2024 Government Gas
Conversion Factors for
company reporting

Methodology Paper for Conversion factors
Final Report

June 2024

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OGL

© Crown copyright 2024

This publication is licensed under the terms of the Open Government Licence v3.0 except where otherwise stated.
To view this licence, visit [www.nationalarchives.gov.uk/doc/open-government-licence/](http://www.nationalarchives.gov.uk/doc/open-government-licence/) or write to the Information
Policy Team, The National Archives, Kew, London TW9 4DU, or email: [psi@nationalarchives.gsi.gov.uk](mailto:psi@nationalarchives.gsi.gov.uk).

Any enquiries regarding this publication should be sent to [GreenhouseGas.Statistics@energysecurity.gov.uk](mailto:GreenhouseGas.Statistics@energysecurity.gov.uk).

This document has been produced by Rebekah Bramwell, Dom Ingledew, Eirini Karagianni, Joe London, Joanna
MacCarthy, Peter Brown, Paddy Mullen, Charles Walker, Judith Bates, Nik Hill, Dan Willis, Jason Wong (Ricardo)
and Billy Harris (WRAP) for the Department for Energy Security and Net Zero (DESNZ).

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Contents

Glossary.....10

1. General Introduction.....13
   Overview of major changes since the previous update.....15
   Conversion factors update frequency.....16

2. Fuel Emission Factors.....19
   Section summary.....19
   Summary of changes since the previous update.....19
   Direct Emissions.....19
   Indirect/WTT Emissions from Fuels.....20

3. UK Electricity, Heat and Steam Emission Factors.....25
   Section summary.....25
   Summary of changes since the previous update.....25
   Direct Emissions from UK Grid Electricity.....26
   Indirect/WTT Emissions from UK Grid Electricity.....35
   Conversion factors for the Supply of Purchased Heat or Steam.....35
   Summary of Method 1: 1/3: 2/3 Method (DUKES).....36
   Calculation of CO₂ Emissions Factor for CHP Fuel Input, FuelMixCO₂factor.....36
   Calculation of Non-CO₂ and Indirect/WTT Emissions Factor for Heat and Steam


* * *

Direct Emissions from Taxis ..... 66
Direct Emissions from Vans/Light Goods Vehicles (LGVs) ..... 66
Plug-in Hybrid Electric and Battery Electric Vans (xEVs) ..... 69
Direct Emissions from Buses ..... 70
Direct Emissions from Motorcycles ..... 72
Direct Emissions from Passenger Rail ..... 74
International Rail (Eurostar) ..... 74
National Rail ..... 75
Light Rail ..... 75
London Underground ..... 76
Indirect/WTT Emissions from Passenger Land Transport ..... 77
Cars, Vans, Motorcycles, Taxis, Buses and Ferries ..... 77
Rail ..... 77

6. Freight Land Transport Emission Factors ..... 78
   Section summary ..... 78
   Summary of changes since the previous update ..... 78
   Direct Emissions from Heavy Goods Vehicles (HGVs) ..... 78
   Direct Emissions from Vans/Light Goods Vehicles

* * *

Taking Account of Seating Class Factors ..... 95
Freight Air Transport Direct CO₂ Emission Factors ..... 96
Conversion factors for Dedicated Air Cargo Services ..... 97
Conversion factors for Freight on Passenger Services ..... 99
Average Conversion factors for All Air Freight Services ..... 100
Air Transport Direct Conversion factors for CH₄ and N₂O ..... 100
Emissions of CH₄ ..... 100
Emissions of N₂O ..... 101
Indirect/WTT Conversion factors from Air Transport ..... 102
Other Factors for the Calculation of GHG Emissions ..... 102
Great Circle Flight Distances ..... 102
Non-CO₂ impacts and Radiative Forcing ..... 103
9\. Bioenergy and Water ..... 107
Section summary ..... 107
Summary of changes since the previous update ..... 107
General Methodology ..... 108
Water ..... 108
B

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\\mathrm {C O} \_ {2}
$$

* * *

13. Fuel Properties ..... 123
    Section summary ..... 123
    Summary of changes since the previous update ..... 123
    General Methodology ..... 123
14. SECR kWh Conversion factors ..... 125
    Section summary ..... 125
    Summary of changes since the previous update ..... 126
    General Methodology ..... 126
15. Homeworking ..... 127
    Section summary ..... 127
    General Methodology ..... 127
    References ..... 129

Appendix 1. Additional Methodological Information on the Material Consumption/Use and Waste Disposal Factors ..... 136
1.1 Data Quality Requirements ..... 136
1.2 Data Sources ..... 137
1.3 Use of data below the set quality standard ..... 137
1.4 Wood and Paper data ..... 138
1.5 Excluded Materials and Products ..... 138

* * *

Tables

Table 1: summary of conversion factors that are in AR4 or/and AR5 basis GWPs ........................17
Table 2: Related worksheets to the fuel conversion factors...........................................................19
Table 3: Liquid biofuels for transport consumption.........................................................................21
Table 4: Imports of LNG into the UK as a share of imports and net total natural gas supply..........22
Table 5: Basis of the indirect/WTT emissions factors for different fuels.........................................23
Table 6: Related worksheets to UK electricity and heat & steam emission factors.........................25
Table 7: Base electricity generation emissions data......................................................................28
Table 8: Base electricity generation conversion factors (excluding imported electricity).................30
Table 9: Base electricity generation emissions factors (including imported electricity)...................32
Table 10: Fuel types and associated emissions factors used in the determination of FuelMixCO2factor
......................................................................................................................................37
Table 11: Heat/Steam CO2 emission factor for DUKES 1/3 2/3 method.........................................39
Table 12: Related worksheets to passenger land transport emission factors................................. 44
Table 13: DfT's Table BUS03a\_km - Passenger kilometres on local bus services by metropolitan area
status and country: Great Britain ...................................................................................45
Table 14: DfT's Table BUS03b - Average bus occupancy on local bus services by metropolitan area
status and country: Great Britain ...................................................................................46
Table 15: Average CO2 conversion factors and total registrations by engine size for 2005 to 2022 (based
on data sourced from SMMT)........................................................................................47
Table 16: Average ‘real-world’ uplift for the UK applied to gCO2/km data ......................................48
Table 17: Summary of emissions reporting and tables for electric vehicle emission factors...........53
Table 18: xEV car models and their allocation to different market segments................................. 54
Table 19: Summary of key data elements, sources and key assumptions used in the calculation of GHG
conversion factors for electric cars and vans................................................................. 61
Table 20: Average car CO2 conversion factors and total registrations by market segment for 2006 to
2022 (based on data sourced from SMMT)....................................................................64
Table 21: New conversion factors for vans for the 2024 GHG Conversion factors.........................68
Table 22: xEV van models and their allocation to different size categories....................................69
Table 23: Key assumptions used in the calculation of CO2 emissions from Urea (aka ‘AdBlue’) use71
Table 24: Conversion factors for buses for the 2024 GHG Conversion factors..............................72
Table 25: Summary dataset on CO2 emissions from motorcycles based on detailed data provided by
Clear (2008)..................................................................................................................73
Table 26: GHG emission factors, electricity consumption and passenger km for different tram and light
rail services...................................................................................................................76
Table 27 Related worksheets to freight land transport emission factors ........................................78
Table 28: Change in CO2 emissions caused by +/- 50% change in load from the average loading factor
of 50%...........................................................................................................................79

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* * *

Table 29: Typical van freight capacities and estimated average payload.......................................82
Table 30: Utilisation of vehicle capacity by company-owned LGVs: annual average 2003 – 2005
(proportion of total vehicle kilometres travelled).............................................................82
Table 31: Related worksheets to sea transport emission factors...................................................85
Table 32: Assumptions used in the calculation of ferry emission factors........................................86
Table 33: Related worksheets to air transport emission factors.....................................................88
Table 34: Assumptions used in the calculation of revised average CO2 conversion factors for passenger
flights for 2024...............................................................................................................89
Table 35: Illustrative short- and long- haul flight distances from the UK.........................................92
Table 36: CO2 conversion factors for alternative freight allocation options for passenger flights based on
2024 GHG Conversion factors.......................................................................................94
Table 37: Final average CO2 conversion factors for passenger flights for 2024 GHG Conversion factors
(excluding distance and RF uplifts)................................................................................95
Table 38: CO2 conversion factors by seating class for passenger flights for 2024 GHG Conversion
factors (excluding distance and RF uplifts)....................................................................96
Table 39: Revised average CO2 conversion factors for dedicated cargo flights for 2024 GHG Conversion
factors (excluding distance and RF uplifts)....................................................................97
Table 40: Assumptions used in the calculation of average CO2 conversion factors for dedicated cargo
flights for the 2024 GHG Conversion factors..................................................................98
Table 41: Air freight CO2 conversion factors for alternative freight allocation options for passenger flights
for 2024 GHG Conversion factors (excluding distance and RF uplifts)...........................99
Table 42: Final average CO2 conversion factors for all air freight for 2024 GHG Conversion factors
(excluding distance and RF uplifts)..............................................................................100
Table 43: Total emissions of CO2, CH4 and N2O for domestic and international aircraft from the UK GHG
inventory for 2021........................................................................................................101
Table 44: Final average CO2, CH4 and N2O conversion factors for all air passenger transport for 2024
GHG Conversion factors (excluding distance and RF uplifts) ......................................101
Table 45: Final average CO2, CH4 and N2O conversion factors for air freight transport for 2024 GHG
Conversion factors (excluding distance and RF uplifts)................................................102
Table 46: Impacts of radiative forcing according to Lee et al., (2021)..........................................104
Table 47: Aviation non-CO2 emissions equivalence metrics for GWP, GTP and GWP\* taken from Lee et
al. (2021).....................................................................................................................105
Table 48: Related worksheets for bioenergy and water emission factors.....................................107
Table 49: Fuel lifecycle GHG Conversion factors for biofuels......................................................109
Table 50: Fuel sources and properties used in the calculation of biomass and biogas emission factors
....................................................................................................................................111
Table 51: Distances and transportation types used in EF calculations.........................................120
Table 52: Distances used in the calculation of emission factors ..................................................122
Table 53: Related worksheets to SECR kWh emissions factors..................................................125

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$$
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$$
\\mathrm {N} \_ {2} \\mathrm {O}
$$

$$
\\mathrm {C O} \_ {2}, \\mathrm {C H} \_ {4}
$$

$$
\\mathrm {N} \_ {2} \\mathrm {O}
$$

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$$
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$$

* * *

Figures

Figure 1: Time series of the mix of UK electricity generation by type.............................................26
Figure 2: Updated GCF 'Real world' uplift values for the UK based on (ICCT, 2017).....................50
Figure 3: Comparison of 'Real world' uplift values from various sources (ICCT, 2017)..................51
Figure 4: Illustration of the relationship of electric range to average electric share of total km for PHEVs
assumed in the calculations...........................................................................................63
Figure 5: Boundary of material consumption data sets................................................................119

* * *

Glossary

| Abbreviation | Definition |
| --- | --- |
| ANPR | Automatic Number Plate Recognition |
| BEV | Battery electric vehicle |
| CAA | Civil Aviation Authority |
| CBS | National Bureau for Statistics in the Netherlands |
| CEF | Carbon emission factor |
| CH4 | Methane |
| CHP | Combined Heat and Power |
| CHPQA | Combined Heat and Power Quality Assurance |
| CNG | Compressed natural gas |
| CO2 | Carbon dioxide |
| DfT | Department for Transport |
| DUKES | Digest of UK Energy Statistics |
| EEA | European Environment Agency |
| EF | Emission factor |
| ETS | Emissions Trading System |
| FAME | Fatty Acid Methyl Ester |
| GCV | Gross calorific value |
| GHG | Greenhouse gas |
| GVW | Gross vehicle weight |
| GWP | Global Warming Potential |
| HGVs | Heavy goods vehicles |
| HVO | Hydrotreated vegetable oil |
| IPCC | Intergovernmental Panel on Climate Change |
| LCA | Life cycle assessment |
| LGVs | Light goods vehicles |
| LNG | Liquefied natural gas |
| LPG | Liquefied petroleum gas |
| ME | Methyl-ester |
| MTBE | Methyl tert-butyl ether |
| NAEI | National Atmospheric Emissions Inventory |
| NCV | Net calorific value |
| NEDC | New European Driving Cycle |
| NOx | Nitrogen oxides |
| N2O | Nitrous oxide |
| ORR | Office of Rail and Road |
| PHEV | Plug-in hybrid electric vehicle |
| RF | Radiative forcing |
| RoPax | Roll on/roll off a passenger |
| RTE | French transmission system operator |
| RTFO | Renewable Transport Fuel Obligation |
| RW | Real-world |
| SEAI | Sustainable Energy Authority of Ireland |
| SECR | Streamlined Energy and Carbon Reporting |
| SMMT | Society of Motor Manufacturers and Traders |
| T&D | Transmission & Distribution |
| TfL | Transport for London |
| TTW | Tank-To-Wheel (i.e. direct emissions at the point of use) |
| UK GHGI | UK's Greenhouse Gas Inventory |
| UNFCCC | United Nations Framework Convention on Climate Change |
| WLTP | Worldwide Harmonised Light Vehicle Test Procedure |
| 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)和 fuel cell electric vehicles(FCEV) |

* * *

1. General Introduction

1.1. Greenhouse gases (GHGs) can be measured by recording emissions at source,
by continuous emissions monitoring or by estimating the amount emitted using
activity data (such as the amount of fuel used) and applying relevant conversion
factors (e.g. calorific values, emission factors, etc.).

1.2. These conversion factors allow organisations and individuals to calculate GHG
emissions from a range of activities, including energy use, water consumption,
waste disposal and recycling, and transport activities. For instance, a conversion
factor can be used to calculate the amount of GHG emitted as a result of burning
a particular quantity of oil in a heating boiler.

1.3. Chapters 2 to 15 present the conversion factors for a single type of emissionsreleasing 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 listed as either Scope 1, Scope 2 or Scope 3.

a) Scope 1 (direct) 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.
b) Scope 2 (energy indirect) emissions are those released into the atmosphere that

b) Scope 2 (energy indirect) emissions are those released into the atmosphere that
is associated with the consumption of purchased electricity, heat, steam and
cooling. These indirect emissions are a consequence of an organisation’s
energy use but occur at sources the organisation does not own or control.
c) Scope 3 (other indirect) emissions are a consequence of your actions that occur

energy use but occur at sources the organisation does not own or control.
c) Scope 3 (other indirect) emissions are a consequence of your actions that occur
at sources an organisation does 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 an organisation, waste disposal, materials or
fuels that an organisation purchase. Deciding if emissions from a vehicle, office
or factory that you use are Scope 1 or Scope 3 may depend on how
organisations define their operational boundaries. Scope 3 emissions can be
from activities that are upstream or downstream of an organisation. More
information on Scope 3 and other aspects of reporting can be found in the
Greenhouse Gas Protocol Corporate Standard1.

1.4. The 2024 UK Government Greenhouse Gas Conversion factors for Company
Reporting2 (hereafter the 2024 UK GHG Conversion factors) represent the current
official set of UK government conversion factors. These factors are suitable for
use by UK-based organisations of all sizes and international organisations
reporting on their UK operations. Therefore, the scope of the factors is defined
such that it is relevant to Streamlined Energy and Carbon Reporting (SECR)

* * *

regulations. The factors may also be used for other purposes, but users do this at
their own risk.

1.5. The UK GHG Conversion Factors have been developed as part of the NAEI
(National Atmospheric Emissions Inventory) contract, managed by Ricardo, which
includes the:

b) UK Greenhouse Gas Inventory (GHGI)

a) UK Air Quality Pollutant Inventory (AQPI)
b) UK Greenhouse Gas Inventory (GHGI)

1.6. The UK GHGI for 2022 (Ricardo, 2024) is available at:
[https://naei.beis.gov.uk/reports/reports?report\_id=1135](https://naei.beis.gov.uk/reports/reports?report_id=1135)

1.7. Values for the non-carbon dioxide (CO2) GHGs, methane (CH4) and nitrous oxide
(N2O), are presented as CO2 equivalents (CO2e), using Global Warming Potential
(GWP) factors from the Intergovernmental Panel on Climate Change (IPCC)’s fifth
assessment report (IPCC, 2014)(GWP for CH4 = 28, GWP for N2O = 265). This is
consistent with reporting under the United Nations Framework Convention on
Climate Change (UNFCCC) and consistent with the UK GHGI, upon which the
2024 GHG Conversion Factors are based. Although the IPCC has prepared a
newer version, the methods have not yet been officially accepted for use under
the UNFCCC.

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$$

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\\mathrm {C O} \_ {2}
$$

$$
\\mathrm {C H} \_ {4} = 2 8
$$

1.8. The 2024 GHG Conversion Factors are for use with activity data that falls entirely
or mostly within 2024. The factors will continue to be improved and updated on an
annual basis with the next publication in June 2025. Further information about the
2024 GHG Conversion factors together with previous methodology papers is
available at: [https://www.gov.uk/government/collections/government-conversionfactors-for-company-reporting](https://www.gov.uk/government/collections/government-conversionfactors-for-company-reporting).

1.9. It is important to note that the primary aim of this methodology paper is to provide
information on the methodology used in creating the UK Government GHG
Conversion factors for Company Reporting. This report provides the
methodological approach, the key data sources and the assumptions used to
define the conversion factors provided in the 2024 GHG Conversion factors. The
report aims to expand and complement the information already provided in the
data tables themselves. However, it is not intended to be an exhaustively detailed
explanation of every calculation performed (this is not practical/possible), nor is it
intended to provide guidance on the practicalities of reporting for organisations.
Rather, the intention is to provide an overview with key information so that the
basis of the conversion factors provided can be better understood and assessed.

1.10. Detailed guidance on how the conversion factors provided should be used is
contained in the “Introduction” worksheet of the 2024 GHG Conversion factors set.
This guidance must be referred to before using the conversion factors and
provides important context for the description of the methodologies presented in
this report and in the table footnotes.

* * *

Overview of major changes since the previous update

1.11. Major changes and updates in terms of methodological approach from the 2024
update are summarised below. All other updates are essentially revisions of the
previous year's data based on new/improved data whilst using existing calculation
methodologies (i.e. using a similar methodological approach as for the 2023
update):

a) Utility factors for PHEVs (plug-in hybrid electric vehicles) are updated to align to
the real-world data and better reflect the actual emissions from those vehicles.
The utility factor represents the proportion of distance travelled in electric mode
versus the total distance travelled. The real-world performance of most PHEVs
is significantly different from that defined in regulatory requirements. Currently,
utility factors for PHEV within the electric vehicle model (xEVs) are calculated
based on regulatory formula, and this approach underestimates emissions in
real world. From 2025, the EU will significantly reduce the utility factors for
PHEVs to fully align them with the real-world data collected from various
studies. The utility factors for the electric operation of PHEVs have been revised
downwards, to reflect the average proportion of time that vehicles are in the
electric operation mode in real-world condition. In the 2024 update, due to the
updated PHEV utility factors, the fraction of distance that PHEVs use
predominantly the battery has decreased significantly, and the fraction of
distance that PHEV travel using the fuel engine has increased. All the
conversion factors that are related to the electricity used by PHEVs have
therefore decreased significantly whereas all the factors related to the direct fuel
emissions from PHEVs have increased.

b) Electric LGVs (light goods vehicles) registered in the UK were predominantly
Battery Electric Vehicles (BEV) and there were only a few PHEV LGVs models
on the market. As the number of PHEV LGVs has increased over the years, in
the 2024 update conversion factors for PHEV LGVs have now been included.
c) In the 2024 update, regulatory data for LGVs and xEVs for the year 2021 is

d) Material factors have been updated with the latest data. Wood, plastic, paper,
and the manufacturing element of the concrete factor were updated with the
latest data from the ecoinvent lifecycle database. Scrap metal and steel cans
factors were updated with the latest data from WorldSteel. Closed loop factors
for wood have been removed as the historical figure was not representative of
closed loop recycling processes and a suitable replacement has not been
sourced. All recycling processes that involve adding binders or adhesives to the
wood at end of life (e.g. manufacture of fibreboard) are covered under the open

c) In the 2024 update, regulatory data for LGVs and xEVs for the year 2021 is
available and is provided by the UK Vehicle Certification Agency (VCA). As a
result, new registration data for LGV and xEVs for the year 2022 is taken from
the UK Department for Transport (DfT) and is matched with model specific data
from the 2021 VCA dataset such as CO2 emissions, mass, capacity, etc.

d) Material factors have been updated with the latest data. Wood, plastic, paper, loop recycling factor.

Conversion factors update frequency

1.12. The scope of the conversion factors has expanded over time (mainly due to the
addition of new factors and an increased quality assurance (QA) burden). In light
of this, a risk-based approach has been adopted which focuses on delivering
accurate conversion factors for high-emitting UK sources that vary over time, and
reflect changes in key sources for most companies, including electricity, natural
gas, waste management, road transport fuels and fleet. However, less focus has
been invested on conversion factors for minor sources and minor pollutants,
where no or little new reference data exists and / or where there is little variation
over time. In these areas, the frequency of updating the conversion factor reflects
the level of risk associated with retaining an historical value.

1.13. The conversion factors for high-emitting UK sources vary over time, reflect
changes in key sources for most companies and are therefore updated annually or
periodically. In this latest release, the Conversion Factors that are updated to
reflect latest UK evidence (for example on fuel mix, transport fleet, vehicle
utilisation) include:

• Fuels: Natural Gas, Diesel, Petrol, Coal, CNG and LNG
• Bioenergy

• Bioenergy
• Electricity use

• Electricity use
• Passenger vehicles, delivery vehicles, and business travel: Cars, HGVs, LGVs,

• Passenger vehicles, delivery vehicles, and business travel: Cars, HGVs, LGVs,
xEVs & Buses
• Water Supply and Water Treatment3

• Water Supply and Water Treatment3
• Material Use & Waste management

• Material Use & Waste management
• Outside of scopes4

1.14. Conversion Factors that have been held constant from the 2023 release (aligned
with AR5 GWPs values):

• Outside of scopes4

• Heat and Steam6
• Aviation7

* * *

2024 Government greenhouse gas conversion factors for company reporting: Methodology paper

• Homeworking (held constant but aligned with AR5 GWPs values)
• Hotel stay

• Hotel stay

1.16. Conversion Factors that have been held constant since the 2021 release (they
were in the AR4 basis) but are now aligned with AR5 GWPs, include:

• All methane (CH4) and nitrous oxide (N2O) conversion factors
• Fuels: butane, LPG, other petroleum gas, propane, aviation spirit, aviation

$$
\\left(\\mathrm {N} \_ {2} \\mathrm {O}\\right)
$$

• Fuels: butane, LPG, other petroleum gas, propane, aviation spirit, aviation
turbine fuel, burning oil, gas oil, fuel oil, lubricants, naphtha, processed fuel oils

- residual oil, processed fuel oils - distillate oil, refinery miscellaneous, waste
  oils, marine gas oil, marine fuel oil, coking coal, petroleum coke
  • Passenger vehicles, business travel - land, sea: taxis, motorcycles, rail,

• Passenger vehicles, business travel - land, sea: taxis, motorcycles, rail,
shipping
• Well-to-Tank factors8

• Well-to-Tank factors8

1.17. Table 1 shows a summary of which factors are still in an AR4 basis and which
have been aligned to AR5 GWPs. These details are covered in “summary of
changes since the previous update” in their sections.

