on the WTT conversion factors for delivery and freighting goods vehicles, including electric vehicles.
Example of calculating emissions from WTT delivery vehicles & freighting goods
Company F wishes to report the Scope 3 WTT impact of the fuels used in its Scope 1 delivery vehicles. Company O wishes to report the Scope 3 WTT impact for the goods it freights by sea on a tonne.km basis.
For each mode of transport, the companies select the corresponding WTT figure and multiply by the distance travelled by the vehicle or by the tonne.km measured for each of the goods freighted (where a freight factor is applicable).

Diesel Petrol CNG LPG Unknown Vehicle Battery Electric Vehicle
Activity Type Unit Total kg CO2e per unit Total kg CO2e per unit Total kg CO2e per unit Total kg CO2e per unit Total kg CO2e per unit Total kg CO2e per unit Total kg CO2e per unit
tonne.km 0.19823 0.30103 0.0489
Class I (up to 1.305 tonnes) km 0.03568 0.05603 0.0103
miles 0.05743 0.09018 0.01658
tonne.km 0.15346 0.20199 0.064
Class II (1.305 to 1.74 tonnes) km 0.04467 0.05556 0.01422
miles 0.0719 0.08941 0.02288
WTT- vans
tonne.km 0.14492 0.21773 0.05973
Class III (1.74 to 3.5 tonnes) km 0.06491 0.08788 0.01995
miles 0.10446 0.14142 0.03211
tonne.km 0.14733 0.20164 0.12451 0.07981 0.14908 0.06393
Average (up to 3.5 tonnes) km 0.05896 0.05901 0.04964 0.03185 0.05896 0.01423
miles 0.09489 0.09497 0.07989 0.05126 0.09489 0.0229

Activity Type Unit Total kg CO2e per unit Total kg CO2e per unit Total kg CO2e per unit Total kg CO2e per unit
tonne.km 0.10935 0.05905 0.11809
Rigid (>3.5 - 7.5 tonnes) km 0.10796 0.11735 0.12674 0.1166
miles 0.17375 0.18886 0.20397 0.18765
tonne.km 0.05835 0.03282 0.08238
Rigid (>7.5 tonnes-17 tonnes) km 0.1296 0.14812 0.16663 0.1422
miles 0.20858 0.23838 0.26817 0.22884
tonne.km 0.04946 0.02918 0.04401
Rigid (>17 tonnes) km 0.18529 0.22597 0.26664 0.23228
miles 0.2982 0.36366 0.42912 0.37382
tonne.km 0.05355 0.03118 0.05041
All rigids km 0.16073 0.1915 0.22228 0.19479
miles 0.25867 0.3082 0.35773 0.31349
WTT- HGV (all diesel)
tonne.km 0.02949 0.01769 0.03047
Articulated (>3.5 - 33t) km 0.14983 0.18728 0.22474 0.18579
miles 0.24112 0.30141 0.36169 0.29899
tonne.km 0.02288 0.0143 0.01934
Articulated (>33t) km 0.15568 0.20757 0.25946 0.22106
miles 0.25054 0.33405 0.41756 0.35577
tonne.km 0.02303 0.01437 0.01959
All artics km 0.15544 0.20674 0.25804 0.21962
miles 0.25015 0.33271 0.41528 0.35344
tonne.km 0.02936 0.01787 0.02599
All HGVs km 0.15772 0.20016 0.24259 0.20889
miles 0.25383 0.32212 0.39042 0.33618

Activity Type Unit Total kg CO2e per unit Total kg CO2e per unit Total kg CO2e per unit Total kg CO2e per unit
tonne.km 0.13044 0.07044 0.14088
Rigid (>3.5 - 7.5 tonnes) km 0.12879 0.13999 0.15119 0.13910
miles 0.20727 0.22530 0.24332 0.22385
tonne.km 0.06961 0.03915 0.09827
Rigid (>7.5 tonnes-17 tonnes) km 0.15461 0.17670 0.19878 0.16963
miles 0.24882 0.28437 0.31991 0.27299
tonne.km 0.05900 0.03481 0.05250
Rigid (>17 tonnes) km 0.22104 0.26957 0.31809 0.27709
miles 0.35574 0.43383 0.51191 0.44594
tonne.km 0.06388 0.03720 0.06013
All rigids km 0.19174 0.22845 0.26517 0.23237
miles 0.30857 0.36766 0.42674 0.37397
WTT- HGV refrigerated (all diesel)
tonne.km 0.03419 0.02051 0.03533
Articulated (>3.5 - 33t) km 0.1737 0.21712 0.26055 0.21539
miles 0.27954 0.34942 0.41931 0.34663
tonne.km 0.02652 0.01658 0.02242
Articulated (>33t) km 0.18048 0.24064 0.30080 0.25628
miles 0.29045 0.38727 0.48409 0.41244
tonne.km 0.02669 0.01666 0.02271
All artics km 0.1802 0.23968 0.29915 0.25461
miles 0.29001 0.38572 0.48144 0.40975
tonne.km 0.03447 0.02097 0.03050
All HGVs km 0.18514 0.23495 0.28476 0.24521
miles 0.29796 0.37812 0.45828 0.39462
With RF Without RF
Activity Type Unit Total kg CO2e per unit Total kg CO2e per unit
Domestic, to/from UK tonne.km 0.49186 0.49186
Short-haul, to/from UK tonne.km 0.25210 0.25210
WTT- freight flights
Long-haul, to/from UK tonne.km 0.11157 0.11157
International, to/from non-UK tonne.km 0.11157 0.11157

WTT- rail Freight train tonne.km 0.00679
Activity Type Size Unit Total kg CO2e per unit

200,000+ dwt tonne.km 0.00066
120,000–199,999 dwt tonne.km 0.001
80,000–119,999 dwt tonne.km 0.00134
Crude tanker 60,000–79,999 dwt tonne.km 0.00171
10,000–59,999 dwt tonne.km 0.00207
0–9999 dwt tonne.km 0.00758
Average tonne.km 0.00103
60,000+ dwt tonne.km 0.0013
20,000–59,999 dwt tonne.km 0.00235
10,000–19,999 dwt tonne.km 0.00426
Products tanker
5000–9999 dwt tonne.km 0.00665
0–4999 dwt tonne.km 0.01025
WTT- sea tanker
20,000+ dwt tonne.km 0.00191
10,000–19,999 dwt tonne.km 0.00246
Chemical tanker 5000–9999 dwt tonne.km 0.00344
0–4999 dwt tonne.km 0.00506
200,000+ m3 tonne.km 0.00212
LNG tanker
WTT- sea tanker
LNG tanker 0–199,999 m3 tonne.km 0.0033