Table 1: summary of conversion factors that are in AR4 or/and AR5 basis GWPs

|  | In AR4 basis | In AR5 basis |
| --- | --- | --- |
| Fuel |  | √ |
| WTT Fuel |  | √ |
| UK electricity |  | √ |
| Transmission & Distribution |  | √ |
| WTT UK electricity |  | √ |
| WTT Transmission & Distribution |  | √ |
| Heat & Steam |  | √ |
| WTT Heat & Steam |  | √ |
| Refrigerant and Processes9 |  | √ |
| Passenger Land Transport |  | √ |
| WTT Passenger Land Transport |  | √ |
| Freight Land Transport |  | √ |
| WTT Freight Land Transport |  | √ |
| Sea Transport |  | √ |
| WTT Sea Transport |  | √ |
| Air Transport |  | √ |
| WTT Air Transport |  | √ |
| Bioenergy | √ |  |
| WTT Bioenergy | √ |  |
| Water Supply&Treatment |  | √ |
| Hotel Stay10 | √ | √ |
| Material Use | √ |  |
| Waste Disposal |  | √ |
| Homeworking |  | √ |

* * *

2. Fuel Emission Factors

Section summary

2.1. The 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. Well-totank (WTT) 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.

2.2. The fuel properties can be used to determine the typical calorific values/densities
of the most common fuels. The fuel properties should be utilised to change units
of energy, mass, volume, etc. into alternative units; this is particularly useful where
an organisation is collecting data in units of measure that do not have a fuel
conversion factor that can be directly used to determine a carbon emission total.
where the related worksheets to fuel conversion factors are available in the online
spreadsheets of the UK GHG Conversion factors.

2.3. Table 2 shows where the related worksheets to fuel conversion factors are
available in the online spreadsheets of the UK GHG Conversion factors.

Table 2: Related worksheets to the fuel conversion factors

| Worksheet name | Full set | Condensed set |
| --- | --- | --- |
| Fuels | Y | Y |
| WTT- fuels | Y | N |
| Fuel properties | Y | Y |
| Conversions | Y | Y |

Summary of changes since the previous update

2.6. The CO2 emissions factors are based on the same factors used in the UK GHGI
and are essentially independent of application as they assume that all fuel is fully
oxidised and combusted. These factors have been updated for natural gas, coal,
petrol and diesel to be in line with the latest UK GHGI. Emissions of CH4 and N2O

2.4. No methodological updates have been made to the calculation of conversion
factors for fuels in the 2024 update.

$$
\\mathrm {C O} \_ {2}
$$ can vary to some degree for the same fuel depending on the use (e.g. conversion
factors for gas oil used in rail, shipping, non-road mobile machinery or different
scales/types of stationary combustion plants can all be different). The figures for
fuels in the 2024 GHG Conversion factors are based on an activity-weighted
average of all the different CH4 and N2O conversion factors from the 2022 GHGI.

2.7. The majority of conversion factors from the GHGI are on a net energy basis (t/TJ),
and have been converted into different energy, volume and mass based units
using the information on Gross and Net Calorific Values (CV) (see definition of
Gross CV and Net CV in the footnote below11) used in the GHGI or for some fuels,
DESNZ’s Digest of UK Energy Statistics (DUKES) (DESNZ, 2023).

2.8. There are three tables in the 2024 GHG Conversion factors, the first of which
provides conversion factors for gaseous fuels, the second for liquid fuels and the
final table provides the conversion factors for solid fuels.

2.9. When making calculations based on energy use, it is important to check (e.g. with
your fuel supplier) whether these values were calculated on a Gross CV or Net CV

your fuel supplier) whether these values were calculated on a Gross CV or Net CV
basis and use the appropriate factor. Natural gas consumption figures quoted in
kilowatt hours (kWh) by suppliers in the UK are generally calculated (from the
volume of gas used) on a Gross CV basis (National Grid, 2021). Therefore, the
emission factor for energy consumption on a Gross CV basis should be used by
default for calculation of emissions from natural gas in kWh, unless your supplier
specifically states they have used Net CV basis in their calculations instead.

your fuel supplier) whether these values were calculated on a Gross CV or Net CV
basis and use the appropriate factor. Natural gas consumption figures quoted in
kilowatt hours (kWh) by suppliers in the UK are generally calculated (from the
volume of gas used) on a Gross CV basis (National Grid, 2021). Therefore, the
emission factor for energy consumption on a Gross CV basis should be used by
default for calculation of emissions from natural gas in kWh, unless your supplier
specifically states they have used Net CV basis in their calculations instead.

Indirect/WTT Emissions from Fuels

2.11. These fuel lifecycle emissions (also sometimes referred to as ‘Well-To-Tank’, or
simply WTT, emissions usually in the context of transport fuels) are the emissions
‘upstream’ from the point of use of the fuel. They result from the extraction,
transport, refining, purification or conversion of primary fuels to fuels for direct use
by end-users and the distribution of these fuels. They are classed as Scope 3
according to the GHG Protocol.

2.12. For the upstream conversion factors relating to diesel, petrol, kerosene, natural
gas, CNG, and LNG, data are taken from a study by Exergia (Exergia et al.,
2015); please refer to Table 5 for definitions of acronyms. As the Exergia report
(Exergia et al., 2015) does not estimate upstream emissions for other fuels the
JEC Well-To-Wheels study is used for coal, LPG, and lubricants; data are taken
from (JEC WTW v5, 2020) as this is the most recent update for this source. Data for naphtha is taken from an older version of the JEC report (JEC WTW v4a,
2014) because it is not present in the most recent update.

2.13. For fuels covered by the 2024 GHG Conversion factors where no fuel lifecycle
emission factor was available in either source, these were estimated based on
similar fuels, according to the assumptions in Table 5.

2.14. WTT emissions for petrol, diesel and kerosene in the Exergia study (Exergia et al.,
2015), used within the 2024 GHG Conversion factors set, are based on:

• Detailed modelling of upstream emissions associated with 35 crude oils used in
EU refining, which accounted for 88% of imported oil in 2012.
• Estimates of the emissions associated with the transport of these crude oils to

• Estimates of the emissions associated with the transport of these crude oils to
EU refineries by sea and pipeline, based on the location of ports and refineries.
• Emissions from refining, modelled on a country by country basis, based on the

• Emissions from refining, modelled on a country by country basis, based on the
specific refinery types in each country. An EU average is then calculated based
on the proportion of each crude oil going to each refinery type.
• An estimate of emissions associated with imported finished products from

• An estimate of emissions associated with imported finished products from
Russia and the US.

2.15. Conversion factors are also calculated for diesel as supplied at public and
commercial refuelling stations, by factoring in the WTT component due to
biodiesel supplied in the UK as a proportion of the total supply of diesel and
biodiesel (4.92% by unit volume, 4.58% by unit energy – see Table 3). These
estimates have been made based on the Department for Transport Renewable
Fuel Statistics (DfT, 2024).

2.16. Conversion factors are also calculated for petrol as supplied at public and
commercial refuelling stations, by factoring in the bioethanol supplied in the UK as
a proportion of the total supply of petrol and bioethanol (7.62% by unit volume,
5.03% by unit energy – see Table 3). These estimates have also been made
based on Department for Transport Renewable Fuel Statistics (DfT, 2024).

Source: Department for Transport, Table RTFO 01. Data used here is from the Renewable fuel statistics 2023 Third provisional
tables

Table 3: Liquid biofuels for transport consumption

|  | Total Sales, millions of litres |  | Biofuel % Total Sales |  |  |
| --- | --- | --- | --- | --- | --- |
| Biofuel | Conventional Fuel | per unit mass | per unit volume | per unit of energy |  |
| Diesel/Biodiesel | 1400 | 26777 | 5.31% | 4.97% | 4.62% |
| Petrol/Bioethanol | 1391 | 15388 | 8.77% | 8.29% | 5.46% |

2.17. Emissions for natural gas, LNG and CNG, used within the 2024 GHG Conversion
factors, are based on (Exergia et al., 2015):

* * *

a) Estimates of emissions associated with supply in major gas producing
countries supplying the EU. These include both countries supplying piped gas
and countries supplying LNG.

b) The pattern of gas supply for each Member State (based on International
Energy Agency (IEA) data for natural gas supply in 2012).

c) Combining the information on emissions associated with sources of gas, with
the data on the pattern of gas supply for each Member State, including the
proportion of LNG that is imported.

d) For parts of the natural gas supply chain which occur in the UK (transmission
and distribution and dispensing of CNG), data from DUKES (DESNZ, 2023)
is used to update the emissions for these activities estimated in Exergia.

2.18. The methodology developed allows for the value calculated for gas supply in the
UK to be updated annually This allows changes in the sources of imported gas,
particularly LNG, to be reflected in the emissions value.

2.19. Information on quantities and source of imported gas are available annually from
DUKES12 (DESNZ, 2023a) and can be used to calculate the proportion of gas in
UK supply coming from each source. These can then be combined with the
emissions factors for gas from each source from the EU study (Exergia et al.,
2015), to calculate a weighted emissions factor for UK supply.

2.20. The methodology for calculating the WTT conversion factors for natural gas and
CNG is different to the other fuels as it considers the increasing share of UK gas
supplied via imports of LNG (which have a higher WTT emission factor than
conventionally sourced natural gas) in recent years. Table 4 provides a summary
of the information on UK imports of LNG and their significance compared to other
sources of natural gas used in the UK grid. Small quantities of imported LNG are
now re-exported, so a value for net imports is used in the methodology. The
figures in Table 4 have been used to calculate the revised figures for Natural Gas
and CNG WTT conversion factors provided in Table 5 below.

| Year | LNG % of total natural gas imports(1) | Net Imports as % total UK supply of natural gas(2) | LNG Imports as % total UK supply of natural gas |
| --- | --- | --- | --- |
| 2011 | 46.0% | 43.7% | 29.5% |
| 2012 | 27.1% | 49.2% | 17.5% |
| 2013 | 19.1% | 51.7% | 12.1% |
| 2014 | 26.0% | 46.3% | 15.9% |
| 2015 | 30.2% | 43.4% | 18.8% |
| 2016 | 19.8% | 48.2% | 11.6% |
| 2017 | 13.0% | 46.7% | 7.7% |
| 2018 | 14.3% | 48.0% | 8.2% |
| 2019 | 36.9% | 49.1% | 21.7% |
| 2020 | 41.8% | 45.6% | 24.7% |
| 2021 | 28.5% | 57.5% | 18.8% |
| 2022 | 44.9% | 46.0% | 35.5% |

Source: DUKES 2023, (1) Table 4.5 - Natural gas imports and exports; (DESNZ, 2023) and (2) Table 4.1 - Commodity balances

2.21. The final combined conversion factors, presented as kilograms of carbon dioxide
equivalents per gigajoule on a net calorific value basis (kgCO2e/GJ, Net CV
basis), are listed in Table 5. These include WTT emissions of CO2, N2O and CH4.
These are converted into other units of energy (e.g. kWh, Therms) and to units of
volume and mass using the default Fuel Properties and Unit Conversion factors
also provided in the 2024 GHG Conversion factors alongside the emission factor
data tables.

Table 5: Basis of the indirect/WTT emissions factors for different fuels

| Fuel | Indirect/WTT EF(kgCO2e/GJ,Net CV basis) | Source of Indirect/WTT Emission Factor | Assumptions |
| --- | --- | --- | --- |
| Aviation Spirit | 18.3 | Estimate | Similar to petrol |
| Aviation turbine fuel | 15.1 | Exergia,EM Lab and COWI,2015 | Emission factor for kerosene |
| Burning oil | 15.1 | Estimate | Same as Kerosene,as above |
| Butane | 7.6 | Estimate | Same as LPG |
| CNG | 11.7 | Exergia,EM Lab and COWI,2015 | Factors in UK% share LNG imports |
| Coal(domestic) | 16.5 | JEC WTW v5(2019) | Emission factor for coal |
| Coal(electricity generation) | 16.5 | JEC WTW v5(2019) | Emission factor for coal |
| Coal(industrial) | 16.5 | JEC WTW v5(2019) | Emission factor for coal |
| Coal(electricity generation-home produced coal only) | 16.5 | JEC WTW v5(2019) | Emission factor for coal |
| Coking coal | 16.5 | Estimate | Assume same as factor for coal |
| Diesel(100% mineral diesel) | 17.5 | Exergia,EM Lab and COWI,2015 |  |
| Fuel oil | 17.5 | Estimate | Assume same as factor for diesel |
| Gas oil | 17.5 | Estimate | Assume same as factor for diesel |
| LPG | 7.6 | JEC WTW v5(2019) |  |

* * *

| Fuel | Indirect/WTT EF(kgCO2e/GJ,Net CV basis) | Source of Indirect/WTT Emission Factor | Assumptions |
| --- | --- | --- | --- |
| LNG | 20.0 | Exergia,EM Lab and COWI,2015 |  |
| Lubricants | 27.3 | JEC WTW v5(2019) |  |
| Marine fuel oil | 17.5 | Estimate | Assume same as factor for fuel oil |
| Marine gas oil | 17.5 | Estimate | Assume same as factor for gas oil |
| Naphtha | 14.1 | JEC WTW v5(2019) |  |
| Natural gas | 9.3 | Exergia,EM Lab and COWI,2015 | Factors in UK% share LNG imports |
| Other petroleum gas | 6.5 | Estimate | Based on LPG figure, scaled relative to direct emissions ratio |
| Petrol(100% mineral petrol) | 18.3 | Exergia,EM Lab and COWI,2015 |  |
| Petroleum coke | 11.9 | Estimate | Based on LPG figure, scaled relative to direct emissions ratio |
| Processed fuel oils-distillate oil | 26.4 | Estimate | Based on lubricants figure |
| Processed fuel oils-residual oil | 27.7 | Estimate | Based on lubricants figure |
| Propane | 7.6 | Estimate | Same as LPG |
| Refinery miscellaneous | 8.5 | Estimate | Based on LPG figure, scaled relative to direct emissions ratio |
| Waste oils | 26.5 | Estimate | Based on lubricants figure |

Notes:

(1) Burning oil is also known as kerosene or paraffin used for heating systems. Aviation Turbine fuel is a similar kerosene fuel
specifically refined to a higher quality for aviation.
(2) CNG = Compressed Natural Gas is usually stored at 200 bar in the UK for use as an alternative transport fuel.

(2) CNG = Compressed Natural Gas is usually stored at 200 bar in the UK for use as an alternative transport fuel.
(3) Fuel oil is used for stationary power generation. Also, use this emission factor for similar marine fuel oils.
(4) Gas oil is used for stationary power generation and 'diesel' rail in the UK. Also, use this emission factor for similar marine

(4) Gas oil is used for stationary power generation and 'diesel' rail in the UK. Also, use this emission factor for similar marine
diesel oil and marine gas oil fuels.
(5) LNG = Liquefied Natural Gas, usually shipped into the UK by tankers. LNG is usually used within the UK gas grid; however,

(5) LNG = Liquefied Natural Gas, usually shipped into the UK by tankers. LNG is usually used within the UK gas grid; however,
it can also be used as an alternative transport fuel.

* * *

3. UK Electricity, Heat and Steam Emission
   Factors

Section summary

3.1. 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 for electricity are for the electricity
supplied to the grid that organisations purchase – i.e. not including the emissions
associated with the transmission and distribution of electricity. Conversion factors
for transmission and distribution losses (the energy loss that occurs in getting the
electricity from the power plant to the organisations that purchase it) are available
separately and should be used to report the Scope 3 emissions associated with
grid losses. WTT conversion factors for the 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.

3.2. Heat and steam conversion factors should be used to report emissions within
organisations that purchase heat or steam energy for heating purposes or for the
use in specific industrial processes. District heat and steam factors are also
available. 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.

Heat and steam conversion factors should be used to report emissions within
organisations that purchase heat or steam energy for heating purposes or for the
use in specific industrial processes. District heat and steam factors are also
available. 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.

3.3. Table 6 shows where the related worksheets to UK electricity and heat & steam
conversion factors are available in the online spreadsheets of the UK GHG
Conversion factors set.

| Worksheet name | Full set | Condensed set |
| --- | --- | --- |
| UK electricity | Y | Y |
| Transmission and distribution | Y | Y |
| WTT-UK&overseas Electricity | Y | N |
| Heat and steam | Y | N |
| WTT-heat and steam | Y | N |

3.4. There have been no significant methodological changes since the previous
update.

* * *

Direct Emissions from UK Grid Electricity

3.5. The electricity conversion factors given represent the average CO2 emission from
the UK national grid per kWh of electricity generated, classed as Scope 2 of the
GHG Protocol and separately for electricity transmission and distribution losses,
classed as Scope 3. The calculations also factor in net imports of electricity via the
interconnectors with Ireland, the Netherlands, France, Belgium, and Norway.
These factors include only direct CO2, CH4 and N2O emissions at UK power
stations and from autogenerators, plus those from the proportion of imported
electricity. They do not include emissions resulting from production and delivery of
fuel to these power stations (i.e. from gas rigs, refineries and collieries, etc.).

$$
\\mathrm {C O} \_ {2}
$$

$$
\\mathrm {C O} \_ {2}
$$

$$
\\mathrm {N} \_ {2} \\mathrm {O}
$$

3.6. The UK grid electricity factor changes from year to year as the fuel mix consumed
in UK power stations (and autogenerators) changes, and as the proportion of net
imported electricity also changes. These annual changes can be large as they
depend very heavily on the relative prices of coal and natural gas as well as
fluctuations in peak demand and renewables. There has been a sustained decline
in the amount of coal used for electricity generation over the past few years,
largely driven by the increase in the carbon floor price from £9 per tonne of CO2

The UK grid electricity factor changes from year to year as the fuel mix consumed
in UK power stations (and autogenerators) changes, and as the proportion of net
imported electricity also changes. These annual changes can be large as they
depend very heavily on the relative prices of coal and natural gas as well as
fluctuations in peak demand and renewables. There has been a sustained decline
in the amount of coal used for electricity generation over the past few years,
largely driven by the increase in the carbon floor price from £9 per tonne of CO2 to

largely driven by the increase in the carbon floor price from £9 per tonne of CO2 to
£15 in 2015 (DESNZ, 2023). The annual variability, and the recent trends in coal
use, in UK electricity generation mix is illustrated in Figure 1 below.

$$
\\mathrm {C O} \_ {2}
$$

Figure 1: Time series of the mix of UK electricity generation by type

Notes: The chart presents data for actual years; the emissions factors for a given GHG Conversion Factor update year
correspond to the data for the actual year 2 years behind, i.e. the 2024 conversion factors are based on 2022 data.

3.7. The UK electricity conversion factors provided in the 2024 GHG Conversion
factors are based on emissions from IPCC sectors 1A1ai (power stations) and
1A2b/1A2gviii (autogenerators) in the UK Greenhouse Gas Inventory (GHGI) for
2022 (Ricardo, 2024). These emissions from the GHGI only include
autogeneration from coal and natural gas, and do not include emissions for electricity generated and supplied by autogenerators using oil or other thermal
non-renewable fuels13. Estimates of the emissions arising from other fuels used
for autogeneration have been made using standard GHGI emission factors,
information from DUKES Table 5.6 (DESNZ, 2023), and DESNZ’s DUKES team
on the total fuel use (and shares by fuel type). The method also accounts for the
share of autogeneration electricity that is exported to the grid (~42% for the 2024
data year), which varies significantly from year-to-year.

3.8. In 2022, the UK was a net exporter of electricity. Because of this the net imported
electricity % used in the calculation of the UK electricity conversion factor was set
to 0% in the 2024 Conversion Factors update in order to avoid double counting
any emissions. In prior years when the UK was a net importer of electricity, this
was accounted for by applying a weighted emission factor to the net imported
electricity. The weighted emission factor was calculated using the factors for the
individual countries that sent electricity to the UK (in recent years France, Ireland,
Netherlands, Belgium, and Norway) and the proportion of the imported electricity
they contributed.

3.9. The source data and calculated emissions factors are summarised in Table 7,
Table 8 and Table 9. Time series source data and conversion factors are
fixed/locked from the 2023 GHG Conversion Factor update and for earlier years
have been highlighted in light grey. The tables provide the data and conversion
factors against the relevant data year. Table 7 also provides a comparison of how
the data year reads across to the GHG conversion factors update/reporting year to
which the data and conversion factors are applied, which is two years ahead of
the data year. For example, the most recent emission factor for the 2024 GHG
Conversion factors is based on the data year 2022.

3.10. Earlier years (those prior to the current update) are based on data reported in
previous versions of DUKES and following the convention set from 2016 data
year, historic time series factors/data have not been updated. Time series data in
light grey is locked/fixed for the purposes of company reporting and has not been
updated in the database in the 2024 GHG Conversion factors update.

3.11. A full-time series of data using the most recently available GHGI and DUKES
datasets for all years is provided in Appendix 2 of this report. This is provided for
purposes other than company reporting, where a fully consistent data time series
is desirable, e.g. for policy impact analysis. This dataset also reflects the changes
in the methodological approach implemented for the 2016 update and is applied
across the whole time series.

* * *

Table 7: Base electricity generation emissions data

| Data Year | Applied to Reporting Year | Electricity Generation(1)GWh | Total Grid Losses(2)% | UK electricity generation emissions(3)ktonne |  |  |
| --- | --- | --- | --- | --- | --- | --- |
| CO2 | CH4 | N2O |  |  |  |  |
| 1990 | 1992 | 290,666 | 8.08% | 204,614 | 2.671 | 5.409 |
| 1991 | 1993 | 293,743 | 8.27% | 201,213 | 2.499 | 5.342 |
| 1992 | 1994 | 291,692 | 7.55% | 189,327 | 2.426 | 5.024 |
| 1993 | 1995 | 294,935 | 7.17% | 172,927 | 2.496 | 4.265 |
| 1994 | 1996 | 299,889 | 9.57% | 168,551 | 2.658 | 4.061 |
| 1995 | 1997 | 310,333 | 9.07% | 165,700 | 2.781 | 3.902 |
| 1996 | 1998 | 324,724 | 8.40% | 164,875 | 2.812 | 3.612 |
| 1997 | 1999 | 324,412 | 7.79% | 152,439 | 2.754 | 3.103 |
| 1998 | 2000 | 335,035 | 8.40% | 157,171 | 2.978 | 3.199 |
| 1999 | 2001 | 340,218 | 8.25% | 149,036 | 3.037 | 2.772 |
| 2000 | 2002 | 349,263 | 8.38% | 160,927 | 3.254 | 3.108 |
| 2001 | 2003 | 358,185 | 8.56% | 171,470 | 3.504 | 3.422 |
| 2002 | 2004 | 360,496 | 8.26% | 166,751 | 3.49 | 3.223 |
| 2003 | 2005 | 370,639 | 8.47% | 177,044 | 3.686 | 3.536 |
| 2004 | 2006 | 367,883 | 8.71% | 175,963 | 3.654 | 3.414 |
| 2005 | 2007 | 370,977 | 7.25% | 175,086 | 3.904 | 3.55 |
| 2006 | 2008 | 368,314 | 7.21% | 184,517 | 4.003 | 3.893 |
| 2007 | 2009 | 365,252 | 7.34% | 181,256 | 4.15 | 3.614 |
| 2008 | 2010 | 356,887 | 7.45% | 176,418 | 4.444 | 3.38 |
| 2009 | 2011 | 343,418 | 7.87% | 155,261 | 4.45 | 2.913 |
| 2010 | 2012 | 348,812 | 7.32% | 160,385 | 4.647 | 3.028 |
| 2011 | 2013 | 330,128 | 7.88% | 148,153 | 4.611 | 3.039 |
| 2012 | 2014 | 320,470 | 8.04% | 161,903 | 5.258 | 3.934 |
| 2013 | 2015 | 308,955 | 7.63% | 146,852 | 4.468 | 3.595 |
| 2014 | 2016 | 297,897 | 8.30% | 126,358 | 4.769 | 2.166 |

* * *

| Data Year | Applied to Reporting Year | Electricity Generation(1)GWh | Total Grid Losses(2)% | UK electricity generation emissions(3)，ktonne |  |  |
| --- | --- | --- | --- | --- | --- | --- |
| CO2 | CH4 | N2O |  |  |  |  |
| 2017 | 2019 | 294,086 | 7.83% | 74,386 | 7.588 | 1.353 |
| 2018 | 2020 | 289,120 | 7.92% | 68,046 | 8.443 | 1.368 |
| 2019 | 2021 | 282,282 | 8.13% | 60,504 | 9.158 | 1.321 |
| 2020 | 2022 | 269,804 | 8.39% | 52,654 | 9.267 | 1.323 |
| 2021 | 2023 | 269,343 | 7.96% | 57,803 | 9.808 | 1.396 |
| 2022 | 2024 | 286,902 | 8.12% | 58,795 | 8.893 | 1.259 |

Notes:

(1) From 1990-2013 (data year): Based upon calculated total for centralised electricity generation (GWh supplied) from DUKES
Table 5.5 Electricity fuel use, generation and supply for the year 1990 to 2014. The total is consistent with UNFCCC emissions
reporting categories 1A1ai+1A2d includes (according to Table 5.5 categories) GWh supplied (gross) from all ‘Major power
producers’; plus, GWh supplied from thermal renewables + coal and gas thermal sources, hydro-natural flow and other nonthermal sources from ‘Other generators’.

From 2014 (data year) onwards: based on the total for all electricity generation (GWh supplied) from DUKES Table 5.6,
with a reduction of the total for autogenerators based on unpublished data from the BEIS (DESNZ) DUKES team on the
share of this that is actually exported to the grid (~18% in 2019).

(2) Based upon calculated net grid losses from data in DUKES Table 5.1.2 (long term trends, only available online).
(3) From 1990-2013 (data year): Emissions from UK centralised power generation (including Crown Dependencies only) listed

(3) From 1990-2013 (data year): Emissions from UK centralised power generation (including Crown Dependencies only) listed
under UNFCCC reporting category 1A1a and autogeneration - exported to the grid (UK Only) listed under UNFCCC reporting
category 1A2f from the UK Greenhouse Gas Inventory for 2012 (Ricardo-AEA, 2014) for data years 1990-2012, and for 2013
(Ricardo Energy & Environment, 2015) for the 2013 data year.
From 2014 (data year) onwards: Excludes emissions from Crown Dependencies and also includes an accounting (estimate)

From 2014 (data year) onwards: Excludes emissions from Crown Dependencies and also includes an accounting (estimate)
for autogeneration emissions not specifically split out in the UK GHGI, consistent with the inclusion of the GWh supply for
these elements also from 2014 onwards. Data is from the GHGI (Ricardo, 2024) for the 2022 data year.

* * *

Table 8: Base electricity generation conversion factors (excluding imported electricity)

\| Data Year \| Emission Factor,kgCO2e/kWh \| \| \| \| \| \| \| \| \| \| \| % Net Electricity Imports

TOTAL \| \|
\| \-\-\- \| \-\-\- \| \-\-\- \| \-\-\- \| \-\-\- \| \-\-\- \| \-\-\- \| \-\-\- \| \-\-\- \| \-\-\- \| \-\-\- \| \-\-\- \| \-\-\- \| \-\-\- \|
\| For electricity GENERATED
(supplied to the grid) \| \| \| \| Due to grid transmission
/distribution LOSSES \| \| \| \| For electricity CONSUMED
(includes grid losses) \| \| \| \| \| \|
\| CO2 \| CH4 \| N2O \| Total \| CO2 \| CH4 \| N2O \| Total \| CO2 \| CH4 \| N2O \| Total \| \| \|
\| 1990 \| 0.70395 \| 0.00019 \| 0.00577 \| 0.70991 \| 0.05061 \| 0.00001 \| 0.00042 \| 0.05104 \| 0.76580 \| 0.00021 \| 0.00628 \| 0.77229 \| 3.85% \|
\| 1991 \| 0.68500 \| 0.00018 \| 0.00564 \| 0.69081 \| 0.04318 \| 0.00001 \| 0.00033 \| 0.04352 \| 0.74675 \| 0.00019 \| 0.00615 \| 0.75309 \| 5.18% \|
\| 1992 \| 0.64907 \| 0.00017 \| 0.00534 \| 0.65458 \| 0.05678 \| 0.00002 \| 0.00042 \| 0.05722 \| 0.70205 \| 0.00019 \| 0.00578 \| 0.70801 \| 5.29% \|
\| 1993 \| 0.58632 \| 0.00018 \| 0.00448 \| 0.59098 \| 0.05101 \| 0.00002 \| 0.00037 \| 0.05140 \| 0.63160 \| 0.00019 \| 0.00483 \| 0.63662 \| 5.25% \|
\| 1994 \| 0.56204 \| 0.00019 \| 0.00420 \| 0.56643 \| 0.04471 \| 0.00002 \| 0.00030 \| 0.04502 \| 0.62154 \| 0.00021 \| 0.00464 \| 0.62639 \| 5.22% \|
\| 1995 \| 0.53394 \| 0.00019 \| 0.00390 \| 0.53803 \| 0.03813 \| 0.00001 \| 0.00024 \| 0.03839 \| 0.58721 \| 0.00021 \| 0.00429 \| 0.59170 \| 4.97% \|
\| 1996 \| 0.50774 \| 0.00018 \| 0.00345 \| 0.51137 \| 0.04182 \| 0.00002 \| 0.00026 \| 0.04210 \| 0.55432 \| 0.00020 \| 0.00376 \| 0.55828 \| 4.80% \|
\| 1997 \| 0.46989 \| 0.00018 \| 0.00297 \| 0.47304 \| 0.03816 \| 0.00002 \| 0.00022 \| 0.03840 \| 0.50961 \| 0.00019 \| 0.00322 \| 0.51302 \| 4.76% \|
\| 1998 \| 0.46912 \| 0.00019 \| 0.00296 \| 0.47226 \| 0.04084 \| 0.00002 \| 0.00024 \| 0.04111 \| 0.51211 \| 0.00020 \| 0.00323 \| 0.51555 \| 3.51% \|
\| 1999 \| 0.43806 \| 0.00019 \| 0.00253 \| 0.44077 \| 0.04375 \| 0.00002 \| 0.00027 \| 0.04404 \| 0.47745 \| 0.00020 \| 0.00275 \| 0.48041 \| 3.94% \|
\| 2000 \| 0.46076 \| 0.00020 \| 0.00276 \| 0.46372 \| 0.04083 \| 0.00002 \| 0.00024 \| 0.04109 \| 0.50293 \| 0.00021 \| 0.00301 \| 0.50616 \| 3.82% \|

* * *

2024 Government greenhouse gas conversion factors for company reporting: Methodology paper

| Data Year | Emission Factor,kgCO2e/kWh |  |  |  |  |  |  |  |  |  |  |  | % Net Electricity Imports |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| For electricity GENERATED(supplied to the grid) |  |  | Due to grid transmission/distribution LOSSES |  |  |  | For electricity CONSUMED(includes grid losses) |  |  |  |  |  |  |
| CO2 | CH4 | N2O | Total | CO2 | CH4 | N2O | Total | CO2 | CH4 | N2O | Total | TOTAL |  |
| 2009 | 0.45211 | 0.00027 | 0.00263 | 0.45501 | 0.03783 | 0.00002 | 0.00024 | 0.03809 | 0.49074 | 0.00030 | 0.00285 | 0.49389 | 0.80% |
| 2010 | 0.45980 | 0.00028 | 0.00269 | 0.46277 | 0.05061 | 0.00001 | 0.00042 | 0.05104 | 0.49613 | 0.00030 | 0.00290 | 0.49933 | 0.73% |
| 2011 | 0.44877 | 0.00029 | 0.00285 | 0.45192 | 0.04318 | 0.00001 | 0.00033 | 0.04352 | 0.48715 | 0.00032 | 0.00310 | 0.49056 | 1.76% |
| 2012 | 0.50520 | 0.00034 | 0.00381 | 0.50935 | 0.04418 | 0.00003 | 0.00033 | 0.04454 | 0.54938 | 0.00037 | 0.00414 | 0.55389 | 3.40% |
| 2013 | 0.47532 | 0.00036 | 0.00347 | 0.47915 | 0.03925 | 0.00003 | 0.00029 | 0.03956 | 0.51457 | 0.00039 | 0.00375 | 0.51871 | 4.10% |
| 2014 | 0.42417 | 0.00040 | 0.00217 | 0.42673 | 0.03837 | 0.00004 | 0.00020 | 0.03860 | 0.46254 | 0.00044 | 0.00236 | 0.46534 | 6.44% |
| 2015 | 0.35766 | 0.00064 | 0.00214 | 0.36044 | 0.03343 | 0.00006 | 0.00020 | 0.03369 | 0.39108 | 0.00070 | 0.00234 | 0.39412 | 6.59% |
| 2016 | 0.28266 | 0.00066 | 0.00154 | 0.28486 | 0.02409 | 0.00006 | 0.00013 | 0.02428 | 0.30675 | 0.00072 | 0.00167 | 0.30913 | 5.57% |
| 2017 | 0.25294 | 0.00065 | 0.00137 | 0.25496 | 0.02148 | 0.00005 | 0.00012 | 0.02165 | 0.27442 | 0.00070 | 0.00149 | 0.27660 | 4.78% |
| 2018 | 0.23536 | 0.00073 | 0.00141 | 0.23750 | 0.02024 | 0.00006 | 0.00012 | 0.02042 | 0.25559 | 0.00079 | 0.00153 | 0.25792 | 6.20% |
| 2019 | 0.21434 | 0.00081 | 0.00139 | 0.21654 | 0.01897 | 0.00007 | 0.00012 | 0.01917 | 0.23331 | 0.00088 | 0.00152 | 0.23571 | 6.98% |

Emission Factor (Electricity CONSUMED) = Emission Factor (Electricity GENERATED) / (1 - %Electricity Total Grid LOSSES)

Notes: \* From 1990-2013 the emission factor used was for French electricity only and is as published in previous methodology papers. The methodology was updated from 2014
onwards with new data on the contribution of electricity from the other interconnects, hence these figures are based on a weighted average emission factor of the conversion factors for
France, the Netherlands and Ireland, based on the % share supplied.

Emission Factor (Electricity LOSSES) = Emission Factor (Electricity CONSUMED) - Emission Factor (Electricity GENERATED)

⇒ Emission Factor (Electricity CONSUMED) = Emission Factor (Electricity GENERATED) + Emission Factor (Electricity LOSSES),

* * *

2024 Government greenhouse gas conversion factors for company reporting: Methodology paper

\\*\\* From 2020-2022, CH4 and N2O emission factors were kept constant from 2019 values due to descoping (see Chapter 1 section "Conversion factors update frequency"). From
2021, CH4 and N2O emission factors were kept constant from 2019 values but aligned with AR5 GWPs.

$$
\\mathrm {C H} \_ {4}
$$

$$
\\mathrm {N} \_ {2} \\mathrm {O}
$$

$$
\\mathrm {C H} \_ {4}
$$

$$
\\mathrm {N} \_ {2} \\mathrm {O}
$$

Table 9: Base electricity generation emissions factors (including imported electricity)

| Data Year | Emission Factor,kgCO2e/kWh |  |  |  |  |  |  |  |  |  |  | % Net Elec Imports |  |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| For electricity GENERATED(supplied to the grid,plus imports) |  |  |  | Due to grid transmission/distribution LOSSES |  |  |  | For electricity CONSUMED(includes grid losses) |  |  |  |  |  |
| CO2 | CH4 | N2O | Total | CO2 | CH4 | N2O | Total | CO2 | CH4 | N2O | Total | Total |  |
| 1990 | 0.6812 | 0.00019 | 0.00558 | 0.68697 | 0.05985 | 0.00002 | 0.00049 | 0.06036 | 0.74106 | 0.0002 | 0.00607 | 0.74733 | 3.85% |
| 1991 | 0.65616 | 0.00017 | 0.0054 | 0.66174 | 0.05915 | 0.00002 | 0.00049 | 0.05966 | 0.71532 | 0.00019 | 0.00589 | 0.72139 | 5.18% |
| 1992 | 0.62005 | 0.00017 | 0.0051 | 0.62532 | 0.05061 | 0.00001 | 0.00042 | 0.05104 | 0.67066 | 0.00018 | 0.00552 | 0.67636 | 5.29% |
| 1993 | 0.55913 | 0.00017 | 0.00428 | 0.56358 | 0.04318 | 0.00001 | 0.00033 | 0.04352 | 0.60232 | 0.00018 | 0.00461 | 0.6071 | 5.25% |
| 1994 | 0.53633 | 0.00018 | 0.00401 | 0.54051 | 0.05678 | 0.00002 | 0.00042 | 0.05722 | 0.59311 | 0.0002 | 0.00443 | 0.59773 | 5.22% |
| 1995 | 0.5113 | 0.00018 | 0.00373 | 0.51521 | 0.05101 | 0.00002 | 0.00037 | 0.0514 | 0.56231 | 0.0002 | 0.0041 | 0.56661 | 4.97% |
| 1996 | 0.48731 | 0.00017 | 0.00331 | 0.4908 | 0.04471 | 0.00002 | 0.0003 | 0.04502 | 0.53202 | 0.00019 | 0.00361 | 0.53582 | 4.80% |
| 1997 | 0.45112 | 0.00017 | 0.00285 | 0.45414 | 0.03813 | 0.00001 | 0.00024 | 0.03839 | 0.48925 | 0.00019 | 0.00309 | 0.49253 | 4.76% |
| 1998 | 0.45633 | 0.00018 | 0.00288 | 0.45939 | 0.04182 | 0.00002 | 0.00026 | 0.0421 | 0.49816 | 0.0002 | 0.00314 | 0.5015 | 3.51% |
| 1999 | 0.42438 | 0.00018 | 0.00245 | 0.427 | 0.03816 | 0.00002 | 0.00022 | 0.0384 | 0.46254 | 0.0002 | 0.00267 | 0.46541 | 3.94% |
| 2000 | 0.44628 | 0.00019 | 0.00267 | 0.44914 | 0.04084 | 0.00002 | 0.00024 | 0.04111 | 0.48712 | 0.00021 | 0.00292 | 0.49024 | 3.82% |

* * *

2024 Government greenhouse gas conversion factors for company reporting: Methodology paper

| Data Year | Emission Factor,kgCO2e/kWh |  |  |  |  |  |  |  |  |  |  | % Net Elec Imports |  |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| For electricity GENERATED(supplied to the grid,plus imports) |  |  | Due to grid transmission/distribution LOSSES |  |  |  | For electricity CONSUMED(includes grid losses) |  |  |  | Total |  |  |
| CO2 | CH4 | N2O | Total | CO2 | CH4 | N2O | Total | CO2 | CH4 | N2O | Total |  |  |
| 2007 | 0.49054 | 0.00024 | 0.00303 | 0.49381 | 0.03884 | 0.00002 | 0.00024 | 0.0391 | 0.52939 | 0.00025 | 0.00327 | 0.53291 | 1.37% |
| 2008 | 0.48219 | 0.00026 | 0.00286 | 0.48531 | 0.03883 | 0.00002 | 0.00023 | 0.03908 | 0.52102 | 0.00028 | 0.00309 | 0.52439 | 2.91% |
| 2009 | 0.44917 | 0.00027 | 0.00261 | 0.45205 | 0.03838 | 0.00002 | 0.00022 | 0.03863 | 0.48755 | 0.00029 | 0.00284 | 0.49068 | 0.80% |
| 2010 | 0.45706 | 0.00028 | 0.00267 | 0.46002 | 0.03611 | 0.00002 | 0.00021 | 0.03634 | 0.49317 | 0.0003 | 0.00289 | 0.49636 | 0.73% |
| 2011 | 0.44238 | 0.00029 | 0.00281 | 0.44548 | 0.03783 | 0.00002 | 0.00024 | 0.03809 | 0.4802 | 0.00031 | 0.00305 | 0.48357 | 1.76% |
| 2012 | 0.49023 | 0.00033 | 0.00369 | 0.49426 | 0.04287 | 0.00003 | 0.00032 | 0.04322 | 0.5331 | 0.00036 | 0.00402 | 0.53748 | 3.40% |
| 2013 | 0.4585 | 0.00035 | 0.00334 | 0.46219 | 0.03786 | 0.00003 | 0.00028 | 0.03816 | 0.49636 | 0.00038 | 0.00362 | 0.50035 | 4.10% |
| 2014 | 0.40957 | 0.00039 | 0.00209 | 0.41205 | 0.03705 | 0.00003 | 0.00019 | 0.03727 | 0.44662 | 0.00042 | 0.00228 | 0.44932 | 6.44% |
| 2015 | 0.34885 | 0.00062 | 0.00209 | 0.35156 | 0.03261 | 0.00006 | 0.0002 | 0.03287 | 0.38146 | 0.00068 | 0.00229 | 0.38443 | 6.59% |
| 2016 | 0.28088 | 0.00066 | 0.00153 | 0.28307 | 0.02394 | 0.00006 | 0.00013 | 0.02413 | 0.30482 | 0.00072 | 0.00166 | 0.3072 | 5.57% |
| 2017 | 0.25358 | 0.00065 | 0.00137 | 0.2556 | 0.02153 | 0.00005 | 0.00012 | 0.0217 | 0.27511 | 0.0007 | 0.00149 | 0.2773 | 4.78% |

Notes: \* From 1990-2013 the emission factor used was for French electricity only. The methodology was updated from 2014 onwards with new data on the contribution of electricity
from the other interconnects, hence these figures are based on a weighted average emission factor of the conversion factors for France, the Netherlands, Ireland, Belgium, and
Norway, based on the % share supplied.
Emission Factor (Electricity CONSUMED) = Emission Factor (Electricity GENERATED) / (1 - %Electricity Total Grid LOSSES)

$$
\\text{Emission Factor (Electricity CONSUMED)} = \\text{Emission Factor (Electricity GENERATED)} / (1 - % \\text{Electricity Total Grid LOSSES})
$$

$$
\\text{Emission Factor (Electricity LOSSES)} = \\text{Emission Factor (Electricity CONSUMED)} - \\text{Emission Factor (Electricity GENERATED)}
$$

$$
\\Rightarrow \\text {E m i s s i o n F a c t o r (E l e c r i c i t y C O N S U M E D)} = \\text {E m i s s i o n F a c t o r (E l e c r i c i t y G E N E R A T E D)} + \\text {E m i s s i o n F a c t o r (E l e c r i c i t y L O S S E S)}
$$

* * *

2024 Government greenhouse gas conversion factors for company reporting: Methodology paper

\\*\\* From 2020-2022, CH4 and N2O emission factors were kept constant from 2019 values due to descoping (see Chapter 1 section "Conversion factors update frequency"). From
2021, CH4 and N2O emission factors were kept constant from 2019 values but aligned with AR5 GWPs.

$$
\\mathrm {C H} \_ {4}
$$

$$
\\mathrm {N} \_ {2} \\mathrm {O}
$$

$$
\\mathrm {C H} \_ {4}
$$

$$
\\mathrm {N} \_ {2} \\mathrm {O}
$$

* * *

Indirect/WTT Emissions from UK Grid Electricity

3.12. In addition to the GHG emissions resulting directly from the generation of
electricity, there are also indirect/WTT emissions resulting from the production,
transport and distribution of the fuels used in electricity generation (i.e.
indirect/WTT/-fuel lifecycle emissions as included in the Fuels WTT tables). The
average fuel lifecycle emissions per unit of electricity generated will be a result of
the mix of different sources of fuel/primary energy used in electricity generation.

3.13. The WTT conversion factor for electricity has been calculated using the
corresponding fuels WTT conversion factors and data on the total fuel
consumption by type of generation from Table 5.6 and Table 6.6, DUKES 2021
(DESNZ, 2023).

3.14. As the WTT factor for UK Grid Electricity is no longer annually updated as part of
the conversion factors, the data for these calculations are no longer presented
here.