50,000+ m3 tonne.km 0.00205
LPG tanker 0–49,999 m3 tonne.km 0.00991
Activity Type Size Unit Total kg CO2e per unit

200,000+ dwt tonne.km 0.00057
100,000–199,999 dwt tonne.km 0.00068
60,000–99,999 dwt tonne.km 0.00093
Bulk carrier 35,000–59,999 dwt tonne.km 0.0013
10,000–34,999 dwt tonne.km 0.0018
0–9999 dwt tonne.km 0.00665
10,000+ dwt tonne.km 0.00271
5000–9999 dwt tonne.km 0.0036
0–4999 dwt tonne.km 0.00317
General cargo 10,000+ dwt 100+ TEU tonne.km 0.00251
5000–9999 dwt 100+ TEU tonne.km 0.00399
0–4999 dwt 100+ TEU tonne.km 0.00451
WTT- cargo ship 8000+ TEU tonne.km 0.00285
5000–7999 TEU tonne.km 0.00378
3000–4999 TEU tonne.km 0.00378
Container ship 2000–2999 TEU tonne.km 0.00455
1000–1999 TEU tonne.km 0.00731
0–999 TEU tonne.km 0.00827
4000+ CEU tonne.km 0.00729
Vehicle transport 0–3999 CEU tonne.km 0.01312
2000+ LM tonne.km 0.01127
RoRo-Ferry 0–1999 LM tonne.km 0.01373
Large RoPax ferry Average tonne.km 0.08459
Refrigerated cargo All dwt tonne.km 0.00294
FAQs
What is gross vehicle weight?
The gross vehicle weight value is the maximum operating weight of the vehicle including passengers, cargo and any additional bodywork (such as a tail lift or box section). This excludes the weight of any additional trailers.
What is an average payload?

Payload is the weight of goods being transported by a vehicle – typically stated in tonnes. Average payload in this context is the average amount of goods a vehicle of a given type is carrying.
Tell me more about the international flight factors which were introduced in 2015
In the 2015 update, a brand new set of aviation factors were introduced where aviation factors are now being presented for international flights between non-UK destinations. This analysis was only possible for passenger air travel. However, in the interests of consistency with the air freight travel, international freight factors have been
included this year. These factors have been set equal to the current UK, long-haul freight factors.
Please note - The international factors included are an average of short and long-haul flights, which explains the difference between the UK factors and the international ones.
Hotel stay
Index
Emissions source: Hotel stay Next publication date:

Scope: Scope 3 Version:
Hotel stay factors should be used to report emissions associated with overnight hotel stays. The emissions from h
Guidance
● The conversion factors provided are for an average class of hotel and can be applied to a stay at any type of hote
● Unless otherwise stated, conversion factors provided are an average for the specified country.
● The conversion factors are provided on a 'room per night' basis and should be applied to each room that is occup
Example of calculating emissions from hotel stays
Company R wants to report the emissions associated with its staff staying at hotels during business trips.
For each trip undertaken, Company R records information on the country visited and the number of nights each sta
For each hotel stay, the number of hotel rooms is multiplied by the length of stay (in number of nights) and by the c
room.
Activity Country Unit

UK Room per night
Hotel stay
UK (London) Room per night
Activity Country Unit

Argentina Room per night
Australia Room per night
Austria Room per night
Belgium Room per night
Brazil Room per night
Canada Room per night
Chile Room per night
China Room per night
Colombia Room per night
Costa Rica Room per night
Czech Republic Room per night
Egypt Room per night
Fiji Room per night
Finland Room per night
France Room per night
Germany Room per night
Greece Room per night
Hong Kong, China Room per night
India Room per night
Indonesia Room per night
Ireland Room per night
Israel Room per night
Italy Room per night
Japan Room per night
Jordan Room per night
Kazakhstan Room per night
Hotel stay Korea Room per night
Macau, China Room per night
Malaysia Room per night
Maldives Room per night
Mexico Room per night
Netherlands Room per night
New Zealand Room per night
Oman Room per night
Panama Room per night
Peru Room per night
Philippines Room per night
Poland Room per night
Portugal Room per night
Qatar Room per night
Romania Room per night
Russian Federation Room per night
Saudi Arabia Room per night
Singapore Room per night
South Africa Room per night
Spain Room per night
Switzerland Room per night
Taiwan, China Room per night
Thailand Room per night
Turkey Room per night
United Arab Emirates Room per night
United States Room per night
Vietnam Room per night
FAQs
How are the hotel stay conversion factors derived?

The hotel stay conversion factors are taken from the Hotel Footprinting Tool, produced by the International Tourism
and a standardized industry methodology.
For more information about how they have been derived, please visit https://www.hotelfootprints.org where more
Why can't I find a conversion factor for the country I'm interested in?
The provision of conversion factors is limited by the availability of data in different parts of the world. The datasets
2.0 Year: 2022
otel stays. The emissions from hotel stays are reported as a Scope 3 emissions source.
plied to a stay at any type of hotel.

cified country.
pplied to each room that is occupied during the stay. A "room per night" is on a per room basis and does not differentiate for number
during business trips.

nd the number of nights each staff member stays in a hotel for.
n number of nights) and by the conversion factor for the appropriate country to give the associated emissions. A room night is for the
Total kg CO2e per unit

10.4
11.5
Total kg CO2e per unit
35.0
12.2
8.7
7.4
27.6
53.5
14.7
4.7
44.2
6.7
13.2
51.5
58.9
62.7
14.3
39.0
68.9
55.8
61.5
152.2
19.3
14.8
90.3
54.3
19.0
86.2
24.2
106.4
24.5
51.4
7.0
6.6
43.4
32.1
63.8
16.1
38.5
uced by the International Tourism Partnership and Greenview, which have been derived from the Cornell Hotel Sustainability Benchma
.hotelfootprints.org where more granular data is available by city and segment.
parts of the world. The datasets used are updated each year, therefore it is expected that a wider range of countries will be covered in
r to the 'Methodology paper' that accompanies the conversion factors.
nd does not differentiate for number of travellers staying in the room.
ted emissions. A room night is for the room and does not differentiate for number of travellers staying in the
e Cornell Hotel Sustainability Benchmarking Index that uses annual data from international hotel companies
er range of countries will be covered in the future.