Conversion factors for the Supply of Purchased Heat or Steam

3.15. Heat and Steam conversion factors have been held constant from the 2023
release (aligned with AR5 GWPs values). These factors are scheduled to be
updated in the 2025 Conversion Factors publications.

3.16. The conversion factors for the supply of purchased heat or steam represent the
average emission from the heat and steam supplied by the UK Combined Heat
and Power Quality Assurance (CHPQA) scheme (BEIS, 2019a) operators for a
given year. This factor changes from year to year, as the fuel mix consumed
changes and is therefore updated annually. No statistics are available that would
allow the calculation of UK national average conversion factors for the supply of
heat and steam from non-CHP (Combined Heat and Power) operations.

3.17. CHP simultaneously produces both heat and electricity, and there are several
conventions used to allocate emissions between these products. At the extremes,
emissions could be allocated wholly to heat or wholly to electricity, or in various
proportions in-between.

a) Method 1: 1/3 : 2/3 Method (DUKES)
b) Method 2: Boiler Displacement Method

c) Method 3: Power Station Displacement Method

3.19. The GHG Conversion factors use the 1/3 : 2/3 DUKES method (Method 1) to
determine emissions from heat and therefore only this method is described below.

* * *

Summary of Method 1: 1/3: 2/3 Method (DUKES)

14
3.20. Under the UK’s Climate Change Agreements (CCAs) (Environment Agency,
2020), this method, which is used to apportion fuel use to heat and power,
assumes that twice as many units of fuel are required to generate each unit of
electricity than are required to generate each unit of heat. This follows from the
observation that the efficiency of the generation of electricity (at electricity only
generating plant) varies from as little as 25% to 50%, while the efficiency of the
generation of heat in fired boilers ranges from 50% to about 90%.

3.21. Mathematically, Method 1 can be represented as follows:

$$
Heat \_ Energy = \\left(\\frac {T o t a l F u e l I n p u t}{\\left(2 \\times E l e c t r i c i t y \_ O u t p u t\\right) + Heat \_ O u t p u t}\\right) \\times Heat \_ O u t p u t
$$

$$
Electricity\_Energy = \\left( \\frac {2 \\times Total Fuel Input}{\\left( 2 \\times Electricity\_Output \\right) + Heat\_Output} \\right) \\times Electricity\_Output
$$

Where:

• ‘Total Fuel Input (TFI)’ is the total fuel to the prime mover.
• ‘Heat Output’ is the useful heat generated by the prime mover.

• ‘Heat Output’ is the useful heat generated by the prime mover.
• ‘Electricity Output’ is the electricity (or the electrical equivalent of mechanical

• ‘Electricity Output’ is the electricity (or the electrical equivalent of mechanical
power) generated by the prime mover.
• ‘Heat Energy’ is the fuel to the prime mover apportioned to the heat generated.

• ‘Heat Energy’ is the fuel to the prime mover apportioned to the heat generated.
• ‘Electricity Energy’ is the fuel to the prime mover apportioned to the electricity

• ‘Electricity Energy’ is the fuel to the prime mover apportioned to the electricity
generated.

3.22. This method is used only in the UK for accounting for primary energy inputs to
CHP where the CHP generated heat and electricity is used within a facility with a
CCA.

Calculation of CO2 Emissions Factor for CHP Fuel Input, FuelMixCO2factor

3.23. The value FuelMixCO2factor referred to above is the carbon emission factor per
unit fuel input to a CHP scheme. This factor is determined using fuel input data
provided by CHP scheme operators to the CHPQA programme, which is held in
confidence.

$$
\\mathrm {C O} \_ {2}
$$

The value for FuelMixCO2factor is determined using the following expression:

$$
\\mathrm {F u e l M i x C O 2 f a c t o r} = \\frac {\\sum (\\mathrm {F u e l I n p u t} \\times \\mathrm {F u e l C O 2 E m i s s i o n s F a c t o r})}{\\mathrm {T F I}}
$$

Where:

* * *

• FuelMixCO2factor is the composite emissions factor (in tCO2/MWh thermal
fuel input) for a scheme

• Fuel Input is the fuel input (in MWh thermal, MWhth) for a single fuel
supplied to the prime mover

• Fuel CO2 Emissions factor is the CO2 emissions factor (in tCO2/MWhth) for
the fuel considered.

• TFI is total fuel input (in MWh thermal) for all fuels supplied to the prime
mover.

3.24. Fuel inputs and emissions factors are evaluated on a Gross Calorific Value
(Higher Heating Value) basis. The following Table 10 provides the individual fuel
types considered under the CHPQA scheme and their associated emissions
factors, consistent with other reporting; fuel mix varies every year and thus there
are zero entries for specific fuel types.

Table 10: Fuel types and associated emissions factors used in the determination of
FuelMixCO2factor

| Fuel | CO2 Emissions Factor(kgCO2/kWhth) |
| --- | --- |
| Biodiesel, bioethanol etc | - |
| Biomass (such as woodchips, chicken litter etc) | - |
| Blast furnace gas | 0.93 |
| Butane | 0.21 |
| Coal and lignite | 0.32 |
| Coke oven gas | 0.14 |
| Coke, and semi-coke | 0.34 |
| Domestic refuse (raw) | 0.16 |
| Ethane | 0.18 |
| Fuel oil | 0.27 |
| Gas oil | 0.25 |
| Hydrogen | - |
| Landfill gas | - |
| Methane | 0.18 |
| Mixed refinery gases | 0.25 |
| Natural gas | 0.18 |
| Other | 0.18 |
| Other Biogas (e.g. gasified woodchips) | - |
| Other gaseous waste | 0.18 |
| Other liquid waste (non-renewable) | 0.25 |
| Other liquid waste (renewable) | - |
| Other oils | 0.25 |
| Other solid waste | 0.16 |
| Petroleum coke | 0.34 |
| Petroleum gas | 0.21 |
| Propane | 0.21 |
| Refuse-derived Fuels (RDF) | 0.16 |
| Sewage gas | - |
| Unknown process gas | 0.18 |
| Uranium | - |
| Volatile organic compounds(VOCs) | - |
| Waste exhaust heat from high temperature processes | - |
| Waste heat from exothermic chemical reactions | - |
| Other waste heat | - |
| Wood Fuels(woodchips,logs,wood pellets etc) | - |
| Fuel cells | 0.18 |
| Syngas/Other Biogas(e.g. gasified woodchips) | - |
| Pentane | - |
| Other Industrial By-Product gases | 0.18 |
| Hospital waste | 0.16 |
| Hydrogen(as a by-product) | - |
| Hydrogen(as a primary fuel) | - |
| Oil shale | 0.27 |
| Bituminous or asphaltic substance | 0.27 |
| Carbon Monoxide | 0.18 |
| Agricultural residues | - |
| Arboricultural&Forestry residues | - |
| Biogas produced by an anaerobic digestion(AD) plant | - |
| Branches and prunings | - |
| Building and demolition materials | - |
| Distillers grain | - |
| Dried wood chips | - |
| Fatty Acid Methyl Esters(biodiesel) | - |
| Gases otherwise produced from AD of biological materials | - |
| Industrial waste | 0.16 |
| Milling residues | - |
| Municipal solid waste | 0.16 |
| Organic waste material such as manure,chicken litter,food waste | - |
| Other commercial renewable oils | - |
| Other Waste Woods | - |
| Other wood fuels | - |
| Paper sludge | - |
| Rapeseed oil | - |
| Refinery asphaltic oil | 0.27 |
| Refuse derived fuel | 0.16 |
| Roundwood | - |
| Spent solvents | 0.25 |
| Straw | - |
| Syngas from Wood Chips | - |
| Tallow | - |
| Undried woodchips | - |
| Used cooking oil | - |
| Visibly Clean Waste Wood(gradeA of Publicly Available Specification(PAS)111) | - |
| Wood pellets | - |

Sources: GHG Conversion factors for Company Reporting (2024 update) and UK GHGI (Ricardo, 2024).

Note: For waste derived fuels, the emission factor can vary significantly according to the waste mix. Therefore, if you have sitespecific data, it is recommended that you use that instead of the waste derived fuel emissions factors in this table.

3.25. The 1/3 : 2/3 method (Method 1) was used to calculate the new heat/steam
conversion factors provided in the Heat and Steam tables of the 2024 GHG
Conversion factors. This is shown in Table 11. It is important to note that the
conversion factors update year is two years ahead of the data year. For example,
the most recent emission factor for the 2023 GHG Conversion factors is based on
the data year of 2021 in the Table 11.

The 1/3 : 2/3 method (Method 1) was used to calculate the new heat/steam
conversion factors provided in the Heat and Steam tables of the 2024 GHG
Conversion factors. This is shown in Table 11. It is important to note that the
conversion factors update year is two years ahead of the data year. For example,
the most recent emission factor for the 2023 GHG Conversion factors is based on

3.26. While not used in the 2024 GHG conversion factors, the factor for heat from CHP
and power from CHP has also been calculated using the other two CHP methods
and the DUKES power method. These are: 0.25791 CO2
displacement), 0.22293 CO2/kWh heat (Power station displacement), 0.33813
CO2/kWh power (DUKES method), 0.36609 CO2/kWh power (Boiler
displacement), 0.42826 CO2/kWh power (power station displacement).

While not used in the 2024 GHG conversion factors, the factor for heat from CHP
and power from CHP has also been calculated using the other two CHP methods
and the DUKES power method. These are: 0.25791 CO2/kWh heat (Boiler
/kWh heat (Power station displacement), 0.33813
/kWh power (Boiler
/kWh power (power station displacement).

| Data Year | kgCO2/kWh supplied heat/steam |
| --- | --- |
| Method 1(DUKES:2/3rd-1/3rd) |  |
| 2001 | 0.23770 |
| 2002 | 0.22970 |
| 2003 | 0.23393 |
| 2004 | 0.22750 |

* * *

| Data Year | kgCO2/kWh supplied heat/steam |
| --- | --- |
| Method 1(DUKES:2/3rd-1/3rd) |  |
| 2005 | 0.22105 |
| 2006 | 0.23072 |
| 2007 | 0.23118 |
| 2008 | 0.22441 |
| 2009 | 0.22196 |
| 2010 | 0.21859 |
| 2011 | 0.21518 |
| 2012 | 0.20539 |
| 2013 | 0.20763 |
| 2014 | 0.20245 |
| 2015 | 0.19564 |
| 2016 | 0.18618 |
| 2017 | 0.17447 |
| 2018 | 0.17102 |
| 2019 | 0.17150 |
| 2020 | 0.17574 |
| 2021 | 0.17791 |

Calculation of Non-CO2 and Indirect/WTT Emissions Factor for Heat and Steam

$$
\\mathrm {N o n - C O} \_ {2}
$$

3.27. CH4 and N2O emissions have been estimated relative to the CO2 emissions,
based upon activity weighted average values for each CHP fuel used (using
relevant average fuel conversion factors from the UK GHGI). Where fuels are not
included in the UK GHGI, the value for the most similar alternative fuel was used.

3.28. Indirect/WTT GHG conversion factors have been estimated relative to the CO2
emissions, based upon activity weighted average indirect/WTT GHG emission
factor values for each CHP fuel used (see “Indirect/WTT Emissions from Fuels”
section for more information). Where fuels are not included in the set of
indirect/WTT GHG conversion factors provided in the 2024 GHG Conversion
factors, the value for the most similar alternative fuel was used.

Indirect/WTT GHG conversion factors have been estimated relative to the CO2
emissions, based upon activity weighted average indirect/WTT GHG emission
factor values for each CHP fuel used (see “Indirect/WTT Emissions from Fuels”
section for more information). Where fuels are not included in the set of
indirect/WTT GHG conversion factors provided in the 2024 GHG Conversion
factors, the value for the most similar alternative fuel was used.

$$
\\mathrm {C O} \_ {2}
$$

* * *

2024 Government greenhouse gas conversion factors for company reporting: Methodology paper

overall GHG emissions where relevant and are counted as Scope 3 emissions
under the GHG Protocol (similar to the treatment of transmission and distribution
losses for electricity).

* * *

4. Refrigerant and Process Emission
   Factors

Section summary

4.1. Refrigerant and process conversion factors should be used for reporting leakage
from air-conditioning and refrigeration units or the release to the atmosphere of
other substances that have a global warming potential.

4.2. This section of the methodology paper relates to the “Refrigerant & other”
worksheet available in both the full and condensed set of the 2024 UK GHG
Conversion factors set.

4.3. Refrigerant and process conversion factors have been held constant from the
2023 release (almost all values have been updated to use AR5 GWPs (and where
AR5 values were not available, but AR6 values were, AR6 GWPs have been
used))

Summary of changes since the previous update

4.4. There were no major methodological changes in the 2024 update. Refrigerant and
process conversion factors remain constant since the publish of 2023 GHG
Conversion factors.

Global Warming Potentials of Greenhouse Gases

4.5. The GWP values have been updated to those published by the IPCC in the Fifth
Assessment Report (IPCC, 2014). There are a small number of refrigerants that
are not included in the Fifth Assessment Report. In these cases, we have adopted
values from either IPCC Sixth Assessment Report (IPCC, 2023), the IPCC Fourth
Assessment Report (IPCC, 2007), or Annex IV of the EU F gas regulation
11
(517/2014).

Greenhouse Gases Listed in the Kyoto Protocol

4.6. Mixed/Blended gases: GWP values for refrigerant blends are calculated on the
basis of the percentage blend composition (e.g. the GWP for R404a that
15
comprises of 44% HFC125, 52% HFC143a and 4% HFC134a is \[3170 x 0.44\] +
\[4800 x 0.52\] + \[1300x 0.04\] = 3943). A limited selection of common blends is
presented in the Refrigerant tables. This calculation is done separately for Kyoto
components and non-Kyoto components, so that users of blends which include
both can distinguish what proportion of the GWP relates specifically to Kyoto
components while also presenting the total GWP.

* * *

Other Greenhouse Gases

4.7. CFCs and HCFCs16: While these products typically have high GWPs, they were
excluded from Kyoto Protocol reporting due to already being controlled under the
Montreal Protocol due to them being Ozone Depleting Substances (ODS). Most
use of ODS are now banned in the UK, so these are unlikely to be relevant to UK
users unless they have a legacy system and/or are using the product for specific
exempted end-uses.

4.8. Other substances which are neither controlled under the Kyoto Protocol or
Montreal protocol. Many non-ODS substances which have comparatively low
GWPs (typically <10) or are not widely used are not included under the Kyoto
Protocol or Montreal protocol but are included in domestic F-gas regulations.
These are included here for completeness, and it also means that the GWP
values for blends should closely align with the calculations required for labelling Fgas equipment.

* * *

5. Passenger Land Transport Emission
   Factors

Section summary

5.1. Conversion factors for passenger land transport are included in this section of the
methodology paper. This section includes vehicles owned by the reporting
organisation (Scope 1), business travel in other vehicles (e.g. employee own car
for business use, hire car, public transport (Scope 3)), and electric vehicles (EVs)
(Scope 2). Other Scope 3 conversion factors included here are for transmission
and distribution losses for electricity used for electric vehicles, WTT for passenger
transport (vehicles owned by reporting organisation) and other business travel.

5.2. Motorcycles, methane and nitrous oxide conversion factors remain constant since
the 2021 GHG Conversion factors but have been updated from AR4 to AR5 GWP
values. WTT conversion factors also remain constant and have been updated
from AR4 to AR5 GWP values.

5.3. Note that passenger land transport factors should only be used in the absence of
data for fuel or electricity consumption for the vehicles in question.

5.4. Table 12 shows where the related worksheets to the passenger land transport
conversion factors are available in the online spreadsheets of the UK GHG
Conversion factors.

Table 12: Related worksheets to passenger land transport emission factors

| Worksheet name | Full set | Condensed set |
| --- | --- | --- |
| Passenger vehicles | Y | Y |
| UK Electricity for Electric Vehicles(EVs) | Y | Y |
| UK Electricity T&D for EVs | Y | Y |
| Business travel-land\* | Y | Y |
| WTT-pass vehicles&travel-land\* | Y | N |

- cars and motorbikes only

5.5. Utility factors for PHEVs (plug-in hybrid electric vehicles) are updated in the 2024
GHG Conversion Factors to align to the real-world data and better reflect the
actual emissions from those vehicles. The utility factor represents the proportion of
distance travelled in electric mode versus the total distance travelled. The realworld performance of most PHEVs is significantly different from that defined in regulatory requirements. Currently, utility factors for PHEVs within the electric
vehicle model (xEVs) are calculated based on regulatory formula, and this
approach underestimates emissions in real world. From 2025, the EU will
significantly reduce the utility factors for PHEVs to fully align them with the realworld data collected from various studies. The utility factors for the electric
operation of PHEVs have been revised downwards, to reflect the average
proportion of time that vehicles are in the electric operation mode in real-world
condition. In the 2024 update, due to the updated PHEV utility factors, the fraction
of distance that PHEVs use predominantly the battery has decreased significantly,
and the fraction of distance that PHEVs travel using the fuel engine has increased.
All the conversion factors that are related to the electricity used by PHEVs have
therefore decreased significantly whereas all the factors related to the direct fuel
emissions from PHEVs have increased.

5.6. Conversion factors now include factors for PHEVs (plug-in hybrid electric vehicles)
LGVs (light goods vehicles). Electric LGVs registered in the UK were
predominantly battery electric vehicles (BEV), and there were only a few PHEV
LGVs models on the market. As the number of PHEVs LGVs increased over the
years, these factors were added in the 2024 update.

5.7. In 2020 and 2021, transport trends had been affected by measures introduced to
prevent and reduce the global spread of coronavirus (COVID-19). DfT's statistics
shows that passenger kilometres and thus occupancy levels for certain modes of
transport (buses, cars, vans, rail, air) have significantly dropped in 2020 and they
didn't go back to pre-COVID levels in 2021 too. For buses factors, it was decided
that pre-COVID occupancy levels would be retained for the years 2020 and 2021
in the 2022 and 2023 updates. In the 2024 update of GHG Conversion Factors,
2022/23 occupancy level statistics from DfT were used. Please see the two
illustrative tables below for buses:

Table 13: DfT's Table BUS03a\_km - Passenger kilometres on local bus services by
metropolitan area status and country: Great Britain

| Year | Great Britain |
| --- | --- |
| 2016/17 | 27.28 |
| 2017/18 | 26.98 |
| 2018/19 | 26.98 |
| 2019/20 | 25.88-retained value for the 2022 and 2023 updates |
| 2020/21 | 9.91 |
| 2021/22 | 18.25 |
| 2022/23 | 22.16 |

* * *

Table 14: DfT's Table BUS03b - Average bus occupancy on local bus services by
metropolitan area status and country: Great Britain

| Year | Great Britain |
| --- | --- |
| 2016/17 | 11.3 |
| 2017/18 | 11.6 |
| 2018/19 | 11.8 |
| 2019/20 | 11.5-retained value for the 2022 and 2023 updates |
| 2020/21 | 5.3 |
| 2021/22 | 8.8 |
| 2022/23 | 11.1 |

Direct Emissions from Passenger Cars

Conversion factors for Petrol and Diesel Passenger Cars by Engine Size

5.8. The methodology for calculating average conversion factors for passenger cars is
based upon a combination of datasets on the average new vehicle regulatory
emissions for vehicles registered in the UK, and an uplift to account for differences
between these and real-world driving performance emissions.

5.9. The regulatory test cycle/procedure transitioned from the previous NEDC to the
new WLTP17, which is intended to bring the results of tests under regulatory
testing conditions closer to those observed in the real-world. Light duty vehicles
(cars and vans) registered in the EU from 2020 have WLTP-based regulatory CO2
emissions values and these are used in the calculation of conversion factors
where possible. However, the majority of vehicles in the UK fleet are registered
before 2020 and so continue to use NEDC-based values.

$$
\\mathrm {C O} \_ {2}
$$

5.10. SMMT18 provides numbers of registrations and average gCO2/km figures for new
19
vehicles registered from 1999 to 2023. The dataset represents a good indication of the relative gCO2/km by size and market segment category. Table 15 presents
the average NEDC CO2 conversion factors used for vehicles registered between
2005-2019 and the average WLTP CO2 conversion factors used for vehicles
registered from 2020.

$$
\\mathrm {C O} \_ {2}
$$

$$
\\mathrm {C O} \_ {2}
$$

Table 15: Average CO2 conversion factors and total registrations by engine size for 2005
to 2022 (based on data sourced from SMMT)

| Vehicle Type | Engine size | Size label | NEDC\*gCO2perkm | WLTPgCO2perkm | Total no.of registrations | % Total |
| --- | --- | --- | --- | --- | --- | --- |
| Petrol car | <1.4l | Small | 119.9 | 129.7 | 12,435,558 | 62% |
| 1.4-2.0l | Medium | 155.2 | 154.8 | 6,700,363 | 34% |  |
| >2.0l | Large | 234.1 | 247.9 | 789,917 | 4% |  |
| Average petrol car |  | All | 135.8 | 144.3 | 19,925,838 | 100% |
| Diesel car | <1.7l | Small | 110.0 | 135.3 | 5,244,443 | 38% |
| 1.7-2.0l | Medium | 134.7 | 158.3 | 5,843,132 | 42% |  |
| >2.0l | Large | 167.0 | 210.5 | 2,810,645 | 20% |  |
| Average diesel car |  | All | 131.4 | 163.7 | 13,898,220 | 100% |

$$
\\mathrm {C O} \_ {2}
$$

- For 2019 and 2018, NEDCe reported data is converted to NEDC, based on an estimated 9% correlation factor from
  SMMT based on analysis of vehicle models where both NEDC and NEDCe values exist. NEDCe (NEDC equivalent)
  data are officially reported figures calculated from WLTP using an official regulatory correlation tool. They are used
  to check compliance of new vehicle registrations with the EU-wide regulatory CO2 targets set on NEDC basis.

$$
\\mathrm {C O} \_ {2}
$$

5.12. The ANPR data has been collected annually (since 2007) over 256 sites in the UK
on different road types (urban and rural major/minor roads, and motorways) and
regions. Measurements are made at each site on one weekday (8 am-2 pm and 3
pm-9 pm) and one-half weekend day (either 8 am-2 pm or 3 pm-9 pm) each year
in June and are currently available for 2007 - 2011, 2013 – 2015, 2017, 2019 and
2021\. There are approximately 1.4 -1.7 million observations recorded from all the
sites each year, and they cover various vehicle and road characteristics such as
fuel type, age of the vehicle, engine sizes, vehicle weight and road types.

$$
\\mathrm {g C O} \_ {2} / \\mathrm {k m} = \\sum \\left(\\mathrm {g C O} \_ {2} / \\mathrm {k m} \_ {\\mathrm {y r} \\mathrm {r e g}} \\times \\frac {\\mathrm {A N P R} \_ {\\mathrm {y r} \\mathrm {r e g}}}{\\mathrm {A N P R} \_ {\\mathrm {t o t a l} 2 0 1 9}}\\right)
$$

* * *

5.14. A limitation of the NEDC is that it takes no account of further ‘real-world’ effects
that can have a significant impact on fuel consumption. These include use of
accessories (air conditioning, lights, heaters etc.), vehicle payload (only driver
+25kg is considered in tests, no passengers or further luggage), poor
maintenance (tyre under inflation, maladjusted tracking, etc.), gradients (tests
effectively assume a level road), weather, more aggressive driving style, etc. It is
therefore desirable to uplift NEDC based data to bring it closer to anticipated ‘realworld’ vehicle performance.