Managed assets- electricity

Index
Emissions source: Managed assets- electricity Next publication 6/8/2023 Factor set: Full set
date:
Managed assets- electricity conversion factors should be used to report on electricity used at a site or in an asset not directly owned or operated by the reporting organisation (such as space in a data centre). This is reported as a Scope 3, indirect emission, and is a
voluntary accounting practice. The conversion factors in this listing are for the electricity supplied to the grid that the organisation pays for directly or indirectly. The conversion factors in this listing are for the electricity supplied to the grid that organisations purchase.
This does not include the emissions associated with the transmission and distribution of electricity.
Guidance
● Organisations should also account for the transmission and distribution (T&D) losses of the electricity they purchase, which occur between the power station and their site(s). They should do so using the ‘Transmission and distribution’ factors for the UK.
● Managed assets that generate renewable energy or purchase green energy should refer to Chapter 2 of the government 'Environmental reporting guidelines' for information on how to account for their electricity usage.
● The year displayed alongside the electricity factors is the reporting year for which users should apply these factors. This is based on a calendar reporting year.
Example of calculating emissions from managed assets- electricity

Company P reports the emissions from the electricity it uses in its data centre, which is hosted off site by a 3rd-party supplier. Its consumption can be found in its monthly bill and is in kWh.
The total annual kWh consumption is multiplied by the ‘electricity generation’ conversion factor to produce company P's managed assets- electricity emissions.
Activity Country Unit Year Total kg CO2e per unit kg CO2e of CO2 per unit kg CO2e of CH4 per unit kg CO2e of N2O per unit
Electricity generated Electricity: UK kWh 2022 0.19338 0.19121 0.0008 0.00137
FAQs
I previously used a 5-year grid rolling average factors. These factors are based on 1-year average factors and look quite different. What should I do?
Please refer to the 'What's new in 2013' section of the ‘What’s new’ tab in 2013 Conversion Factors release for full instructions on how to rebaseline your data to compensate for the changes made.
I'm confused about whether I should use these factors or the Scope 2 electricity factors. I know this is related to my organisational boundary, but I'm still unsure if these conversion factors are appropriate for my organisation or not.
This tab is for use by organisations using the financial control or equity share boundaries that lease assets from another party. In these cases, check the lease type. If it is an operating lease, use the conversion factors on this tab to report electricity and report the emissions as Scope 3. Otherwise, use the other conversion factors in the 'UK electricity' and 'Overseas electricity' tabs and report emissions as Scope 2. For further information, please read the 'Leased assets guidance'.
Managed assets- vehicles

Index
Next
Emissions source: Managed assets- vehicles publicatio 6/8/2023 Factor set: Full set
n date:
Managed assets- vehicles factors should be used to report emissions from vehicles that are used by a reporting organisation, but are not owned by the organisation and generally do not appear on the organisation's balance sheet. The emissions from managed assets are reported as a Scope 3 emissions source.
Guidance
● For vehicles where an organisation has data in litres of fueland/or kWh of electricity used, the ‘Fuels’ or 'UK Electricity' conversion factors should be applied, which provides more accurate emissions results.
● For vehicles that run on biofuels, please refer to the ‘bioenergy’ conversion factors. It should be noted that any vehicle running on biofuel that is reported in Scope 3 should also have an ‘outside of scopes’ CO 2 figure reported separately.
● The conversion factors for electric cars and vans are the same as those in the ‘passenger vehicles’ and ‘delivery vehicles’ listings PLUS the emissions from the electricity consumption . Where a car or van is not owned or controlled by the reporting organisation, the vehicles should be accounted for in Scope 3 as opposed to Scope 1 (for
petrol/diesel use) and Scope 2 (for electricity use), but the conversion factors and their categories remain the same.
● To avoid double-counting of emissions, do not include activity/emissions resulting from the use of plug-in electric vehicles that are charged predominantly on your organisation's premises if you are also already reporting the emissions resulting from your electricity consumed there.
● Please see the FAQs at the bottom of this page for further information on the conversion factors for managed assets vehicles, including electric vehicles.
Example of calculating emissions from managed assets- vehicles
Company Q reports the emissions from the mileage travelled in heavy goods vehicles (HGVs) on a long-term lease.
Company Q uses conversion factors appropriate to each of its managed assets. For example, for its 12-tonne gross vehicle weight rigid HGV, it applies the ‘rigid (>7.5 tonnes-17 tonnes)’ factor. It also has some other articulated HGVs on short-term leases at a site further afield for which size remains unknown. Therefore, it uses the ‘all artics’
factor, which is an appropriate average figure.
The total km travelled is multiplied by the appropriate conversion factor to produce company Q's passenger vehicle emissions.
km 0.108294 0.10641 0.00000 0.00188 0.13421 0.13353 0.00032 0.00036 0.134 0.13331 0.00031 0.00038 0.04045 0.04001 0.00016 0.00028
Mini
miles 0.17429 0.17125 0.00001 0.00303 0.21598 0.21489 0.00051 0.00058 0.21566 0.21455 0.00050 0.00061 0.06511 0.06439 0.00026 0.00046
km 0.132764 0.13088 0.00000 0.00188 0.14802 0.14734 0.00032 0.00036 0.14601 0.14515 0.00027 0.00059 0.05255 0.05207 0.00020 0.00028 0.04476 0.04429 0.00017 0.00030
Supermini
miles 0.21368 0.21064 0.00001 0.00303 0.23821 0.23712 0.00051 0.00058 0.23498 0.23360 0.00043 0.00095 0.08458 0.08381 0.00032 0.00045 0.07205 0.07129 0.00028 0.00048
km 0.144614 0.14273 0.00000 0.00188 0.17162 0.17094 0.00032 0.00036 0.15893 0.15765 0.00016 0.00112 0.08342 0.08278 0.00030 0.00034 0.04878 0.04824 0.00020 0.00034
Lower medium
miles 0.23274 0.22970 0.00001 0.00303 0.2762 0.27511 0.00051 0.00058 0.25577 0.25371 0.00026 0.00180 0.13425 0.13322 0.00048 0.00055 0.0785 0.07764 0.00032 0.00054
km 0.161974 0.16009 0.00000 0.00188 0.19923 0.19855 0.00032 0.00036 0.17031 0.16868 0.00007 0.00156 0.0882 0.08752 0.00031 0.00037 0.04797 0.04757 0.00015 0.00025
Upper medium
miles 0.26068 0.25764 0.00001 0.00303 0.32063 0.31954 0.00051 0.00058 0.27407 0.27146 0.00011 0.00250 0.14195 0.14085 0.00050 0.00060 0.07719 0.07656 0.00023 0.00040
km 0.174684 0.17280 0.00000 0.00188 0.21999 0.21931 0.00032 0.00036 0.18547 0.18387 0.00008 0.00152 0.08975 0.08903 0.00031 0.00041 0.04646 0.04594 0.00019 0.00033
Managed cars (by market segment) Executive
miles 0.28114 0.27810 0.00001 0.00303 0.35404 0.35295 0.00051 0.00058 0.29849 0.29591 0.00013 0.00245 0.14443 0.14328 0.00049 0.00066 0.07478 0.07394 0.00031 0.00053
km 0.212434 0.21055 0.00000 0.00188 0.32708 0.32640 0.00032 0.00036 0.26458 0.26327 0.00015 0.00116 0.11492 0.11408 0.00040 0.00044 0.05477 0.05416 0.00022 0.00039
Luxury
miles 0.34189 0.33885 0.00001 0.00303 0.52638 0.52529 0.00051 0.00058 0.42581 0.42369 0.00025 0.00187 0.18494 0.18359 0.00064 0.00071 0.08813 0.08715 0.00036 0.00062
km 0.170414 0.16853 0.00000 0.00188 0.24145 0.24077 0.00032 0.00036 0.23006 0.22919 0.00027 0.00060 0.09359 0.09292 0.00032 0.00035 0.0782 0.07744 0.00028 0.00048
Sports
miles 0.27426 0.27122 0.00001 0.00303 0.38857 0.38748 0.00051 0.00058 0.37025 0.36885 0.00043 0.00097 0.15061 0.14954 0.00051 0.00056 0.12585 0.12463 0.00045 0.00077
km 0.202964 0.20108 0.00000 0.00188 0.2106 0.20992 0.00032 0.00036 0.20518 0.20361 0.00009 0.00148 0.10371 0.10292 0.00036 0.00043 0.06018 0.05948 0.00026 0.00044
Dual purpose 4X4
miles 0.32665 0.32361 0.00001 0.00303 0.33892 0.33783 0.00051 0.00058 0.3302 0.32768 0.00014 0.00238 0.16691 0.16563 0.00058 0.00070 0.09685 0.09573 0.00041 0.00071
km 0.177844 0.17596 0.00000 0.00188 0.19118 0.19050 0.00032 0.00036 0.18146 0.17989 0.00009 0.00148 0.09035 0.08957 0.00034 0.00044 0.06881 0.06811 0.00026 0.00044
MPV
miles 0.28621 0.28317 0.00001 0.00303 0.30767 0.30658 0.00051 0.00058 0.29203 0.28951 0.00014 0.00238 0.14540 0.14414 0.00055 0.00071 0.11075 0.10961 0.00042 0.00072
km 0.139894 0.13801 0.000004 0.00188 0.14652 0.14584 0.00032 0.00036 0.10332 0.10224 0.00021 0.00087 0.1444 0.14332 0.00021 0.00087 0.05255 0.05207 0.00020 0.00028 0.04416 0.04370 0.00017 0.00029
Small car
miles 0.22514 0.2221 0.00001 0.00303 0.2358 0.23471 0.00051 0.00058 0.16628 0.16454 0.00034 0.0014 0.23239 0.23065 0.00034 0.0014 0.08458 0.08381 0.00032 0.00045 0.07107 0.07032 0.00028 0.00047
km 0.168004 0.16612 0.000004 0.00188 0.1847 0.18402 0.00032 0.00036 0.10999 0.10867 0.00015 0.00117 0.15803 0.15604 0.00158 0.00041 0.17823 0.17777 0.00005 0.00041 0.17588 0.17456 0.00015 0.00117 0.08597 0.08530 0.00031 0.00036 0.04878 0.04824 0.00020 0.00034
Medium car
miles 0.27039 0.26735 0.00001 0.00303 0.29724 0.29615 0.00051 0.00058 0.17702 0.17489 0.00024 0.00189 0.25433 0.25113 0.00255 0.00065 0.28682 0.28609 0.00008 0.00065 0.28306 0.28093 0.00024 0.00189 0.13834 0.13727 0.00049 0.00058 0.0785 0.07764 0.00032 0.00054
Managed cars (by size)
km 0.209534 0.20765 0.000004 0.00188 0.27639 0.27571 0.00032 0.00036 0.15491 0.15333 0.00009 0.00149 0.23578 0.23379 0.00158 0.00041 0.2668 0.26634 0.00005 0.00041 0.22733 0.22575 0.00009 0.00149 0.10148 0.10070 0.00035 0.00043 0.0555 0.05488 0.00023 0.00039
Large car
miles 0.33722 0.33418 0.00001 0.00303 0.4448 0.44371 0.00051 0.00058 0.24929 0.24676 0.00014 0.00239 0.37944 0.37624 0.00255 0.00065 0.42936 0.42863 0.00008 0.00065 0.36584 0.36331 0.00014 0.00239 0.16332 0.16206 0.00057 0.00069 0.08932 0.08832 0.00037 0.00063
km 0.170824 0.16894 0.000004 0.00188 0.17048 0.1698 0.00032 0.00036 0.12004 0.11877 0.00017 0.0011 0.17517 0.17318 0.00158 0.00041 0.19775 0.19729 0.00005 0.00041 0.17067 0.1694 0.00017 0.0011 0.09349 0.09277 0.00033 0.00039 0.0514 0.05084 0.00021 0.00035
Average car
miles 0.27492 0.27188 0.00001 0.00303 0.27436 0.27327 0.00051 0.00058 0.19318 0.19115 0.00027 0.00176 0.2819 0.2787 0.00255 0.00065 0.31823 0.3175 0.00008 0.00065 0.27465 0.27262 0.00027 0.00176 0.15046 0.14930 0.00053 0.00063 0.08272 0.08182 0.00033 0.00057
Class I (up to 1.305 tonnes) km 0.14189 0.14003 0.0 0.00186 0.19687 0.19614 0.00024 0.00049 0.03612 0.03572 0.00015 0.00025
Class II (1.305 to 1.74 tonnes) km 0.17513 0.17327 0.0 0.00186 0.20461 0.20388 0.00024 0.00049 0.0564 0.05585 0.00020 0.00035
Managed vans
Class III (1.74 to 3.5 tonnes) km 0.25481 0.25295 0.0 0.00186 0.32607 0.32534 0.00024 0.00049 0.09327 0.09249 0.00029 0.00049
Average (up to 3.5 tonnes) km 0.23156 0.2297 0.0 0.00186 0.21332 0.21259 0.00024 0.00049 0.23575 0.23401 0.00118 0.00056 0.25924 0.25864 0.00004 0.00056 0.23099 0.22916 0.00001 0.00182 0.06225 0.06170 0.00020 0.00035