5.15. An uplift factor over NEDC based gCO2/km factors is applied to account for the
combined ‘real-world’ effects on fuel consumption. The uplift applied varies over
time and is based on work performed by (ICCT, 2017); this study used data on
almost 1.1 million vehicles from fourteen data sources and eight countries,
covering the fuel consumption/CO2 from actual real-world use and the
corresponding type-approval values. The values used are based on average data
from the two UK-based sources analysed in the ICCT study, as summarised in
Table 16 below and illustrated in Figure 2 alongside the source data/chart
reproduced from the ICCT (2017) report.

Table 16: Average ‘real-world’ uplift for the UK applied to gCO2/km data

| Data year | 2007 | 2008 | 2009 | 2010 | 2011 | 2012 | 2013 | 2014 | 2015 |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| RW uplift(%) | 15.65 | 18.30 | 20.95 | 23.60 | 26.25 | 27.63 | 29.00 | 33.33 | 41.50 |
| Data year | 2016 | 2017 | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 |  |
| RW uplift(%) | 38.00 | 31.50 | 31.50 | 31.50 | 21.67 | 21.75 | 22.24 | 22.31 |  |

5.17. The above uplifts have been applied to the ANPR weighted SMMT gCO2/km to
give the ‘Real-World’ 2024 GHG Conversion factors. The average car conversion
factors were calculated by weighting with the relative mileage of the different
categories. This calculation utilised data from the UK GHG Inventory on the
relative % total mileage by petrol and diesel cars. Overall, for petrol and diesel, this split in total annual mileage was 55.8% petrol and 44.2% diesel, and can be
compared to the respective total registrations of the different vehicle types for
2006-2023, which were 58.9% petrol and 41.1% diesel.

5.18. An adjustment factor is applied to account for the biofuel content of transportation
fuels.

5.19. Conversion factors for CH4 and N2O are based on the emission factors from the
UK GHGI 2019 (Ricardo Energy & Environment, 2021) and updated to align with
AR5 GWP values. The emission factors used in the UK GHGI are based on
COPERT 5 version 6 (EMISIA, 2022).

$$
\\mathrm {N} \_ {2} \\mathrm {O}
$$

5.20. The final conversion factors for petrol and diesel passenger cars by engine size
are presented in the ‘Passenger vehicles’ and ‘Business travel- land’ worksheets
of the 2024 GHG Conversion factors set.

* * *

Figure 2: Updated GCF 'Real world' uplift values for the UK based on (ICCT, 2017)

* * *

Figure 3: Comparison of 'Real world' uplift values from various sources (ICCT, 2017)

Notes: In the above charts a y-axis value of 0% would mean no difference between the CO2 emissions per km experienced in ‘real-world’ driving conditions and those
from official type-approval testing protocol.

$$
\\mathrm {C O} \_ {2}
$$

* * *

Hybrid, LPG and CNG Passenger Cars

5.21. The methodology used in the 2024 update for small, medium and large hybrid
petrol/diesel electric cars is the same as that used for conventional petrol and
diesel vehicles. The conversion factors are based on the number of registrations
and average of the gCO2/km figures provided by SMMT for new hybrid vehicles
registered between 2013 and 2023. These are weighted using DfT's ANPR
(Automatic Number Plate Recognition) data and an uplift applied to account for
‘real-world’ driving.

5.22. The SMMT source dataset used in the derivation of passenger car conversion
factors has information on plug-in hybrid cars, which is utilised as described
below, though has not been used in the calculation of hybrid conversion factors.

5.23. Due to the significant size and weight of the LPG and CNG fuel tanks, it is
assumed only medium and large sized vehicles are available. In the 2024 GHG
Conversion factors, CO2 conversion factors for CNG and LPG medium and large
cars are derived by multiplying the equivalent petrol EF by the ratio of CNG (and
LPG) to petrol conversion factors on a unit energy (Net CV) basis. For example,
for a Medium car run on CNG:

$$
\\mathrm {C O} \_ {2}
$$

$$
\\mathrm {g C O} \_ {2} / \\mathrm {k m} \_ {\\mathrm {C N G M e d i u m c a r}} = \\mathrm {g C O} \_ {2} / \\mathrm {k m} \_ {\\mathrm {P e t r o l M e d i u m c a r}} \\times \\frac {\\mathrm {g C O} \_ {2} / \\mathrm {k W h} \_ {\\mathrm {C N G}}}{\\mathrm {g C O} \_ {2} / \\mathrm {k W h} \_ {\\mathrm {P e t r o l}}}
$$

5.24. Conversion factors for CH4 and N2O are based on the emission factors from the
UK GHGI 2019 (Ricardo Energy & Environment, 2021) and updated to align with
AR5 GWP values. The emission factors used in the UK GHGI are based on
COPERT 5 version 6 (EMISIA, 2022).

$$
\\mathrm {C H} \_ {4}
$$

$$
\\mathrm {N} \_ {2} \\mathrm {O}
$$

Plug-in Hybrid Electric and Battery Electric Passenger Cars (xEVs)

5.25. Since the number of electric vehicles (xEVs21) in the UK fleet is rapidly increasing
(and will continue to increase in the future), at least for passenger cars and vans,
there is a need for specific conversion factors for such vehicles to complement
conversion factors for vehicles fuelled primarily by petrol, diesel, natural gas or
LPG.

$$
\\left(\\mathrm {x E V s} ^ {2 1}\\right)
$$

5.26. These conversion factors are currently presented in a number of data tables in the
GHG Conversion factors workbook, according to the type / ‘Scope’ of the emission
component. The following tables / worksheets, shown in Table 17, are required for
BEVs (battery electric vehicles) and PHEVs (plug-in hybrid electric vehicles), and
related REEVs (range-extended electric vehicles). Since there are still relatively
few models available on the market, all PHEVs and REEVs are grouped into a
single category. There are not yet meaningful numbers of fuel cell electric vehicles
(FCEVs) in use, so these are not included at this time.

$$
{ } ^ { 2 1 } \\mathrm { x E V s }
$$

* * *

5.27. Table 17 provides an overview of the GHG Conversion Factor tables that have
been developed for the reporting of emissions from electric vehicles, which aligns
with current reporting.

Table 17: Summary of emissions reporting and tables for electric vehicle emission factors

| Emission component | Emissions Scope and Reporting Worksheet | Plug-in hybrid electric vehicles(PHEVs) | Battery electric vehicles(BEVs) |
| --- | --- | --- | --- |
| Direct emissions from the use of petrol or diesel | Scope1: |  |  |
| • Passenger vehicles |  |  |  |
| • Delivery vehicles | Yes | (Zero emissions) |  |
| Emissions resulting from electricity use: |  |  |  |
| (a) Electricity Generation |  |  |  |
| (b) Electricity Transmission&Distribution losses | (a)Scope2: |  |  |
| •UK electricity for EVs |  |  |  |
| (b)Scope3: |  |  |  |
| •UK electricity T&D for EVs | Yes | Yes |  |
| Upstream emissions from the use of liquid fuels and electricity | Scope3: |  |  |
| •WTT- passenger vehicles&travel-land |  |  |  |
| •WTT- delivery vehicles&freight | Yes | Yes |  |
| Total GHG emissions for all components for not directly owned /controlled assets | Scope3: |  |  |
| •Business travel-land |  |  |  |
| •Freighting goods |  |  |  |
| •Managed assets-vehicles | Yes | Yes |  |

5.28. A number of data inputs and assumptions were needed to calculate the final GHG
conversion factors for electric cars and vans. Table 19 provides a summary of the
key data inputs, the key data sources and other assumptions used for the
calculation of the final xEV conversion factors.

$$
\\mathrm {C O} \_ {2}
$$ vehicles into market segments and the calculation of registrations weighted
average performance figures.

5.30. Starting from 2021, the European Environment Agency (EEA) no longer provides
new UK vehicle data which was previously used in calculating the factors for xEVs
cars. Responsibility for the publication of the UK vehicle regulatory data has now
transferred from the EEA to the UK Vehicle Certification Agency (VCA) with the
data expected to be published annually. As of the time of this publication only the
2021 data (VCA, 2023) was available, therefore in the 2024 update, the number
of new registrations of xEVs cars in UK in 2022 have been obtained from the UK
DfT’s vehicle licensing statistics data file VEH\_0270 (DfT, 2023). Vehicle model
specific CO2 emissions and energy consumption for individual models are
assumed to have remained the same since the previous year and derived from the
previous version of the VCA regulatory database (VCA, 2023). For new xEVs
models that were not included in previous version of VCA regulatory database,
their vehicle model specific CO2 emissions and energy consumption were
assumed to be the same as those values from the same vehicle models in seven
other EEA countries (France, Germany, Ireland, Belgium, Netherlands, Spain, and
Portugal) in the latest EEA database (EEA, 2023).

$$
\\mathrm {C O} \_ {2}
$$

$$
\\mathrm {C O} \_ {2}
$$

5.31. The xEV models included in the current databases (which cover registrations up to
the end of 2022) and their allocation to different market segments, are presented
in Table 18. To calculate the corresponding conversion factors for the tables split
by car ‘size’ category, it is assumed segments A and B are ‘Small’ cars, segments
C and D are ‘Medium’ cars and all other segments are ‘Large’ cars.

Table 18: xEV car models and their allocation to different market segments

| Make | Model | UK Segment | UK Segment Name | BEV | PHEV |
| --- | --- | --- | --- | --- | --- |
| AUDI | A3 | C | Lower Medium | - | Yes |
| AUDI | A5 | E | Executive | Yes | - |
| AUDI | A6 | E | Executive | - | Yes |
| AUDI | A7 | E | Executive | - | Yes |
| AUDI | A8 | F | Luxury Saloon | - | Yes |
| AUDI | E-TRON | H | Dual Purpose | Yes | - |
| AUDI | Q3 | H | Dual Purpose | - | Yes |
| AUDI | Q4 | H | Dual Purpose | Yes | - |
| AUDI | Q5 | H | Dual Purpose | - | Yes |
| AUDI | Q7 | H | Dual Purpose | - | Yes |
| AUDI | Q8 | H | Dual Purpose | - | Yes |
| BENTLEY | BENTAYGA | F | Luxury Saloon | - | Yes |
| BENTLEY | FLYING SPUR | F | Luxury Saloon | - | Yes |
| BMW | I3 | B | Supermini | Yes | - |
| BMW | I3 REEV | B | Supermini | - | Yes |
| BMW | I4 | D | Upper Medium | Yes | - |
| BMW | I8 | G | Specialist Sports | - | Yes |
| BMW | IX | H | Dual Purpose | Yes | - |
| BMW | IX3 | H | Dual Purpose | Yes | - |
| BMW | SERIES 2 | C | Lower Medium | - | Yes |
| BMW | SERIES 3 | D | Upper Medium | - | Yes |
| BMW | SERIES 5 | E | Executive | - | Yes |
| BMW | SERIES 7 | F | Luxury Saloon | Yes | Yes |
| BMW | X1 | H | Dual Purpose | - | Yes |
| BMW | X2 | H | Dual Purpose | - | Yes |
| BMW | X3 | H | Dual Purpose | - | Yes |
| BMW | X5 | H | Dual Purpose | - | Yes |
| BYD | E6Y | C | Lower Medium | Yes | - |
| CHEVROLET/DAEWOO | VOLT | C | Lower Medium | - | Yes |
| CITROEN | BERLINGO | I | Multi Purpose Vehicle | Yes | - |
| CITROEN | C4 | C | Lower Medium | Yes | - |
| CITROEN | C5 | D | Upper Medium | - | Yes |
| CITROEN | C-ZERO | A | Mini | Yes | - |
| CITROEN | E-SPACETOURER | I | Multi Purpose Vehicle | Yes | - |
| CUPRA | BORN | C | Lower Medium | Yes | - |
| DS | DS3 | B | Supermini | Yes | - |
| DS | DS4 | C | Lower Medium | - | Yes |
| DS | DS7 | H | Dual Purpose | - | Yes |
| DS | DS9 | E | Executive | - | Yes |
| FERRARI | SF90 | G | Specialist Sports | - | Yes |
| FIAT/ALFA ROMEO | 500 | A | Mini | Yes | - |
| FORD | FOCUS | C | Lower Medium | Yes | - |
| FORD | KUGA | H | Dual Purpose | - | Yes |
| FORD | MUSTANG | H | Dual Purpose | Yes | - |
| FORD | MONDEO | D | Upper Medium | - | Yes |
| FORD | TOURNEO | H | Dual Purpose | - | Yes |
| GENESIS | G80 | E | Executive | Yes | - |
| GENESIS | GV60 | H | Dual Purpose | Yes | - |
| GENESIS | GV70 | H | Dual Purpose | Yes | - |
| GREAT WALL | FUNKY CAT | C | Lower Medium | Yes | - |
| HONDA | E' | B | Supermini | Yes | - |
| HYUNDAI | IONIQ | C | Lower Medium | Yes | Yes |
| HYUNDAI | IX 35/TUCSON | H | Dual Purpose | - | Yes |
| HYUNDAI | KONA | H | Dual Purpose | Yes | - |
| HYUNDAI | SANTA FE | H | Dual Purpose | - | Yes |
| JAGUAR | E-PACE | C | Lower Medium | - | Yes |
| JAGUAR | F-PACE | C | Lower Medium | - | Yes |
| JAGUAR | I-PACE | H | Dual Purpose | Yes | - |
| JEEP | COMPASS | H | Dual Purpose | - | Yes |
| JEEP | RENEGADE | H | Dual Purpose | - | Yes |
| KIA | CEE'D | C | Lower Medium | - | Yes |
| KIA | EV6 | C | Lower Medium | Yes | - |
| KIA | OPTIMA | D | Upper Medium | - | Yes |
| KIA | SORENTO | H | Dual Purpose | - | Yes |
| KIA | SOUL | C | Lower Medium | Yes | - |
| KIA | SPORTAGE | H | Dual Purpose | - | Yes |
| KIA | NIRO | H | Dual Purpose | Yes | Yes |
| KIA | XCEED | H | Dual Purpose | - | Yes |
| LAND ROVER | DEFENDER | H | Dual Purpose | - | Yes |
| LAND ROVER | DISCOVERY | H | Dual Purpose | - | Yes |
| LAND ROVER | RANGE ROVER | H | Dual Purpose | - | Yes |
| LAND ROVER | RANGE ROVER EVOQUE | H | Dual Purpose | - | Yes |
| LAND ROVER | RANGE ROVER SPORT | H | Dual Purpose | - | Yes |
| LAND ROVER | RANGE ROVER VELAR | H | Dual Purpose | - | Yes |
| LEVC | TX | I | Multi Purpose Vehicle | - | Yes |
| LEXUS | NX | H | Dual Purpose | - | Yes |
| LEXUS | UX | H | Dual Purpose | Yes | - |
| MAHINDRA | E20PLUS | C | Lower Medium | Yes | - |
| MAZDA | CX-60 | H | Dual Purpose | - | Yes |
| MAZDA | MX30 | C | Lower Medium | Yes | - |
| MCLAREN | ARTURA | G | Specialist Sports | - | Yes |
| MCLAREN | P1 | G | Specialist Sports | - | Yes |
| MCLAREN | SPEEDTAIL | G | Specialist Sports | - | Yes |
| MERCEDES BENZ | A CLASS | B | Supermini | Yes | - |
| MERCEDES BENZ | A CLASS(2012) | C | Lower Medium | - | Yes |
| MERCEDES BENZ | B CLASS | C | Lower Medium | Yes | Yes |
| MERCEDES BENZ | C CLASS | D | Upper Medium | - | Yes |
| MERCEDES BENZ | CLA | D | Upper Medium | - | Yes |
| MERCEDES BENZ | E CLASS | E | Executive | - | Yes |
| MERCEDES BENZ | EQA | C | Lower Medium | Yes | - |
| MERCEDES | EQB | H | Dual Purpose | Yes | - |
| MERCEDES BENZ | EQC | H | Dual Purpose | Yes | - |
| MERCEDES | EQE | E | Executive | Yes | - |
| MERCEDES BENZ | EQS | F | Luxury Saloon | Yes | - |
| MERCEDES BENZ | EQV | I | Multi Purpose Vehicle | Yes | - |
| MERCEDES BENZ | EVITO | I | Multi Purpose Vehicle | Yes | - |
| MERCEDES BENZ | GL | H | Dual Purpose | - | Yes |
| MERCEDES BENZ | GLA | C | Lower Medium | - | Yes |
| MERCEDES BENZ | GLC | H | Dual Purpose | - | Yes |
| MERCEDES BENZ | GLE | H | Dual Purpose | - | Yes |
| MERCEDES-AMG | GT | G | Specialist Sports | - | Yes |
| MERCEDES BENZ | S CLASS | F | Luxury Saloon | - | Yes |
| MG | HS | I | Multi Purpose Vehicle | - | Yes |
| MG | MG 4 | C | Lower Medium | Yes | - |
| MG | MG 5 | D | Upper Medium | Yes | - |
| MG | ZS | H | Dual Purpose | Yes | - |
| MIA | MIA | A | Mini | Yes | - |
| MINI | COOPER | B | Supermini | Yes | - |
| MINI | COUNTRYMAN | C | Lower Medium | - | Yes |
| MITSUBISHI | L200 | H | Dual Purpose | Yes | - |
| MITSUBISHI | I-MIEV | A | Mini | Yes | - |
| MITSUBISHI | OUTLANDER | H | Dual Purpose | - | Yes |
| NISSAN | ARIYA | H | Dual Purpose | Yes | - |
| NISSAN | DYNAMO | I | Multi Purpose Vehicle | Yes | - |
| NISSAN | E-NV200 | I | Multi Purpose Vehicle | Yes | - |
| NISSAN | LEAF | C | Lower Medium | Yes | - |
| OPEL | AMPERA | D | Upper Medium | - | Yes |
| OPEL | ASTRA | C | Lower Medium | - | Yes |
| OPEL | COMBO | I | Multi Purpose Vehicle | Yes | - |
| OPEL | CORSA | B | Supermini | Yes | - |
| OPEL | GT | G | Specialist Sports | - | Yes |
| OPEL | GRANDLAND | I | Multi Purpose Vehicle | - | Yes |
| OPEL | MOKKA | C | Lower Medium | Yes | - |
| OPEL | VIVARO | V | Van | Yes | - |
| PEUGEOT | 208 | B | Supermini | Yes | - |
| PEUGEOT | 308 | C | Lower Medium | - | Yes |
| PEUGEOT | 508 | D | Upper Medium | - | Yes |
| PEUGEOT | 2008 | C | Lower Medium | Yes | - |
| PEUGEOT | 3008 | H | Dual Purpose | - | Yes |
| PEUGEOT | ION | A | Mini | Yes | - |
| PEUGEOT | RIFTER | V | Van | Yes | - |
| PEUGEOT | TRAVELLER | V | Van | Yes | - |
| PORSCHE | 918 | G | Specialist Sports | - | Yes |
| PORSCHE | CAYENNE | H | Dual Purpose | - | Yes |
| PORSCHE | PANAMERA | F | Luxury Saloon | - | Yes |
| PORSCHE | TAYCAN | G | Specialist Sports | Yes | - |
| RENAULT | FLUENCE Z.E. | D | Upper Medium | Yes | - |
| RENAULT | KANGOO | I | Multi Purpose Vehicle | Yes | - |
| RENAULT | MEGANE | C | Lower Medium | Yes | Yes |
| RENAULT | TWIZY | A | Mini | Yes | - |
| RENAULT | CAPTUR | H | Dual Purpose | - | Yes |
| RENAULT | ZOE | C | Lower Medium | Yes | - |
| SEAT | FORMENTOR | H | Dual Purpose | - | Yes |
| SEAT | LEON | C | Lower Medium | - | Yes |
| SEAT | MII | A | Mini | Yes | - |
| SKODA | CITIGO | A | Mini | Yes | - |

* * *

Make Model UK Segment UK Segment Name BEV PHEV
SKODA ENYAQ H Dual Purpose Yes -
SKODA OCTAVIA D Upper Medium - Yes
SKODA SUPERB E Executive - Yes
SMART FORTWO A Mini Yes -
SMART FORFOUR B Supermini Yes -
SSANGYONG KORANDO H Dual Purpose Yes -
SUBARU SOLTERRA H Dual Purpose Yes -
SUZUKI ACROSS H Dual Purpose - Yes
TESLA MODEL 3 E Executive Yes -
TESLA MODEL S F Luxury Saloon Yes -
TESLA MODEL X H Dual Purpose Yes -
TESLA MODEL Y H Dual Purpose Yes -
TESLA ROADSTER G Specialist Sports Yes -
THINK THINKCITY A Mini Yes -
TOYOTA BZ4X H Dual Purpose Yes -
TOYOTA PRIUS C Lower Medium - Yes
TOYOTA RAV4 H Dual Purpose - Yes
VOLKSWAGEN ARTEON D Upper Medium - Yes
VOLKSWAGEN E-GOLF C Lower Medium Yes -
VOLKSWAGEN E-UP A Mini Yes -
VOLKSWAGEN GOLF C Lower Medium - Yes
VOLKSWAGEN ID BUZZ I Multi Purpose Vehicle Yes -
VOLKSWAGEN ID3 C Lower Medium Yes -
VOLKSWAGEN ID4 H Dual Purpose Yes -
VOLKSWAGEN ID5 H Dual Purpose Yes -
VOLKSWAGEN PASSAT D Upper Medium - Yes
VOLKSWAGEN TIGUAN H Dual Purpose - Yes
VOLKSWAGEN TOUAREG H Dual Purpose - Yes
VOLKSWAGEN UP A Mini Yes -
VOLVO C40 C Lower Medium Yes -
VOLVO POLESTAR E Executive Yes Yes
VOLVO S60 D Upper Medium - Yes
VOLVO S90 E Executive - Yes
VOLVO V60 D Upper Medium - Yes
VOLVO V90 E Executive - Yes
VOLVO XC40 H Dual Purpose Yes Yes

* * *

Make Model UK Segment UK Segment Name BEV PHEV
VOLVO XC60 H Dual Purpose - Yes

Notes: Only includes models with registrations in the UK fleet up to the end of 2022 (DFT, 2023).

5.32. During the derivation of the conversion factors, some discrepancies were found in the EEA CO₂ monitoring databases for the gCO₂/km and Wh/km data for certain models, which were then updated based on other sources of official regulatory type-approval data, for example from manufacturer's websites, EV Database (EV Database, 2023) and the Green Car Guide (Green Car Guide, 2023).

5.33. Consistent with the approach used for the calculation of conversion factors for conventionally fuelled passenger cars, the gCO₂/km and Wh/km figures from type approval with NEDC need adjusting to account for real-world performance (charging losses are already accounted for under the type approval methodology (VDA, 2014)). Several assumptions are therefore made in order to calculate adjusted 'Real-World' energy consumption and emission factors. These assumptions were discussed and agreed with DFT.

5.34. As for conventional vehicles (see earlier section for petrol and diesel cars), there has been a transition from NEDC to the new regulatory test – WLTP, to bring the results of tests under regulatory testing conditions closer to those observed in the real-world. However, the majority of vehicles in the UK fleet are registered before 2020 and so the reported emission and electricity consumption values for BEVs and PHEVs registered before 2020 are still based on the previous NEDC testing regime or both NEDC and WLTP values are provided. Therefore, the GHG CF calculations for xEVs are unchanged for those vehicles registered before 2021. Starting from the 2024 update, xEVs registered from 2021 will be calculated based on WLTP testing regime using real-world uplift factors for WLTP vehicles.

5.35. A further complication for PHEVs is that the real-world electric range is lower than that calculated on the standard regulatory testing protocol, which also needs to be accounted for in the assumption of the average share of total km running on electricity. Figure 4 illustrates the utility function used to calculate the share of electric km based on the electric range of a PHEV. Real-World factors for average gCO₂/km and Wh/km for PHEVs are therefore further adjusted based on the ratio of calculated electric shares of total km under Test-Cycle and Real-World conditions. This utility function was updated in the 2024 Conversion Factors update, to better reflect the actual share of electric km in real-world.

5.36. The key assumptions used in the calculation of adjusted Real-World gCO₂/km and Wh/km figures are summarised in Table 19. The calculated real-world figures for individual vehicle models are used to calculate the final registrations-weighted average factors for different vehicle segments/sizes. These are then combined with other GHG Conversion factors to calculate the final set of conversion factors for different Scopes/reporting tables (i.e. as summarised in earlier Table 17).

* * *

Table 19: Summary of key data elements, sources and key assumptions used in the calculation of GHG conversion factors for electric cars and vans

Data type Raw data source Other notes
Numbers of registrations of different vehicle types/models Data for 2010-2020 cars and vans:
• EEA CO2 monitoring databases Data for 2021 cars and vans:
• VCA regulatory databases (VCA, 2023)
Data for 2022 cars and vans:
• UK DFT's vehicle licensing statistics data file VEH\_0270 (DFT, 2023)
This data is used in conjunction with CO₂/km and Wh/km data to calculate registrations-weighted average figures by market segment or vehicle size category.

CO₂ emissions from petrol or diesel fuel use per km (test-cycle) Data for 2010-2020 cars and vans:
• EEA CO2 monitoring databases Data for 2021 and 2022 cars and vans:
• VCA regulatory databases (VCA, 2023)
Zero for BEVs.
For PHEVs, the conversion factors are for the average share of km driven in charge-sustaining mode / average liquid fuel consumption per km.

Wh electricity consumption per km (test-cycle) As for CO₂ emissions Average electricity consumption per average km (i.e. factoring in for PHEVs that only a fraction of total km will be in electric mode).

Test-Cycle to Real-World conversion for gCO₂ / km Assumption based on literature, consistent with the source used for the car EFs for conventional powertrains.
For NEDC:
• An uplift of 35% is applied to the test-cycle emission component
For WLTP:
• An uplift of 23.7% is applied to the test-cycle emission component

* * *

Data type Raw data source Other notes
Test-Cycle to Real-World conversion for Wh per km Assumption based on best available information on the average difference between test-cycle and real-world performance For NEDC:
• An uplift of 40% is applied to the test-cycle electrical energy consumption component. This is consistent with the uplift currently being used in the analysis for the EC DG CLIMA, developed/agreed with the EC's JRC.
For WLTP:
• An uplift of 12% to 20% is applied to the test-cycle electrical energy consumption component.
Electric range for PHEVs under Test-Cycle conditions Available from various public sources for specific models Values representative of the models currently available on the market are used, i.e. generally between 30-50km. The notable exception is the BMW i3 REX, which was 200km up to 2015.
Electric range for PHEVs under Real-World conditions Calculated based on Test-Cycle electric range and Test-Cycle to Real-World conversion for Wh per km Calculated based on Test-Cycle electric range and Test-Cycle to Real-World conversion for Wh/km
Share of electric km on Test-Cycle Calculated using the standard formula used in type-approval\*: Electric km % = 1 – (25 / (25 + Electric km range))
Uses Test-Cycle electric range in km
Share of electric km in Real-World conditions Calculated using the equation in Annexes 4-15 of "Commission Regulation (EU) 2017/1151 as regards the emission type approval procedures for light passenger and commercial vehicles"22 Uses Real-World electric range in km
22 [https://ec.europa.eu/transparency/comitology-register/screen/documents/082562/1/c](https://ec.europa.eu/transparency/comitology-register/screen/documents/082562/1/c) consult?lang=en

* * *

Data type Raw data source Other notes
Loss factor for electric charging N/A Charging losses are already accounted for under the type approval testing protocol in the Wh/km dataset.
GHG conversion factors for electricity consumption UK electricity conversion factors (kgCO₂e / kWh):
• Electricity generated
• Electricity T&D
• WTT electricity generated
• WTT electricity T&D
From the UK GHG Conversion factors model outputs for UK Electricity
CH₄, N₂O and WTT CO₂e emissions from petrol/diesel use Calculated based on derived Real-World g/km for petrol/diesel. Calculation uses GHG Conversion factors for petrol/diesel: uses the ratio of direct CO₂ emission component to CH₄, N₂O or WTT CO₂e component for petrol/diesel.

Notes: \* the result of this formula is illustrated in Figure 4 below.

Figure 4: Illustration of the relationship of electric range to average electric share of total km for PHEVs assumed in the calculations

Notes: NEDC’s curve calculated by Ricardo based on the standard formula: Electric km % = 1 – (25 / (25 + Electric km range)). WLTP pre-2025 curve calculated by Ricardo based on the equation in Sub-Annex 8 Appendix 5 of "Commission Regulation (EU) 2017/1151". WLTP post-2025 curve calculated by Ricardo based on the equation in Annexes 4-15 of "Commission Regulation (EU) 2017/1151 as regards the emission type approval procedures for light passenger and commercial vehicles"

* * *

Conversion factors by Passenger Car Market Segments

5.37. For the 2024 GHG Conversion factors, the market classification split (according to
SMMT classifications) was derived using detailed SMMT data on new car
registrations between 2006 and 2023 split by fuel (Table 20) and again combining
this with information extracted from the 2021 ANPR dataset. Adjustment factors
are then applied to consider 'real-world' impacts and the biofuel content of fuels,
consistent with the methodology used to derive the car engine size emission
factors.

5.38. Conversion factors for CH₄ and N₂O are based on the emission factors from the
UK GHGI 2019 (Ricardo Energy & Environment, 2021) and updated to align with
AR5 GWP values. The emission factors used in the UK GHGI are based on
COPERT 5 version 6 (EMISIA, 2022).

5.39. The supplementary market segment based conversion factors for passenger cars
are presented in the 'Passenger vehicles' and 'Business travel- land' worksheets
of the 2024 GHG Conversion factors set.

Table 20: Average car CO₂ conversion factors and total registrations by market segment
for 2006 to 2022 (based on data sourced from SMMT)

Fuel Type Market Segment Example Model NEDC\* gCO₂ per km WLTP gCO₂ per km Registrations % Total

Diesel
A. Mini Smart Fortwo 90.0 N/A 7,517 0.1%
B. Super Mini VW Polo 105.4 119.7 1,510,412 10.87%
C. Lower Medium Ford Focus 114.5 130.2 3,956,203 28.47%
D. Upper Medium Toyota Avensis 131.0 146.3 2,551,074 18.36%
E. Executive BMW 5-Series 137.7 153.0 1,213,651 8.73%
F. Luxury Saloon Bentley Continental GT 170.1 179.0 70,901 0.51%
G. Specialist Sports Mercedes CLS 136.2 180.2 118,920 0.86%
H. Dual Purpose Land Rover Discovery 157.6 179.9 3,329,048 23.95%
I. Multi-Purpose Renault Espace 141.7 173.6 1,140,495 8.21%
All Total 131.4 163.7 13,898,221 100%

Petrol
A. Mini Smart Fortwo 108.5 122.5 790,603 3.96%
B. Super Mini VW Polo 121.9 127.6 10,176,133 50.99%

* * *

Fuel Type Market Segment Example Model NEDC\* gCO₂ per km WLTP gCO₂ per km Registrations % Total
C. Lower Medium Ford Focus 142.1 141.9 5,252,528 26.32%
D. Upper Medium Toyota Avensis 168.4 163.1 888,264 4.45%
E. Executive BMW 5-Series 181.1 190.0 288,487 1.45%
F. Luxury Saloon Bentley Continental GT 284.0 274.5 50,168 0.25%
G. Specialist Sports Mercedes CLS 205.7 217.1 528,845 2.65%
H. Dual Purpose Land Rover Discovery 163.7 175.5 1,462,457 7.33%
I. Multi-Purpose Renault Espace 160.1 148.8 519,921 2.61%
All Total 135.9 144.3 19,957,406 100%
A. Mini Smart Fortwo 108.0 122.5 798,120 2.36%
B. Super Mini VW Polo 119.0 127.5 11,686,545 34.52%
C. Lower Medium Ford Focus 128.6 140.6 9,208,731 27.20%
D. Upper Medium Toyota Avensis 140.3 156.4 3,439,338 10.16%
E. Executive BMW 5-Series 145.3 168.0 1,502,138 4.44%
F. Luxury Saloon Bentley Continental GT 212.1 236.7 121,069 0.36%
G. Specialist Sports Mercedes CLS 186.8 216.6 647,765 1.91%
H. Dual Purpose Land Rover Discovery 159.2 177.3 4,791,505 14.15%
I. Multi-Purpose Renault Espace 147.8 167.0 1,660,416 4.90%
All Total 133.6 147.6 33,855,627 100%

- For 2019 and 2018, NEDCe reported data is converted to NEDC, based on an estimated 9% correlation factor from SMMT based on analysis of vehicle models where both NEDC and NEDCe values exist. NEDCe (NEDC equivalent) data are officially reported figures calculated from WLTP using an official regulatory correlation tool. They are used to check compliance of new vehicle registrations with the EU-wide regulatory CO₂ targets set on NEDC basis.

* * *

Direct Emissions from Taxis

5.40. The conversion factors for black cabs are based on data provided by Transport for London (TfL)23 on the testing of emissions from black cabs using real-world London Taxi cycles, and an average passenger occupancy of 1.5 (average 2.5 people per cab, including the driver) from LTI, 2007 – a more recent source has not yet been identified. This methodology accounts for the significantly different operational cycle of black cabs/taxis in the real world when compared to the NEDC (official vehicle type-approval) values, which significantly increases the emission factor (by ~40% vs NEDC).

5.41. The conversion factors (per passenger km) for regular taxis were estimated based on the average type-approval CO₂ factors for medium and large cars, uplifted by the same factor as for black cabs (i.e. 40%, based on TfL data) to reflect the difference between the type-approval figures and those operating a real-world taxi cycle (i.e. based on different driving conditions to average car use), plus an assumed average passenger occupancy of 1.4 (L.E.K. Consulting, 2002).

5.42. Conversion factors per passenger km for taxis and black cabs are presented in the 'Business travel-land' worksheet of the 2024 GHG Conversion factors set. The base conversion factors per vehicle km are also presented in the 'Business travel-land' worksheet of the 2024 GHG Conversion factors set.

5.43. Conversion factors for CH₄ and N₂O are based on the conversion factors for diesel cars from the UK GHGI 2019 (Ricardo Energy & Environment, 2021), updated to align with AR5 GWP values and are presented together with the overall total conversion factors in the 'Business travel-land' worksheet of the 2024 GHG Conversion factors set.

5.44. It should be noted that the current conversion factors for taxis do not take into account emissions spent from "cruising" for fares. Currently, robust data sources do not exist that could inform such an "empty running" factor. If suitably robust sources are identified in the future, the methodology for taxis may be revisited and revised in a future update to account for this.

Direct Emissions from Vans/Light Goods Vehicles (LGVs)

5.45. Average conversion factors by fuel, for vans/light good vehicles (LGVs: N1 vehicles, vans up to 3.5 tonnes gross vehicle weight - GWW) and by size (Class I, II or III) are presented in Table 21 and in the "Delivery vehicles" worksheet of the 2024 GHG Conversion factors set.

23 The data was provided by TfL in a personal communication and is not available in a public TfL source.

* * *

5.46. Conversion factors for petrol and diesel vans/LGVs are based upon emission
factors and vehicle km for average sized LGVs from the UK GHGI for 2022. The
factors for each class are then calculated relative to the average from quantitative
analysis of regulatory data across the years 2012-2022. For the years 2012-2020
CO2 emissions factors for different size classes were derived from analysis of the
EEA dataset, as detailed in previous updates. This dataset is no longer published
by the EEA for UK vehicles, so an alternative approach was developed. In the
previous publication (GHG CF, 2023) the 2021 regulatory data was derived from
new LGV registrations from the UK DfT table VEH0160\_GB (DfT and DVLA,
2023) matched with reference weight and emissions data from the 2020 EEA
database. Responsibility for the publication of the UK vehicle regulatory data has
now transferred from the EEA to the UK Vehicle Certification Agency (VCA) with
the data expected to be published annually. As of the time of this publication only
the 2021 data (VCA, 2023) as available, therefore, a similar approach has been
taken to the previous update, 2022 vehicle registration statistics from DfT table
VEH0160\_GB (DfT and DVLA, 2023) is matched with reference weight and
emissions data from the 2021 VCA regulatory dataset. Missing data for models
with a high number of registrations is gap filled using data obtained from
manufacturers websites where possible. The conversion factors are further
uplifted by 15% to represent ‘real-world’ emissions (i.e. also factoring in typical
vehicle loading versus unloaded test-cycle based results), consistent with the
previous approach used for cars, and agreed with DfT in the absence of a similar
time-series dataset of ‘real-world’ vs type-approval emissions from vans (see
earlier section on passenger cars). In a future update, it is envisaged this uplift will
be further reviewed.

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5.47. The dataset used to allocate different vehicles to each van class is based on a
reference weight (approximately equivalent to kerb weight plus 60kg) provided in
the VCA van CO2 monitoring database (VCA, 2023) and are carried over from the
2021 in the absence of new 2022 data, on the assumption that there is unlikely to
be significant changes in reference weight on a model by model basis from the
previous year. The dataset holds a variety of information about new vans
registered in 2021 (the most recent year available) and is used to derive the split
of petrol and diesel van stock between size classes, as well as the CO2 emissions
performance of different petrol/diesel van size categories. Importantly, this dataset
is also the basis of the average van loading capacity calculations (see later
section on van freight emission factors) and has replaced the dataset previously
published by the EEA. It is not yet clear, given the VCA has recently taken over
publication of the regulatory data, whether the most recent year required for the
Conversion Factors (2 years in arrears) will be available for future years, or if
vehicle registrations from the DfT will continue to be needed for the latest year. In
the 2024 update, CO2 conversion factors for CNG and LPG vans are calculated
from the conversion factors for conventionally fuelled vans using the same
methodology as for passenger cars (section ). The average van conversion factor
is calculated based on the relative UK GHGI vehicle km for petrol and diesel vans
for 2022, as presented in Table 21.

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\\mathrm {C H} \_ {4}
$$

$$
\\mathrm {N} \_ {2} \\mathrm {O}
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$$
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$$

* * *

5.49. As a final additional step, an accounting for biofuel use has been included in the
calculation of the final vans/LGVs emission factors.

Table 21: New conversion factors for vans for the 2024 GHG Conversion factors

| Van fuel | Van size | Direct gCO2e per km |  |  |  | vkm | Payload Capacity |
| --- | --- | --- | --- | --- | --- | --- | --- |
| CO2 | CH4 | N2O | Total | % split | Tonnes |  |  |
| Petrol(Class I) | Up to 1.305 tonne | 200.0 | 0.3 | 0.4 | 200.7 | 24.4% | 0.47 |
| Petrol(Class II) | 1.305 to 1.740 tonne | 216.4 | 0.3 | 0.4 | 217.1 | 69.7% | 0.71 |
| Petrol(Class III) | Over 1.740 tonne | 348.5 | 0.3 | 0.4 | 349.2 | 5.9% | 0.98 |
| Petrol(average) | Up to 3.5 tonne | 220.2 | 0.3 | 0.4 | 220.9 | 100.0% | 0.67 |
| Diesel(Class I) | Up to 1.305 tonne | 151.9 | 0.0 | 1.7 | 153.6 | 2.6% | 0.49 |
| Diesel(Class II) | 1.305 to 1.740 tonne | 186.7 | 0.0 | 1.7 | 188.3 | 23.8% | 0.84 |
| Diesel(Class III) | Over 1.740 tonne | 272.0 | 0.0 | 1.7 | 273.7 | 73.6% | 1.08 |
| Diesel(average) | Up to 3.5 tonne | 248.6 | 0.0 | 1.7 | 250.2 | 100.0% | 1.01 |
| LPG | Up to 3.5 tonne | 275.6 | 0.0 | 0.5 | 276.2 | 100.0% | 1.00 |
| CNG | Up to 3.5 tonne | 249.4 | 1.3 | 0.5 | 251.2 | 100.0% | 1.00 |
| Average |  | 247.7 | 0.0 | 1.8 | 249.5 | 100.0% | 1.00 |

* * *

Plug-in Hybrid Electric and Battery Electric Vans (xEVs)

5.50. As outlined earlier for cars, since the number of electric cars and vans (xEVs24) in
the UK fleet is rapidly increasing, there is now a need to include specific
conversion factors for such vehicles to complement the existing conversion factors
for other vehicle types.

5.51. The methodology, data sources and key assumptions utilised in the development
of the conversion factors for xEVs are the same for vans as outlined earlier for
cars.

5.52. It should be noted that only models with registrations in the UK fleet up to the end
of 2022 are included in the model.

5.53. Table 22 provides a summary of the van models registered into the UK market by
the end of 2022 (the most recent data year for the source UK DfT’s vehicle
licensing statistics data file VEH\_0270 (DfT, 2023) at the time of the development
of the 2024 GHG Conversion factors). At this point, the vast majority of models
registered are battery electric vehicles (BEV) and so only BEVs are considered in
the conversion factors. Plug-in hybrid electric vehicle (PHEV) registrations are
expected to increase in the EEA database and a methodology will be developed to
accommodate them in future updates to the conversion factors.

Table 22: xEV van models and their allocation to different size categories

| Make | Model | Van Segment | BEV | PHEV |
| --- | --- | --- | --- | --- |
| ADDAX | MT | Class I | Yes | - |
| ALKE | ATX | Class I | Yes | - |
| BYD | ETP3 | Class III | Yes | - |
| CENNTRO | METRO | Class I | Yes | - |
| CITROEN | BERLINGO | Class II | Yes | - |
| CITROEN | E-DISPATCH | Class III | Yes | - |
| CITROEN | RELAY | Class III | Yes | - |
| DFSK | EC35 | Class II | Yes | - |
| FIAT | DOBLO | Class II | Yes | - |
| FIAT | DUCATO | Class III | Yes | - |
| FIAT | SCUDO | Class III | Yes | - |
| FORD | TRANSIT CONNECT | Class III | Yes | - |
| FORD | TRANSIT-CUSTOM | Class III | - | Yes |
| GOUPIL | G4 | Class I | Yes | - |
| IVECO | DAILY | Class III | Yes | - |
| LDV | V80 | Class III | Yes | - |
| LONDON EV COMPANY | VN5 | Class III | - | Yes |
| MAN | ETGE | Class III | Yes | - |
| MERCEDES | VITO | Class III | Yes | - |
| MERCEDES | ESPRINTER | Class III | Yes | - |
| MERCEDES | EVITO | Class III | Yes | - |
| MIA | MIA | Class I | Yes | - |
| NISSAN | E-NV200 | Class II | Yes | - |
| OPEL | COMBO | Class III | Yes | - |
| OPEL | VIVARO | Class III | Yes | - |
| PEUGEOT | E-BOXER | Class III | Yes | - |
| PEUGEOT | EXPERT | Class III | Yes | - |
| PEUGEOT | PARTNER | Class II | Yes | - |
| RENAULT | MASTER | Class III | Yes | - |
| RENAULT | KANGOO | Class II | Yes | - |
| RENAULT | ZOE | Class II | Yes | - |
| SAIC MAXUS | E DELIVER | Class II | Yes | - |
| SAIC MAXUS | V80 | Class III | Yes | - |
| TATA | ACE | Class I | Yes | - |
| TOYOTA | PROACE | Class III | Yes | - |
| VOLKSWAGEN | ETRANSPORTER | Class III | Yes | - |
| VOLKSWAGEN | ID BUZZ | Class III | Yes | - |

Notes: Only includes models with registrations in the UK fleet up to the end of 2022

5.54. All other methodological details are as already outlined for xEV passenger cars.

Direct Emissions from Buses

5.55. The 2015 and earlier updates used data from DfT from the Bus Service Operators
Grant (BSOG) in combination with DfT bus activity statistics (vehicle km,
passenger km, average passenger occupancy) to estimate conversion factors for
local buses. DfT holds very accurate data on the total amount of money provided
to bus service operators under the scheme, which provides a fixed amount of
financial support per unit of fuel consumed. Therefore, the total amount of fuel
consumed (and hence CO2 emissions) could be calculated from this, which when
combined with DfT statistics on total vehicle km, bus occupancy and passenger
km allow the calculation of emission factors25.