Rigid (>3.5 - 7.5 tonnes) km 0.46338 0.45730 0.00010 0.00598 0.50315 0.49707 0.00010 0.00598 0.54291 0.53683 0.00010 0.00598 0.49758 0.49150 0.00010 0.00598
Rigid (>17 tonnes) km 0.79097 0.77886 0.00020 0.01191 0.96194 0.94983 0.00020 0.01191 1.13291 1.12080 0.00020 0.01191 0.99337 0.98126 0.00020 0.01191
All rigids km 0.69215 0.68199 0.00017 0.00999 0.82368 0.81352 0.00017 0.00999 0.95522 0.94506 0.00017 0.00999 0.84061 0.83045 0.00017 0.00999
Managed HGV (all diesel)
Articulated (>3.5 - 33t) km 0.64531 0.63161 0.00011 0.01359 0.80322 0.78952 0.00011 0.01359 0.96112 0.94742 0.00011 0.01359 0.78111 0.76741 0.00011 0.01359
Articulated (>33t) km 0.65677 0.64047 0.00013 0.01617 0.87026 0.85396 0.00013 0.01617 1.08375 1.06745 0.00013 0.01617 0.93004 0.91374 0.00013 0.01617
All artics km 0.6563 0.64011 0.00013 0.01606 0.8675 0.85131 0.00013 0.01606 1.0787 1.06251 0.00013 0.01606 0.92391 0.90772 0.00013 0.01606
All HGVs km 0.67032 0.65674 0.00014 0.01344 0.84988 0.83630 0.00014 0.01344 1.02944 1.01586 0.00014 0.01344 0.89061 0.87703 0.00014 0.01344

Rigid (>3.5 - 7.5 tonnes) km 0.55165 0.54557 0.00010 0.00598 0.59909 0.59301 0.00010 0.00598 0.64653 0.64045 0.00010 0.00598 0.59245 0.58637 0.00010 0.00598
Rigid (>17 tonnes) km 0.9413 0.92919 0.00020 0.01191 1.14527 1.13316 0.00020 0.01191 1.34924 1.33713 0.00020 0.01191 1.18277 1.17066 0.00020 0.01191
All rigids km 0.82378 0.81362 0.00017 0.00999 0.9807 0.97054 0.00017 0.00999 1.13763 1.12747 0.00017 0.00999 1.0009 0.99074 0.00017 0.00999
Managed HGV refrigerated (all diesel)
Articulated (>3.5 - 33t) km 0.74595 0.73225 0.00011 0.01359 0.92901 0.91531 0.00011 0.01359 1.11207 1.09837 0.00011 0.01359 0.90338 0.88968 0.00011 0.01359
Articulated (>33t) km 0.75882 0.74252 0.00013 0.01617 1.00633 0.99003 0.00013 0.01617 1.25384 1.23754 0.00013 0.01617 1.07563 1.05933 0.00013 0.01617
All artics km 0.75829 0.74210 0.00013 0.01606 1.00314 0.98695 0.00013 0.01606 1.248 1.23181 0.00013 0.01606 1.06854 1.05235 0.00013 0.01606
All HGVs km 0.78375 0.77017 0.00014 0.01344 0.99432 0.98074 0.00014 0.01344 1.20489 1.19131 0.00014 0.01344 1.04208 1.02850 0.00014 0.01344
km 0.08306 0.08094 0.00156 0.00056
Small
miles 0.13369 0.13027 0.00252 0.0009
km 0.1009 0.09826 0.00204 0.0006
Medium
miles 0.16237 0.15813 0.00328 0.00096
Managed motorbikes
km 0.13245 0.13072 0.00113 0.0006
Large
miles 0.21315 0.21037 0.00182 0.00096
km 0.11355 0.11138 0.00158 0.00059
Average
miles 0.18274 0.17925 0.00254 0.00095
FAQs
Do the conversion factors take into account the age of vehicles?
The conversion factors are based on information from the Department for Transport, which regularly analyses the mix of cars/vans on the road in the UK through Driver and Vehicle Licensing Agency (DVLA) records and automatic number plate recognition (ANPR) data. The conversion factors are updated each year to reflect changes in the
spectrum of cars/vans of different types and ages being driven.
I know the average mpg of my passenger vehicles as well as mileage. Can this be used to improve my calculations?
The miles per gallon (mpg) of the car should be used to convert the distance travelled into litres of fuel used (refer to the ‘conversions’ listing to find values to assist this calculation). The conversion factor for litres of fuel can then be applied. This will give a more accurate view of the actual emissions from the car (the conversion factors for car
mileage represent the average mpg of the whole UK car population, so knowing your car’s actual mpg and using this value will yield more precise results).
I'm confused about whether I should use these factors or the Scope 1 vehicle factors. I know this is related to my organisational boundary, but I'm still unsure if these conversion factors are appropriate for my organisation's vehicles or not.
This tab is for use by organisations using the financial control or equity share boundaries that lease assets from another party. In these cases, check the lease type. If it is an operating lease, use the conversion factors on this tab to report vehicle emissions as Scope 3. Otherwise, use the other conversion factors in the 'Passenger travel' and 'Delivery vehicles' tabs and report emissions as Scope 1. For further information, please read the 'Leased assets guidance'.
Homeworking
Index
Emissions source: Homeworking Expiry: 6/8/2023 Factor set: Full set

Homeworking factors should be used to report emissions associated with company staff working from home. The emissions from homeworking are reported as a Scope 3 emissions source.
Guidance
● Conversion factors provided are an average for the UK.
Example of calculating emissions from homeworking
Company R wants to report the emissions associated with its staff working from home.
For each year, Company R records information on the number of FTE (Full-time Equivalent) working hours of which its staff were working from home.
For each year, the total number of FTE working hours is multiplied by the conversion factor.
Activity Unit Total kg CO2e per unit

Office Equipment per FTE Working Hour 0.03168
Heating per FTE Working Hour 0.30907
Homeworking (office equipment + heating) per FTE Working Hour 0.34075
FAQs
How are the homeworking conversion factors derived?

The homeworking conversion factors are calculated using the methodology from the Homeworking emission Whitepaper (EcoAct, 2020)
Outside of scopes
Index
Next
Emissions source: Outside of scopes publication 6/8/2023 Factor set: Full set
date:
Scope: Outside of Scopes Version: 2.0 Year: 2022
Outside of scopes includes biogenic CO2 factors that should be used to account for the direct carbon dioxide (CO 2) impact of burning biomass and biofuels, including when reporting emissions from electricity consumption. Biogenic CO 2 emissions are one of several
activities labelled ‘outside of scopes’ by the GHG Protocol Corporate Accounting and Reporting Standard because the Scope 1 impact of these fuels has been determined to be a net ‘0’ (since the fuel source itself absorbs an equivalent amount of CO 2 during the growth
phase as the amount of CO2 released through combustion). Full reporting of any fuel from a biogenic source, including electricity, should have the biogenic CO 2 value documented to ensure complete accounting for the emissions created.
Guidance
● All fuels with biogenic content (such as 'Diesel and petrol (average biofuel blend)' ) and all electricity consumption should have the biogenic CO 2 emissions reported to ensure a complete picture of an organisation's emissions is created.
● All outside of scopes energy-based factors are provided on a net CV basis.
Example of calculating emissions outside of scopes

Company C uses a wood-burning stove to heat its premises. The direct Scope 1 emissions for wood pellets for nitrous oxide (N 2O) and methane (CH4) are found in the ‘bioenergy’ sheet. The Scope 1 associated CO 2 is reported as a net ‘0’ for wood since an analogous amount of
CO2 is absorbed in the growth of the wood to that released.
To ensure completeness of reporting, Company C quantifies the CO2 arising from the combustion process, but place this ‘outside of scopes’ i.e. in neither Scope 1, 2 or 3.
Company C multiplies the activity data for its wood pellets (tonnes) by the appropriate factor found in the ‘outside of scopes’ listing to generate the emissions value.
Activity Type Unit kg CO2e of CO2 per unit

tonnes 130.68
Diesel (average biofuel blend) litres 0.1102
kWh 0.01104
Forecourt fuels containing biofuel
tonnes 111.37
Petrol (average biofuel blend) litres 0.08293
kWh 0.00919

litres 1.52
Bioethanol GJ 71.6
kg 1.92
litres 2.36
kg 2.65
litres
Biomethane (compressed) GJ 55.28
kg 2.71
litres 2.36
Biodiesel ME (from used cooking GJ 71.32
oil)
kg 2.65
litres 2.36
Biodiesel ME (from Tallow) GJ 71.32
kg 2.65
litres 2.47
kg 3.17
Biofuel litres 1.54
Biopropane GJ 64.51
kg 2.99
litres 2.33
Bio Petrol GJ 70.21
kg 3.13
Biofuel
litres 1.79
kg 2.0
litres 2.36
kg 2.65
litres
Biomethane (liquified) GJ 56.65
kg 2.78
litres 1.1
kg 1.39

tonnes 1,436.23
Wood logs
kWh 0.35149
tonnes 1,335.71
Wood chips
kWh 0.35357
Biomass
tonnes 1,677.18
Wood pellets
kWh 0.34941
tonnes 1,286.43
Grass/straw
kWh 0.34593

tonnes 1,105.67
Biogas
kWh 0.19902
Biogas
tonnes 679.99
Landfill gas
kWh 0.19902
Activity Country Unit kg CO2e of CO2 per unit

Electricity generated Electricity: UK kWh 0.11507
Conversions
Index
Emissions None Next publication

source: date:
Scope: - Version: 2.0 Year: 2022
The conversion values should be used to change units (such as those for energy, mass and volume) into alternative units. This is particularly useful where an organisation is collecting data in units of measure
that do not have conversion factors that can be directly used to determine a carbon emission total.
Using the abbreviation table

The abbreviation table simply demonstrates common abbreviations that may be found within the carbon reporting arena and their long-hand form. This table is entirely for reference.
Using the conversions table

To convert from the units of measure in the columns on the left hand side of the table to the units of measure in the column headers in the same tables, simply multiple by the factor displayed where the
two units meet on the table.
For example, to convert from kWh to GJ, multiply the kWh value by 0.0036.
Symbol Number Standard form

Kilo k 1,000 10 3
Abbreviation
Mega M 1,000,000 10 6
Giga G 1,000,000,000 10 9
Tera T 1,000,000,000,000 10 12
Peta P 1,000,000,000,000,000 10 15
GJ kWh therm toe kcal

Gigajoule, GJ 277.78 9.47817 0.02388 238,903
Kilowatt-hour, kWh 0.0036 0.03412 0.00009 860.05
Energy
Therm 0.10551 29.307 0.00252 25,206

Tonne oil equivalent, toe 41.868 11,630 396.83 10,002,389
Kilocalorie, kcal 0.000004186 0.0011627 0.000039674 0.000000100
L m3 cu ft Imp. gallon US gallon Bbl (US,P)

Litres, L 0.001 0.03531 0.21997 0.26417 0.0062898
Cubic metres, m3 1000 35.315 219.97 264.17 6.2898
Volume
Cubic feet, cu ft 28.317 0.02832 6.2288 7.48052 0.17811

Volume
Imperial gallon 4.5461 0.00455 0.16054 1.20095 0.028594
US gallon 3.7854 0.0037854 0.13368 0.83267 0.023810
Barrel (US, petroleum), bbl 158.99 0.15899 5.6146 34.972 42
kg tonne ton (UK) ton (US) lb

Kilogram, kg 0.001 0.00098 0.00110 2.20462
Weight/mass
tonne, t (metric ton) 1000 0.98421 1.10231 2204.62368

ton (UK, long ton) 1016.04642 1.01605 1.12000 2240
ton (US, short ton) 907.18 0.90718 0.89286 2000
Pound, lb 0.45359 0.00045359 0.00044643 0.00050
m ft mi km nmi
Metre, m 3.2808 0.00062137 0.001 0.00053996
Feet, ft 0.30480 0.000 0.0003048 0.00016458
distance
Length /
Miles, mi 1609.34 5280 1.60934 0.86898