* * *

5.56. From the 2016 update onwards, it was necessary to make some methodological
changes to the calculations due to changes in the Scope/coverage of the
underlying DfT datasets, which include:

a) BSOG data are now only available for commercial services, and not also for local
authority supported services.
b) BSOG data are now only available for England, outside of London: i.e. data are no

b) BSOG data are now only available for England, outside of London: i.e. data are no
longer available for London, due to a difference in how funding for the city is
managed/provided, nor for other parts of the UK.

5.57. The conversion factors for buses account for additional direct CO2 emissions from
the use of selective catalytic reduction (SCR). This technology uses a urea
solution (also known as ‘AdBlue’) to effectively remove NOx and NO2 from diesel
engines’ exhaust gases; this process occurs over a specially formulated catalyst.
The urea solution is injected into the vehicles’ exhaust system before harmful NOx
emissions are generated from the tail pipe. When the fuel is burnt, urea solution is
injected into the SCR catalyst to convert the NOx into a less harmful mixture of
nitrogen and water vapour; small amounts of carbon dioxide are also produced as
a result of this reaction. Emissions from the consumption of urea in buses have
been included in the estimates for overall CO2 conversion factors for buses. A
summary of the key assumptions used in the calculation of emissions from urea is
provided in the following Table 23. These are based on assumptions in the
EMEP/EEA Emissions Inventory Guidebook (EEA, 2019).

$$
\\mathrm {C O} \_ {2}
$$

$$
\\mathrm {N O} \_ {\\mathrm {x}}
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$$
\\mathrm {N O} \_ {\\mathrm {x}}
$$

$$
\\mathrm {C O} \_ {2}
$$

Table 23: Key assumptions used in the calculation of CO2 emissions from Urea (aka
‘AdBlue’) use

$$
\\mathrm {C O} \_ {2}
$$

|  | CO2EF for urea consumption(kgCO2/kg urea solution)1 | Percentage of vehicles using urea | Urea consumption rate as a percentage of fuel consumed by vehicles using urea |
| --- | --- | --- | --- |
| Euro IV | 0.238 | 75% | 4% |
| Euro V | 0.238 | 75% | 6% |
| Euro VI | 0.238 | 100% | 3.5% |

1
Notes: Assumes 32.5% (by mass) aqueous solution of urea

a) Total fuel consumption (Million litres) = Total BSOG (£million) / BSOG fuel rate
(p/litre) x 100
b) Total bus passenger-km (Million pkm) = Total activity (Million vkm) x Average bus

b) Total bus passenger-km (Million pkm) = Total activity (Million vkm) x Average bus
occupancy (#)
c) Average fuel consumption (litres/pkm) = Total fuel consumption / Total bus

5.58. Briefly, the main calculation for local buses can be summarised as follows:

c) Average fuel consumption (litres/pkm) = Total fuel consumption / Total bus
passenger-km
d) Average bus emission factor = Average fuel consumption x Fuel Emission Factor

d) Average bus emission factor = Average fuel consumption x Fuel Emission Factor
(kgCO2e/litre) + Average Emission Factor from Urea Use

5.59. As a final additional step, biofuel use is accounted for in the final bus emission
factors.

* * *

5.60. Conversion factors for coach services were estimated based on figures from
National Express, who provide the majority of scheduled coach services in the UK.

5.61. Conversion factors for CH4 and N2O are based on the conversion factors from the
UK GHG Inventory 2019 and updated to align with AR5 GWP values. These
factors are also presented together with an overall total factor in Table 24.

$$
\\mathrm {N} \_ {2} \\mathrm {O}
$$

5.62. Table 24 gives a summary of the 2024 GHG Conversion factors and average
passenger occupancy. It should also be noted that fuel consumption and
conversion factors for individual operators and services will vary significantly
depending on the local conditions, the specific vehicles used and on the typical
occupancy achieved.

Table 24: Conversion factors for buses for the 2024 GHG Conversion factors

| Bus type | Average passenger occupancy | gCO2e per passenger km |  |  |  |
| --- | --- | --- | --- | --- | --- |
| CO2 | CH4 | N2O | Total |  |  |
| Local bus(not London) | 10.07 | 129.09 | 0.02 | 0.88 | 129.99 |
| Local London bus | 16.70 | 73.99 | 0.01 | 0.47 | 74.47 |
| Average local bus | 11.90 | 107.72 | 0.01 | 0.73 | 108.46 |
| Coach | 17.56 | 26.68 | 0.01 | 0.48 | 27.17 |

Notes: Average load factors/passenger occupancy mainly taken from DfT Bus statistics, Table BUS0304 “Average
bus occupancy on local bus services by metropolitan area status and country: Great Britain, annual from 2004/05”.

- Combined figure based on data from DfT for non-local buses and coaches combined calculated based on an
  average of the last 5 years for which this was available (up to 2007). Actual occupancy for coaches alone is likely to
  be significantly higher.

Direct Emissions from Motorcycles

5.65. Conversion factors for motorcycles are split into 3 categories:

5.64. Data from type approval is not currently readily available for motorbikes and CO2
emission measurements were only mandatory in motorcycle type approval from
2005.

a) Small motorbikes (mopeds/scooters up to 125cc);
b) Medium motorbikes (125-500cc); and

$$
\\mathrm {C O} \_ {2}
$$

c) Large motorbikes (over 500cc).

* * *

5.66. The conversion factors are calculated based on a large dataset kindly provided by
26
(Clear, 2008), based on a mix of magazine road test reports and user reported
data. A summary is presented in Table 25, with the corresponding complete
conversion factors developed for motorcycles presented in the ‘Passenger
vehicles’ worksheet of the 2024 GHG Conversion factors set. The total average
has been calculated weighted by the relative number of registrations of each
category according to DfT licencing statistics for 2019 (DVLA, 2020).

5.67. These conversion factors are based predominantly on data derived from realworld riding conditions (rather than test-cycle based data) and are therefore likely
to be more representative of typical in-use performance. The average difference
between the factors based on real-world observed fuel consumption and other
figures based upon test-cycle data from the European Motorcycle Manufacturers
Association (ACEM) (+9%) is smaller than the corresponding differential
previously used to uplift cars and vans test cycle data to real-world equivalents
(+15%).

5.68. Conversion factors for CH4 and N2O are based on the conversion factors from the
UK GHGI 2019 (Ricardo Energy & Environment, 2021) and have been updated to
align with AR5 GWP values. These factors are also presented together with
overall total conversion factors in the “Passenger vehicles”, “Business travel -
land”, and “Managed assets- vehicles” worksheets of the 2024 GHG Conversion
factors set.

$$
\\mathrm {N} \_ {2} \\mathrm {O}
$$

Table 25: Summary dataset on CO2 emissions from motorcycles based on detailed data
provided by Clear (2008)

| CC Range | Model Count | Number | Av. gCO2/km | Av. MPG\* |
| --- | --- | --- | --- | --- |
| Up to 125cc | 24 | 58 | 85.0 | 77.3 |
| 125cc to 200cc | 3 | 13 | 77.8 | 84.4 |
| 200cc to 300cc | 16 | 57 | 93.1 | 70.5 |
| 300cc to 400cc | 8 | 22 | 112.5 | 58.4 |
| 400cc to 500cc | 9 | 37 | 122.0 | 53.9 |
| 500cc to 600cc | 24 | 105 | 139.2 | 47.2 |
| 600cc to 700cc | 19 | 72 | 125.9 | 52.2 |
| 700cc to 800cc | 21 | 86 | 133.4 | 49.3 |
| 800cc to 900cc | 21 | 83 | 127.1 | 51.7 |
| 900cc to 1000cc | 35 | 138 | 154.1 | 42.6 |
| 1000cc to 1100cc | 14 | 57 | 135.6 | 48.5 |
| 1100cc to 1200cc | 23 | 96 | 136.9 | 48.0 |
| 1200cc to 1300cc | 9 | 32 | 136.6 | 48.1 |
| 1300cc to 1400cc | 3 | 13 | 128.7 | 51.1 |

26
Dataset of motorcycle fuel consumption compiled by Clear ( [http://www.clear-offset.com/](http://www.clear-offset.com/)) for the development of
its motorcycle CO2 model used in its carbon offsetting products.

$$
\\mathrm {C O} \_ {2}
$$

* * *

| CC Range | Model Count | Number | Av. gCO2/km | Av. MPG\* |
| --- | --- | --- | --- | --- |
| 1400cc to 1500cc | 61 | 256 | 132.2 | 49.7 |
| 1500cc to 1600cc | 4 | 13 | 170.7 | 38.5 |
| 1600cc to 1700cc | 5 | 21 | 145.7 | 45.1 |
| 1700cc to 1800cc | 3 | 15 | 161.0 | 40.8 |
| 1800cc to 1900cc | 0 | 0 |  | 0.0 |
| 1900cc to 2000cc | 0 | 0 |  | 0.0 |
| 2000cc to 2100cc | 1 | 5 | 140.9 | 46.6 |
| <125cc | 24 | 58 | 85.0 | 77.3 |
| 126-500cc | 36 | 129 | 103.2 | 63.7 |
| >500cc | 243 | 992 | 137.2 | 47.9 |
| Total | 303 | 1179 | 116.9 | 56.2 |

Note: Summary data based on data provided by Clear ( [www.clear-offset.com](http://www.clear-offset.com/)) from a mix of magazine road test
reports and user reported data. \* MPG has been calculated from the supplied gCO 2/km dataset, using the fuel
properties for petrol from the latest conversion factors dataset.

Direct Emissions from Passenger Rail

5.69. Conversion factors for passenger rail services remain constant since the publish
of 2021 GHG Conversion factors but have been updated to align with AR5 instead
of AR4 GWP valuesin the 2023 update. These factorsare provided in the
“Business travel – land” worksheetof the 2024 GHG Conversion factors set.
These include updates to the national rail, international rail (Eurostar), light rail
schemes and the London Underground. These factors are based on the
assumptions outlined in the following paragraphs. Note that all references to
occupancy, passenger numbers/km data and another ridership associated data is
based on 2019 rather than 2020 data as it is less unaffected by the COVID-19
pandemic.

International Rail (Eurostar)

5.70. The international rail factor is based on a passenger-km weighted average of the
conversion factors for the following Eurostar routes: London Brussels, London--
Paris, LondonMarne Le Vallee (Disney), London-Avignon-, LondonAmsterdam-
27
and the ski train from Londonto Bourg St Maurice. The conversion factors were
provided by Eurostar for the 2021 update, together with information on the basis of
the electricity figures used in their calculation.

* * *

a) Total electricity use by Eurostar trains on the UK and France/Belgium track
sections;
b) Total passenger numbers (and therefore calculated passenger km) on all

b) Total passenger numbers (and therefore calculated passenger km) on all
Eurostar services;
c) Conversion factors for electricity (in kgCO2 per kWh) for the UK and

c) Conversion factors for electricity (in kgCO2 per kWh) for the UK and
France/Belgium journey sections. These are based on the UK grid average
electricity from the GHG Conversion factors and the France/Belgium grid
averages from the last freely available version of the IEA CO2 Emissions from
Fuel Combustion highlights dataset (from 2013).

5.72. CH4 and N2O conversion factors remain constant since the publish of 2021 GHG
Conversion factors, but have been updated to align with AR5 GWP values. These
factors in the 2021 GHG Conversion factors were estimated from the
corresponding conversion factors for electricity generation, proportional to the CO2
emission factors.

$$
\\mathrm {C O} \_ {2}
$$

National Rail

5.73. The national rail factor refers to an average emission per passenger kilometre for
diesel and electric trains in 2020-21. The factor is sourced from information from
the Office of the Rail Regulator’s National rail trends for 2019-20 (ORR, 2020).
This has been calculated based on total electricity and diesel consumed by the
railway for the year sourced from the Association of Train Operating Companies
(ATOC), and the total number of passenger kilometres (from National Rail
Trends).

5.74. CH4 and N2O conversion factors remain constant since the publish of 2021 GHG
Conversion factors, but have been updated to align with AR5 GWP values. These
factors in the 2021 GHG Conversion factors were estimated from the
corresponding emissions factors for electricity generation and diesel rail from the
UK GHG Inventory 2021, proportional to the CO2 emission factors. The
conversion factors were calculated based on the relative passenger km
proportions of diesel and electric rail provided by DfT for 2006-2007 (since no
newer datasets are available from DfT).
Light Rail

Light Rail

5.75. The light rail factors were based on an average of factors for a range of UK tram
and light rail systems, as detailed in Table 26.

5.78. The factor for the Glasgow Underground was calculated based on the annual
passenger km data from DfT’s Glasgow Underground statistics, and the new 2021
grid electricity CO2 emission factor.

* * *

5.79. The average emission factor for light rail and tram was estimated based on the
relative passenger km of the eight different rail systems (see Table 26).

5.80. CH4 and N2O conversion factors remain constant since the publish of 2021 GHG
Conversion factors but have been updated to align with AR5 GWP values. These
factors in the 2021 GHG Conversion factors were estimated from the
corresponding emissions factors for electricity generation, proportional to the CO2
emission factors.

$$
\\mathrm {N} \_ {2} \\mathrm {O}
$$

$$
\\mathrm {C O} \_ {2}
$$

Table 26: GHG emission factors, electricity consumption and passenger km for different
tram and light rail services

|  | Type | Electricity use | gCO2e per passenger km |  |  |  | Million pkm |
| --- | --- | --- | --- | --- | --- | --- | --- |
| kWh/pkm | CO2 | CH4 | N2O | Total |  |  |  |
| DLR(Docklands Light Rail) | Light Rail | 0.109 | 22.74 | 0.10 | 0.17 | 23.01 | 620.70 |
| Glasgow Underground | Light Rail | 0.164 | 34.29 | 0.15 | 0.26 | 34.70 | 40.70 |
| Midland Metro | Light Rail | 0.135 | 28.24 | 0.12 | 0.21 | 28.57 | 84.30 |
| Tyne and Wear Metro | Light Rail | 0.233 | 48.61 | 0.21 | 0.36 | 49.19 | 289.10 |
| London Overground | Light Rail | 0.109 | 22.83 | 0.10 | 0.17 | 23.10 | 1,285.05 |
| London Tramlink | Tram | 0.119 | 24.85 | 0.11 | 0.19 | 25.14 | 149.19 |
| Manchester Metrolink | Tram | 0.078 | 16.37 | 0.07 | 0.12 | 16.56 | 463.00 |
| Supertram | Tram | 0.350 | 73.05 | 0.32 | 0.55 | 73.92 | 68.20 |
| Average\* |  | 0.124 | 25.85 | 0.11 | 0.19 | 26.16 | 3000 |

Notes: \* Weighted by relative passenger km

London Underground

5.82. CH4 and N2O conversion factorsremain constant since the publish of 2021 GHG
Conversion factors, but have been updated to align with AR5 GWP values. These
factors in the 2021 GHG Conversion factors were estimated from the
corresponding emissions factors for electricity generation, proportional to the CO 2
emission factors.

$$
\\mathrm {C O} \_ {2}
$$

$$
\\mathrm {C O} \_ {2}
$$

* * *

Indirect/WTT Emissions from Passenger Land Transport
Cars, Vans, Motorcycles, Taxis, Buses and Ferries

5.83. Indirect/WTT conversion factors for cars, vans, motorcycles, taxis, buses and
ferries include only emissions resulting from the fuel lifecycle (i.e. production and
distribution of the relevant transport fuel). These indirect/WTT conversion factors
were derived using simple ratios of the direct CO2 conversion factors and the
indirect/WTT conversion factors for the relevant fuels from the “Fuels” worksheet,
and applying the same ratios to the corresponding direct CO2 conversion factors
for vehicle types using these fuels. Indirect/WTT conversion factors are shown in
the “Passenger vehicles”, “Business travel – land” and “Business travel – air”
worksheets in the 2024 GHG Conversion factors set.

$$
\\mathrm {C O} \_ {2}
$$

$$
\\mathrm {C O} \_ {2}
$$

Rail

5.84. Indirect/WTT conversion factors for international rail (Eurostar), light rail and the
London Underground were derived using a simple ratio of the direct CO2
conversion factors and the indirect/WTT conversion factors for grid electricity from
the “UK Electricity” worksheet and the corresponding direct CO2
factors for vehicle types in the “Passenger vehicles”, “Business travel – land” and
“Business travel – air” worksheets in the GHG Conversion factors set.

Indirect/WTT conversion factors for international rail (Eurostar), light rail and the
London Underground were derived using a simple ratio of the direct CO2
conversion factors and the indirect/WTT conversion factors for grid electricity from
the “UK Electricity” worksheet and the corresponding direct CO2 conversion
factors for vehicle types in the “Passenger vehicles”, “Business travel – land” and
“Business travel – air” worksheets in the GHG Conversion factors set.

$$
\\mathrm {C O} \_ {2}
$$

5.85. The conversion factors for National rail services are based on a mixture of
emissions from diesel and electric rail. Indirect/WTT conversion factors were
therefore calculated from corresponding estimates for diesel and electric rail
combined using relative passenger km proportions of diesel and electric rail
provided by DfT for 2006-7 (no newer similar dataset is available).

* * *

6. Freight Land Transport Emission Factors

Section summary

6.1. This section describes the calculation of the conversion factors for the transport of
freight on land (road and rail). Scope 1 factors included are for delivery vehicles
owned or controlled by the reporting organisation. Scope 3 factors are described
for freighting goods over land through a third-party company, including factors for
both the whole vehicle’s load of goods, or per tonne of goods shipped. WTT
factors for both delivery vehicles owned by the reporting organisation and for
freighting goods via a third party. Factors for managed assets (vans/LGVs, HGVs)
are also detailed in this section.

6.2. Table 27 shows where the related worksheets to the freight land transport
conversion factors are available in the online spreadsheets of the UK GHG
Conversion factors set.

Table 27 Related worksheets to freight land transport emission factors

| Worksheet name | Full set | Condensed set |
| --- | --- | --- |
| Delivery vehicles | Y | N |
| Freighting goods\* | Y | Y |
| WTT- delivery vehicles & freight\* | Y | N |
| Managed assets- vehicles\*\* | Y | Y |

Note: \* vans, HGVs and rail only; \*\* vans and HGVs only

Summary of changes since the previous update

6.3. Regulatory data for LGVs is now published by the VCA (previously the EEA),
however, the 2022 dataset had not been published at the time of publication. For
the 2024 update, DfT statistics on new vehicle registrations LGVs are matched
mass and emission factor variables for individual models from the 2021 VCA
dataset, which are used to determine factors for each class relative to the
average.

* * *

ARTEMIS28 project showing how fuel efficiency, and therefore the CO2 emissions,
varies with vehicle load.

$$
\\mathrm {C O} \_ {2}
$$

6.5. The miles per gallon (MPG) figures in Table RFS0141 (DfT, 2017) are converted
to gCO2 per km factors using the standard fuel conversion factor for diesel in the
2024 GHG Conversion factors. Table RFS0125 (DfT, 2023a) shows the percent
loading factors are on average between 33-82% in the UK HGV fleet. Figures from
the ARTEMIS project show that the effect of the load becomes proportionately
greater for heavier classes of HGVs. In other words, the relative difference in fuel
consumption between running an HGV completely empty or fully laden is greater
for a large >33t HGV than it is for a small <7.5t HGV. From the analysis of the
ARTEMIS data, it was possible to derive the figures in Table 28 showing the
change in CO2 emissions for a vehicle completely empty (0% load) or fully laden
(100% load) on a weight basis compared with the emissions at half-load (50%
load). The data show the effect of the load is symmetrical and largely independent
of the HGVs Euro emission classification and type of drive cycle. So, for example,
a >17t rigid HGV emits 18% more CO2 per kilometre when fully laden and 18%
less CO2 per kilometre when empty relative to emissions at half-load.

$$
\\mathrm {g C O} \_ {2}
$$

$$
\\mathrm {C O} \_ {2}
$$

$$
\\mathrm {C O} \_ {2}
$$

$$
\\mathrm {C O} \_ {2}
$$

6.6. The refrigerated/temperature-controlled HGVs included a 19.3% and 15.9% uplift
which is applied to rigid and arctic refrigerated/temperature-controlled HGVs
respectively. The refrigerated/temperature-controlled average factors have a
17.3% uplift applied. This is based on average data for different sizes of
refrigerated HGV from (Tassou, S.A., et al., 2009). This accounts for the typical
additional energy needed to power refrigeration equipment in such vehicles over
similar non-refrigerated alternatives (AEA/Ricardo, 2011).

The refrigerated/temperature-controlled HGVs included a 19.3% and 15.9% uplift
which is applied to rigid and arctic refrigerated/temperature-controlled HGVs
respectively. The refrigerated/temperature-controlled average factors have a
17.3% uplift applied. This is based on average data for different sizes of
refrigerated HGV from (Tassou, S.A., et al., 2009). This accounts for the typical
additional energy needed to power refrigeration equipment in such vehicles over
similar non-refrigerated alternatives (AEA/Ricardo, 2011).

Table 28: Change in CO2 emissions caused by +/- 50% change in load from the average
loading factor of 50%

$$
\\mathrm {C O} \_ {2}
$$

|  | Gross Vehicle Weight(GVW) | % change in CO2 emissions |
| --- | --- | --- |
| Rigid | <7.5t | ±8% |
| 7.5-17t | ±12.5% |  |
| >17t | ±18% |  |
| Articulated | <33t | ±20% |
| >33t | ±25% |  |

Source: EU-ARTEMIS project

$$
\\pm 8 %
$$

$$
\\mathrm {C O} \_ {2}
$$

$$
\\mathrm {C O} \_ {2}
$$ are shown in the final factors presented in the “Delivery vehicles” and “Freighting
goods” worksheets of the 2024 GHG Conversion factors set.