Kilometres, km 1000 3280.8 0.62137 0.53996
Nautical miles, nmi or NM 1852 6076.1 1.15078 1.852
m ft in cm yd
Metre, m 3.28084 39.37008 100 1.09361
Feet, ft 0.30480 12 30.48000 0.33333
distance
Length /
Inch, in 0.02540 0.08333 2.54000 0.02778

Centimetres, cm 0.01 0.03281 0.39370 0.01094
Yard, yd 0.91440 3 36 91.44000
Fuel properties
Index
Emissions source: None

Scope: -
The fuel properties can be used to determine the typical calorific values/densities of most common fuels.
Aviation Spirit
Aviation Turbine Fuel
Burning Oil
Butane
Coal (domestic)
Coal (electricity generation)
Coal (electricity generation - home produced coal only)
Coal (industrial)
Commonly Used Fossil Fuels
Coking Coal
Fuel Oil
Gas Oil
Lubricants
LPG
Naphtha
Natural Gas
Natural Gas (100% mineral blend)
Other petroleum gas
Petroleum coke
Propane
Waste oils
Biodiesel (ME)
Biodiesel (BtL or HVO)
Bioethanol
r fuels
BioETBE
Biogas
Other fuels
Biomethane
CNG
Grasses/Straw
Landfill Gas
LNG
Wood Chips
Wood Logs
Wood Pellets
Methane (CH4)
Gases
Carbon Dioxide (CO2)
* Please note that these units are referring to volume/mass, which is the inverse of density (known as Specific Volume).
densities of most common fuels.
Year Net CV Gross CV Density Density*

GJ/tonne GJ/tonne kg/m3 litres/tonne
2022 44.83 47.19 727.27 1375.00
2022 43.92 46.23 798.72 1252.00
2022 43.90 46.21 800.64 1249.00
2022 45.30 49.10 574.71 1740.00
2022 28.61 30.12 850.00 1176.47
2022 24.17 25.44
2022 24.13 25.40
2022 25.41 26.74
2022 30.24 31.83
2022 42.88 45.62 841.04 1189.00
2022 42.60 45.28 843.33 1185.78
2022 40.73 43.33 984.25 1016.00
2022 42.57 45.29 844.60 1184.00
2022 40.73 43.33 865.80 1155.00
2022 45.94 49.33 529.71 1887.84
2022 45.46 47.85 673.40 1485.00
2022 45.20 50.08 0.79 1259723.93
2022 45.20 50.08 0.79 1259723.93
2022 46.60 50.65 366.30 2730.00
2022 33.97 35.76
2022 44.65 47.00 741.84 1348.00
2022 43.62 46.00 744.68 1342.86
2022 46.40 50.40 514.40 1944.00
2022 42.21 45.20 845 1184.00

2022 37.20 38.70 890.00 1,123.60
2022 44.00 45.83 780.00 1,282.05
2022 26.80 29.70 794.00 1,259.45
2022 36.30 39.63 750.00 1,333.33
2022 20.00 21.98 1.15 869,565.22
2022 49.00 54.30 0.73 1,379,355.67
2022 45.20 50.08 175.00 5,714.29
2022 13.39 15.75 160.00 6,250.00
2022 12.30 13.52 1.30 769,230.77
2022 45.20 50.08 452.49 2,210.00
2022 13.60 14.71 253.00 3,952.57
2022 14.71 16.26 425.00 2,352.94
2022 17.28 18.69 650.0000 1,538

2022 50.00 55.41 0.72 1,397,112.11
2022 0.00 0.00 1.9640 509,290
(known as Specific Volume).

Net CV Gross CV Net CV Gross CV
kWh/kg kWh/kg kWh/litre kWh/litre
12.45 13.11 9.06 9.53
12.20 12.84 9.75 10.26
12.19 12.84 9.76 10.28
12.58 13.64 7.23 7.84
7.95 8.37 6.76 7.11
6.71 7.07
6.70 7.06
7.06 7.43
8.40 8.84
11.91 12.67 10.02 10.66
11.83 12.58 9.98 10.61
11.31 12.04 11.14 11.85
11.83 12.58 9.99 10.63
11.31 12.04 9.80 10.42
12.76 13.70 6.76 7.26
12.63 13.29 8.50 8.95
12.55 13.91 0.01 0.01
12.55 13.91 0.01 0.01
12.95 14.07 4.74 5.15
9.44 9.93
12.40 13.06 9.20 9.69
12.12 12.78 9.02 9.52
12.89 14.00 6.63 7.20
11.72 12.56 9.90 10.60

10.33 10.75 9.20 9.57
12.22 12.73 9.53 9.93
7.44 8.25 5.91 6.55
10.08 11.01 7.56 8.26
5.56 6.11 0.01 0.01
13.61 15.08 0.01 0.01
12.55 13.91 2.20 2.43
3.72 4.38
3.42 3.76 0.00 0.01
12.55 13.91 5.68 6.30
3.78 4.09
4.09 4.52
4.80 5.19

13.89 15.39 0.01 0.01
0.00 0.00 0.00 0.00
Haul CNTRY_NAME
D Man, Isle of
D United Kingdom
Long Afghanistan
Long American Samoa
Long Angola
Long Anguilla
Long Antarctica
Long Antigua and Barbuda
Long Argentina
Long Armenia
Long Aruba
Long Australia
Long Azerbaijan
Long Bahamas
Long Bahrain
Long Bangladesh
Long Barbados
Long Belize
Long Benin
Long Bermuda
Long Bhutan
Long Bolivia
Long Botswana
Long Bouvet Island
Long Brazil
Long British Indian Ocean Territory
Long British Virgin Islands
Long Brunei
Long Burkina Faso
Long Burundi
Long Byelarus
Long Cambodia
Long Cameroon
Long Canada
Long Cape Verde
Long Cayman Islands
Long Central African Republic
Long Chad
Long Chile
Long China
Long Christmas Island
Long Cocos (Keeling) Islands
Long Colombia
Long Comoros
Long Cook Islands
Long Costa Rica
Long Cuba
Long Democratic Republic of Congo
Long Djibouti
Long Dominica
Long Dominican Republic
Long Ecuador
Long El Salvador
Long Equatorial Guinea
Long Eritrea
Long Ethiopia
Long Falkland Islands
Long Federated States of Micronesia
Long Fiji
Long French Guiana
Long French Polynesia
Long French Southern & Antarctic Lands
Long Gabon
Long Gambia
Long Georgia
Long Ghana
Long Grenada
Long Guadeloupe
Long Guam
Long Guatemala
Long Guinea
Long Guinea-Bissau
Long Guyana
Long Haiti
Long Heard Island & McDonald Islands
Long Honduras
Long India
Long Indonesia
Long Iran
Long Iraq
Long Israel
Long Ivory Coast
Long Jamaica
Long Japan
Long Johnston Atoll
Long Jordan
Long Kazakhstan
Long Kenya
Long Kiribati
Long Kuwait
Long Kyrgyzstan
Long Laos
Long Lebanon
Long Lesotho
Long Liberia
Long Macau
Long Madagascar
Long Malawi
Long Malaysia
Long Maldives
Long Mali
Long Marshall Islands
Long Martinique
Long Mauritania
Long Mauritius
Long Mayotte
Long Mexico
Long Moldova
Long Mongolia
Long Montserrat
Long Mozambique
Long Myanmar
Long Namibia
Long Nauru
Long Nepal
Long Netherlands Antilles
Long New Caledonia
Long New Zealand
Long Nicaragua
Long Niger
Long Nigeria
Long Niue
Long Norfolk Island
Long North Korea
Long Northern Mariana Islands
Long Oman
Long Pacific Islands (Palau)
Long Pakistan
Long Panama
Long Papua New Guinea
Long Paraguay
Long Peru
Long Philippines
Long Pitcairn Islands
Long Puerto Rico
Long Qatar
Long Republic of Congo
Long Reunion
Long Russia
Long Rwanda
Long Saint-Barthélemy
Long Saint-Martin (French part)
Long Sao Tome and Principe
Long Saudi Arabia
Long Senegal
Long Seychelles
Long Sierra Leone
Long Singapore
Long Solomon Islands
Long Somalia
Long South Africa
Long South Georgia and the South Sandwich Is
Long South Korea
Long South Sudan
Long Sri Lanka
Long St. Helena
Long St. Kitts and Nevis
Long St. Lucia
Long St. Pierre and Miquelon
Long St. Vincent and the Grenadines
Long Sudan
Long Suriname
Long Swaziland
Long Syria
Long Taiwan
Long Tajikistan
Long Tanzania
Long Thailand
Long Timor-Leste
Long Togo
Long Tokelau
Long Tonga
Long Trinidad and Tobago
Long Turkmenistan
Long Turks and Caicos Islands
Long Tuvalu
Long Uganda
Long Ukraine
Long United Arab Emirates
Long United States
Long Uruguay
Long Uzbekistan
Long Vanuatu
Long Venezuela
Long Vietnam
Long Virgin Islands
Long Wallis and Futuna
Long West Bank & Gaza Strip
Long Western Sahara
Long Western Samoa
Long Yemen
Long Zambia
Long Zimbabwe
Short Albania
Short Algeria
Short Andorra
Short Austria
Short Belgium
Short Bosnia and Herzegovina
Short Bulgaria
Short Croatia
Short Cyprus
Short Czech Republic
Short Denmark
Short Egypt
Short Estonia
Short Faroe Islands
Short Finland
Short France
Short Germany
Short Gibraltar
Short Greece
Short Greenland
Short Guernsey
Short Hungary
Short Iceland
Short Ireland
Short Italy
Short Jersey
Short Kosovo
Short Latvia
Short Libya
Short Liechtenstein
Short Lithuania
Short Luxembourg
Short Macedonia
Short Malta
Short Monaco
Short Montenegro
Short Morocco
Short Netherlands
Short Norway
Short Poland
Short Portugal
Short Romania
Short San Marino
Short Serbia
Short Slovakia
Short Slovenia
Short Spain
Short Svalbard & Jan Mayen
Short Sweden
Short Switzerland
Short Tunisia
Short Turkey

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UK Government GHG Conversion Factors for Company Reporting

Next publication date: 6/8/2023 Factor set: Full set

UK Government GHG Conversion Factors for Company Reporting

How are individual worksheets in this spreadsheet organised?

How do I calculate my GHG emissions for a particular activity?

GHG emissions = activity data x emission conversion factor

Which gases can I report on using these factors?

Which year of emissions should I report on with these factors?

For technical queries, please contact Climatechange Statistics at GreenhouseGas.Statistics@beis.gov.uk.

How do I calculate negative emissions and offsets?

Next publication date: 6/8/2023 Factor set: Full set

Annual update and republication

What's new in 2022?

1 Material Use & Waste Disposal factors

4 UK Electricity WTT Factors

7 Overseas WTT Factors

changes to previously included data.

or for CO 2e compared to the 2021 value.

he 'Methodology paper' that accompanies the conversion factors.

Version: 2.0 Year: 2022

Index for navigation and sheet guide

Scope: Scope 1 Version: 2.0 Year: 2022

Example of calculating emissions from fuels

Therefore, X% biodiesel blend conversion factor = (X% x 0.168) + [(1-X%) x 2.706]

Example of calculating emissions from bioenergy

Activity Fuel Unit Total kg CO2e per unit

Activity Fuel Unit Total kg CO2e per unit

Activity Fuel Unit Total kg CO2e per unit

Therefore, X% biodiesel blend conversion factor = (X% x 0.168) + [(1-X%) x 2.706]

Refrigerant & other

Emissions including only Emissions including only Total emissions including

Emissions including only Emissions including only Total emissions including

Emissions including only Emissions including only Total emissions including

Emissions including only Emissions including only Total emissions including

Emissions including only Emissions including only Total emissions including

What should I do if the product I use doesn't appear on this list?

● All of the factors presented for motorbikes are for petrol

Example of calculating emissions from passenger vehicles

Scope Car Car Van Van Includes

Method 2: Generic vehicle emission factors

Scope: Scope 1 Version: 2.0 Year: 2022

Example of calculating emissions from delivery vehicles

0% Laden 50% Laden 100% Laden Average laden

0% Laden 50% Laden 100% Laden Average laden

What is an average payload?

SECR kWh pass & delivery vehs

Passenger and Next publication

Scope: Scope 1 Version: 2.0

Example of calculating SECR energy consumed in passenger and delivery vehicles

Activity Type Unit kWh (Net CV) per unit

alculate the Scope 1 vehicles emissions:

ans and HGVs.

e SECR kWh conversion factors.

ce the company’s passenger vehicle energy use in kWh.

Petrol Hybrid CNG LPG

50% Laden 100% Laden Average Laden

50% Laden 100% Laden Average Laden

refer to the 'Methodology paper' that accompanies the conversion factors.

Report. This needs to be provided in kilowatt hours (kWh).

ate data to use.