6.8. The loading factors in Table 28 were then used to derive corresponding CO2
factors for 0% and 100% loadings in the above sections. Because the effect of
vehicle loading on CO2 emissions is linear with load (according to the ARTEMIS
data), then these factors can be linearly interpolated if a more precise figure on
vehicle load is known. For example, an HGV running at 75% load would have a
CO2 factor halfway between the values for 50% and 100% laden factors.

$$
\\mathrm {C O} \_ {2}
$$

$$
\\mathrm {C O} \_ {2}
$$

$$
\\mathrm {C O} \_ {2}
$$

6.9. It might be surprising to see that the CO2
than for a >33t articulated HGV. However, these factors reflect the estimated MPG
figures from DfT statistics that consistently show worse MPG fuel efficiency, on
average, for large rigid HGVs than large articulated HGVs once the relative
degree of loading is accounted for. This is likely to be a result of the usage pattern
for different types of HGVs where large rigid HGVs may spend more time
travelling at lower, more congested urban speeds, operating at lower fuel
efficiency than articulated HGVs which spend more time travelling under higher
speed, free-flowing traffic conditions on motorways where fuel efficiency is closer
to optimum. Under the drive cycle conditions more typically experienced by large
articulated HGVs, the CO2 factors for large rigid HGVs may be lower than

It might be surprising to see that the CO2 factor for a >17t rigid HGV is greater
than for a >33t articulated HGV. However, these factors reflect the estimated MPG
figures from DfT statistics that consistently show worse MPG fuel efficiency, on
average, for large rigid HGVs than large articulated HGVs once the relative
degree of loading is accounted for. This is likely to be a result of the usage pattern
for different types of HGVs where large rigid HGVs may spend more time
travelling at lower, more congested urban speeds, operating at lower fuel
efficiency than articulated HGVs which spend more time travelling under higher
speed, free-flowing traffic conditions on motorways where fuel efficiency is closer
to optimum. Under the drive cycle conditions more typically experienced by large
factors for large rigid HGVs may be lower than

articulated HGVs, the CO2 factors for large rigid HGVs may be lower than
indicated in “Delivery vehicles” and “Freighting goods” worksheets of the 2024

indicated in “Delivery vehicles” and “Freighting goods” worksheets of the 2024
GHG Conversion factors set. Thus, the factors in “Delivery vehicles” and

GHG Conversion factors set. Thus, the factors in “Delivery vehicles” and
“Freighting goods” worksheets, linked to the DfT statistics (DfT, 2017) on MPG
(estimated by DfT from the survey data), reflect each HGV class’s typical usage
pattern on the GB road network.

$$
\\mathrm {C O} \_ {2}
$$

$$
\\mathrm {C O} \_ {2}
$$

6.10. UK average factors for all rigid and articulated classes of HGVs are also provided
in the “Delivery vehicles” and “Freighting goods” worksheets of the 2024 GHG
Conversion factors set, if the user requires aggregate factors for these main
classes of HGVs, perhaps in case the weight class of the HGV is not known.
Again, these factors represent averages for the GB HGV fleet in 2022. These are
derived directly from the mpg values for rigid and articulated HGVs in Table
RFS0141 (DfT, 2017).

6.12. The conversion factors included in the “Delivery vehicles” worksheet of the 2024
GHG Conversion factors set are provided in distance units to enable CO2
emissions to be calculated from the distance travelled by the HGV in km multiplied
by the appropriate conversion factor for the type of HGV and, if known, the extent
of loading.

$$
\\mathrm {C O} \_ {2}
$$

$$
\\mathrm {C O} \_ {2}
$$

$$
\\mathrm {C O} \_ {2}
$$ each weight class of rigid and articulated HGVs, for all rigid and for all articulated,
and aggregated for all HGVs. These are derived from the fleet average gCO2 per
vehicle km factors in the “Delivery vehicles” worksheet. The average tonnes of
freight lifted figures are derived from the tkm and vehicle km (vkm) figures given
for each class of HGVs in Tables RFS0113 and RFS0110, respectively (DfT,
2023a). Dividing the tkm by the vkm figures gives the average tonnes of freight
lifted by each HGV class. The 2024 GHG Conversion factors include factors in
tonne km (tkm) for all loads (0%, 50%, 100% and average).

6.14. A tkm is the distance travelled multiplied by the weight of freight carried by the
HGV. So, for example, an HGV carrying 5 tonnes freight over 100 km has a tkm
value of 500 tkm. The CO2 emissions are calculated from these factors by
multiplying the number of tkm the user has for the distance and weight of the
goods being moved by the CO2 conversion factor in the “Freighting goods”
worksheet of the 2024 GHG Conversion factors for the relevant HGV class.

$$
\\mathrm {C O} \_ {2}
$$

$$
\\mathrm {C O} \_ {2}
$$

6.15. Conversion factors for CH4 and N2O for all HGV classes remain constant since the
publish of 2021 GHG Conversion factors but have been updated to align with AR5
GWP values. These factors in the 2021 GHG Conversion factors are based on the
conversion factors from the UK GHG Inventory 2021. CH4 and N2O emissions are
assumed to scale relative to vehicle class/CO2 emissions for HGVs. These factors
are presented with an overall total factor in the “Delivery vehicles” and “Freighting
goods” worksheets of the 2024 GHG Conversion factors set.

$$
\\mathrm {C H} \_ {4}
$$

$$
\\mathrm {N} \_ {2} \\mathrm {O}
$$

$$
\\mathrm {C H} \_ {4}
$$

$$
\\mathrm {N} \_ {2} \\mathrm {O}
$$

$$
\\mathrm {C O} \_ {2}
$$

6.16. Emissions from the consumption of urea to control NOx exhaust emissions (in
SCR systems) in HGVs are included in the estimates for overall CO2 emission
factors. The method for this is the same as for buses, as described in the “Direct
Emissions from Buses” section.

$$
\\mathrm {N O} \_ {\\mathrm {x}}
$$

$$
\\mathrm {C O} \_ {2}
$$

Direct Emissions from Vans/Light Goods Vehicles (LGVs)

6.17. Conversion factors for light good vehicles (LGVs, vans up to 3.5 tonnes gross
vehicle weight - GVW), were calculated based on the conversion factors per
vehicle-km in the earlier section on “Direct Emissions from Vans/Light Goods
Vehicles (LGVs)”.

6.18. The typical / average capacities and average payloads that are used in the
calculation of van conversion factors per tonne km are presented in Table 29. The
average payload capacity values are based on the quantitative (registrationsweighted) assessment of the EEA and VCA van CO2 monitoring databases for
2012-2022 registrations in the UK (EEA, 2021b), As previously mentioned new
registrations for 2022 are obtained from the DfT table VEH0160\_GB (DfT and
DVLA, 2023), with typical / average capacities and average payloads for 2022
registrations based on the 2021 VCA database as used in the previous update.
These databases provide information on the number of registrations for different
vehicle makes and models with specifications including the unloaded (reference)
mass of the vehicle, maximum permitted weight rating (i.e. Gross Vehicle Weight,
GVW) and regulatory CO2 emission factor.

$$
\\mathrm {C O} \_ {2}
$$

$$
\\mathrm {C O} \_ {2}
$$

* * *

Table 29: Typical van freight capacities and estimated average payload

| Van fuel | Van size,Gross Vehicle Weight | Vkm% split | Av. Payload Capacity,tonnes | Av. Payload,tonnes |
| --- | --- | --- | --- | --- |
| Petrol(Class I) | Up to 1.305 tonne | 24% | 0.47 | 0.17 |
| Petrol(Class II) | 1.305 to 1.740 tonne | 70% | 0.71 | 0.26 |
| Petrol(Class III) | Over 1.740 tonne | 6% | 0.98 | 0.40 |
| Petrol(average) | Up to 3.5 tonne | 100% | 0.67 | 0.27 |
| Diesel(Class I) | Up to 1.305 tonne | 3% | 0.49 | 0.18 |
| Diesel(Class II) | 1.305 to 1.740 tonne | 24% | 0.84 | 0.31 |
| Diesel(Class III) | Over 1.740 tonne | 74% | 1.08 | 0.45 |
| Diesel(average) | Up to 3.5 tonne | 100% | 1.01 | 0.41 |
| LPG(average) | Up to 3.5 tonne | 100% | 1.00 | 0.40 |
| CNG(average) | Up to 3.5 tonne | 100% | 1.00 | 0.40 |
| Average | Up to 3.5 tonne | 100% | 1.00 | 0.40 |

6.19. The average load factors assumed for different vehicle types used to calculate the
average payloads in Table 29are summarised inTable 30, on the basis of DfT
statistics from a survey of company owned vans. No new/more recent datasets
were available for the average % loading of vans/LGVs for the 2024 update.

| Average van loading | Utilisation of vehicle volume capacity |  |  |  |  |
| --- | --- | --- | --- | --- | --- |
| 0-25% | 26-50% | 51-75% | 76-100% | Total |  |
| Mid-point for van loading ranges | 12.5% | 37.5% | 62.5% | 87.5% |  |
| Proportion of vehicles in the loading range |  |  |  |  |  |
| Up to 1.8 tonnes | 45% | 25% | 18% | 12% | 100% |
| 1.8-3.5 tonnes | 36% | 28% | 21% | 15% | 100% |
| All LGVs | 38% | 27% | 21% | 14% | 100% |
| Estimated weighted average % loading |  |  |  |  |  |
| Up to 1.8 tonnes | - | - | - | - | 36.8% |
| 1.8-3.5 tonnes | - | - | - | - | 41.3% |
| All LGVs | - | - | - | - | 40.3% |

6.20. Conversion factors for CH4 and N2O remain constant since the publish of 2021
GHG Conversion factors, but have been updated to align with AR5 GWP values.
These factors in the 2021 GHG Conversion factorsare based on the conversion
factors from the UK GHG Inventory2021. N2O emissions are assumed to scale
relative to vehicle class/CO2 emissions for diesel vans.

$$
\\mathrm {N} \_ {2} \\mathrm {O}
$$

* * *

6.21. Conversion factors per tonne km are calculated from the average load factors for
the different weight classes in combination with the average freight capacities of
the different vans in Table 29 and the conversion factors per vehicle-km in the
“Delivery vehicles” and “Freighting goods” worksheets of the 2024 GHG
Conversion factors set.

Direct Emissions from Rail Freight

6.22. Rail freight conversion factors remain constant since the publish of 2021 GHG
Conversion factors, but have been updated from AR4 to AR5 GWP values.

6.23. The data used to update the rail freight conversion factors for the 2024 GHG
Conversion factors set, was provided by the Office of the Rail Regulator’s (ORR,
2021a). This factor is presented in “Freighting goods” worksheet of the 2024 GHG
Conversion factors set.

6.24. The factor can be expected to vary with rail traffic route, speed and train weight.
Freight trains are hauled by electric and diesel locomotives, but the vast majority
of freight is carried by diesel rail and correspondingly CO2 emissions from diesel
rail freight are over 96% of the total CO2 from rail freight for 2019-20 which is
extrapolated to 2020-21 (ORR, 2021a).

6.25. Traffic-, route- and freight-specific factors are not currently available, though these
would present a more appropriate means of comparing modes (e.g. for bulk
aggregates, intermodal, other types of freight). The rail freight CO2 factor will be
reviewed and updated if data become available relevant to rail freight movement
in the UK.

6.26. CH4 and N2O conversion factors remain constant since the publish of 2021 GHG
Conversion factors but have been updated to align with AR5 GWP values. These
factors in the 2021 GHG Conversion factors were estimated from the
corresponding emissions for diesel rail from the UK GHG Inventory 2021,

factors in the 2021 GHG Conversion factors were estimated from the
corresponding emissions for diesel rail from the UK GHG Inventory 2021,
proportional to the CO2 emissions. The conversion factors were calculated based
on the relative passenger km proportions of diesel and electric rail provided by DfT
for 2006-7 in the absence of more suitable tonne km data for freight.

factors in the 2021 GHG Conversion factors were estimated from the
corresponding emissions for diesel rail from the UK GHG Inventory 2021,
emissions. The conversion factors were calculated based
on the relative passenger km proportions of diesel and electric rail provided by DfT
for 2006-7 in the absence of more suitable tonne km data for freight.

$$
\\mathrm {C O} \_ {2}
$$

Indirect/WTT Emissions from Freight Land Transport
Vans and HGVs

6.27. Indirect/WTT conversion factors for Vans and HGVs include only emissions
resulting from the fuel lifecycle (i.e. production and distribution of the relevant
transport fuel). These indirect/WTT conversion factors were derived using simple
ratios of the direct CO2 conversion factors and the indirect/WTT conversion factors
for the relevant fuels from the “Fuels” worksheet and applying the same ratios to
the corresponding direct CO2 conversion factors for vehicle types using these
fuels.

Indirect/WTT conversion factors for Vans and HGVs include only emissions
resulting from the fuel lifecycle (i.e. production and distribution of the relevant
transport fuel). These indirect/WTT conversion factors were derived using simple
conversion factors and the indirect/WTT conversion factors
for the relevant fuels from the “Fuels” worksheet and applying the same ratios to
conversion factors for vehicle types using these

* * *

6.29. The conversion factors for freight rail services are based on a mixture of
emissions from diesel and electric rail. Indirect/WTT conversion factors were
therefore calculated in a similar way to the other freight transport modes, except
for combining indirect/WTT conversion factors for diesel and electricity into a
weighted average for freight rail using relative CO2 emissions from traction energy
for diesel and electric freight rail provided from ORR in “Table 2.100 Estimates of
passenger and freight energy consumption and CO2e emissions” (ORR, 2021a).

$$
\\mathrm {C O} \_ {2}
$$

* * *

7. Sea Transport Emission Factors

Section summary

7.1. This section contains Scope 3 factors only, relating to direct emissions from
transport by sea, and WTT emissions for business travel by sea, and for freighting
goods by sea. The business travel factors should be used for passenger ferries
used for business trips. The WTT factors relate to emissions from the upstream
extraction, refining and transport of fuels before they are used to power the ships.

7.2. Sea Transport factors remain constant since the publish of 2021 GHG Conversion
factors but have been updated from AR4 to AR5 GWP values in the 2023 update.

7.3. Table 31 shows where the related worksheets to the sea transport conversion
factors are available in the online spreadsheets of the UK GHG Conversion
factors set.

Table 31: Related worksheets to sea transport emission factors

| Worksheet name | Full set | Condensed set |
| --- | --- | --- |
| Business travel- sea | Y | Y |
| WTT-business travel- sea | Y | N |
| Freighting goods\* | Y | Y |
| WTT-delivery vehicles&freight\* | Y | N |

Summary of changes since the previous update
7.4. There were no major methodological changes in the 2024 update.

7.4. There were no major methodological changes in the 2024 update.

Direct Emissions from RoPax Ferry Passenger Transport and
freight

7.5. Direct conversion factors from RoPax (roll on/roll off a passenger) passenger
ferries and ferry freight transport is based on information from the Best Foot
Forward (BFF) work for the Passenger Shipping Association (PSA) (BFF, 2007).
No new methodology or updated dataset has been identified for the 2024 GHG
Conversion factors set.

* * *

passenger numbers, total car numbers, total freight units and total fuel
consumption.

7.7. From the information provided by the operators, figures for passenger-km, tonnekm and CO2 emissions were calculated. CO2 emissions from ferry fuels were
allocated between passengers and freight on the basis of tonnages transported,
taking into account freight, vehicles and passengers. Some of the assumptions
included in the analysis are presented in the following table.

$$
\\mathrm {C O} \_ {2}
$$

$$
\\mathrm {C O} \_ {2}
$$

Table 32: Assumptions used in the calculation of ferry emission factors

| Assumption | Weight, tonnes | Source |
| --- | --- | --- |
| Average passenger car weight | 1.250 | (MCA,2017) |
| Average weight of passenger+luggage,total | 0.100 | (MCA,2017) |
| Average Freight Unit\*，total | 22.173 | (BFF,2007)^{29}$ |
| Average Freight Load(per freight unit)\*，tonnes | 13.624 | (DfT,2006) |

Notes: \* Freight unit includes weight of the vehicle/container as well as the weight of the actual freight load

7.8. CO2 emissions are allocated to passengers based on the weight of passengers +
luggage + cars relative to the total weight of freight including freight
vehicles/containers. For the data supplied by the 11 (out of 17) PSA operators this
equated to just under 12% of the total emissions of the ferry operations. The
emission factor for passengers was calculated from this figure and the total
number of passenger-km, and is presented in the “Business travel – sea”
worksheet of the 2024 GHG Conversion factors set. A further split has been
provided between foot-only passengers and passengers with cars in the 2024
GHG Conversion factors set, again on a weight allocation basis. Passengers with
cars' passenger-km factors should be used on a single-person basis, not account
for the whole vehicle.

emissions are allocated to passengers based on the weight of passengers +
luggage + cars relative to the total weight of freight including freight
vehicles/containers. For the data supplied by the 11 (out of 17) PSA operators this
equated to just under 12% of the total emissions of the ferry operations. The
emission factor for passengers was calculated from this figure and the total
number of passenger-km, and is presented in the “Business travel – sea”
worksheet of the 2024 GHG Conversion factors set. A further split has been
provided between foot-only passengers and passengers with cars in the 2024
GHG Conversion factors set, again on a weight allocation basis. Passengers with
cars' passenger-km factors should be used on a single-person basis, not account

for the whole vehicle.

$$
\\mathrm {C O} \_ {2}
$$

7.10. It is important to note that this conversion factor is relevant only for ferries carrying
passengers and freight and that conversion factors for passenger only ferries are
likely to be significantly higher. No suitable dataset has yet been identified to
enable the production of a ferry emission factor for passenger-only services
(which were excluded from the BFF (2007) work).

* * *

7.11. CH4 and N2O conversion factors remain constant since the publish of 2021 GHG
Conversion factors but have been updated to align with AR5 GWP values. These
conversion factors had been estimated from the corresponding emissions for
shipping from the 2021 update of the UK GHG Inventory (Ricardo Energy &
Environment, 2021), proportional to the CO2 emissions.

Direct Emissions from Other Marine Freight Transport

7.12. CO2 conversion factors for the other representative ships (apart from RoPax
ferries discussed above) are based on information- estimates of CO2 efficiency for
cargo ships, from Table 9-1 of the (IMO, 2009) report on GHG emissions from
ships. The figures in the “Freighting goods” worksheet of the 2024 GHG
Conversion factors set represent international average data (i.e. including vessel
characteristics and typical loading factors), as UK-specific datasets are not
available.

$$
\\mathrm {C O} \_ {2}
$$

$$
\\mathrm {C O} \_ {2}
$$

7.13. CH4 and N2O conversion factors remain constant since the publish of 2021 GHG
Conversion factors but have been updated from AR4 to AR5 GWP values. These
conversion factors had been estimated from the corresponding emissions for
shipping from the 2021 update of UK GHG Inventory (Ricardo Energy &
Environment, 2021), proportional to the CO2 emissions.

$$
\\mathrm {C O} \_ {2}
$$

Indirect/WTT Emissions from Sea Transport

7.14. Indirect/WTT emissions factors for ferries and ships include only emissions
resulting from the fuel lifecycle (i.e. production and distribution of the relevant
transport fuel). These indirect/WTT conversion factors were derived using simple
ratios of the direct CO2 conversion factors and the indirect/WTT conversion factors
for the relevant fuels and the corresponding direct CO2 conversion factors for
ferries and ships using these fuels.

$$
\\mathrm {C O} \_ {2}
$$

* * *

8. Air Transport Emission Factors

Section summary

8.1. This section contains Scope 3 factors only, related to direct emissions from and
WTT emissions for business travel and freight transport by air. Air transport
conversion factors should be used to report Scope 3 emissions for individuals
flying for work purposes, and the related WTT factors account for the upstream
emissions associated with the extraction, refining and transport of the aviation
fuels prior to take-off. For freighting goods, conversion factors are provided per
tonne.km of goods transported.

8.2. Air Transport conversion factors have been constant since the publish of 2023
GHG Conversion factors (aligned with AR5 GWPs values), and they are
scheduled to be updated in the 2025 Conversion Factors publications.

8.3. Table 33 shows where the related worksheets to the air transport conversion
factors are available in the online spreadsheets of the UK GHG Conversion
factors set.

Table 33: Related worksheets to air transport emission factors

| Worksheet name | Full set | Condensed set |
| --- | --- | --- |
| Business travel-air | Y | Y |
| WTT-business travel-air | Y | N |
| Freighting goods\* | Y | Y |
| WTT-delivery vehicles&freight\* | Y | N |

Notes: \* freight flights only

Summary of changes since the previous update

8.5. Conversion factors for non-UK international flights were calculated in a similar way
to the main UK flight emission factors, using DfT data on flights between different
regions by aircraft type, and conversion factors calculated using the
EUROCONTROL small emitter’s tool.

$$
\\mathrm {C O} \_ {2}
$$

8.6. The 2023 update of the average factors (presented at the end of this section) uses
the EUROCONTROL small emitters tool to calculate the CO2 emissions factors

$$
\\mathrm {C O} \_ {2}
$$ resulting from fuel burnt over average flights for different aircraft. This data source
has been selected because:

a) The tool is based on a methodology designed to estimate the fuel burnt for an
entire flight, it is updated on a regular basis in order to improve when possible
its accuracy, and has been validated using actual fuel consumption data from
airlines operating in Europe.
b) The tool covers a wide range of aircraft, including many newer (and more

b) The tool covers a wide range of aircraft, including many newer (and more
efficient) aircraft increasingly used in flights to/from the UK, and also variants
in aircraft families.

c) The tool is approved for use for flights falling under the EU ETS via the
Commission Regulation (EU) No. 606/2010.

8.7. A full summary of the representative aircraft selection and the main assumptions
influencing the emission factor calculation are presented in Table 34. Key features
of the calculation methodology, data and assumptions include:

a) A wide variety of representative aircraft have been used to calculate
conversion factors for domestic, short- and long-haul flights;
b) Average seating capacities, load factors and proportions of passenger km by

b) Average seating capacities, load factors and proportions of passenger km by
the different aircraft types (subsequently aggregated to overall averages for
domestic, short- and long-haul flights) have all been calculated from detailed
UK Civil Aviation Authority (CAA, 2021) statistics for UK registered airlines for
the year 2021 (the most recent complete dataset available at the time of
calculation), split by aircraft and route type (Domestic, European Economic
30
Area, other International);
c) Freight transported on passenger services has also been accounted for (with

c) Freight transported on passenger services has also been accounted for (with
the approach taken summarised in the following section). Accounting for
freight makes a significant difference to long-haul factors.
Table 34: Assumptions used in the calculation of revised average CO2 conversion factors

Table 34: Assumptions used in the calculation of revised average CO2 conversion factors
for passenger flights for 2024

|  | Av. No. Seats | Av. Load Factor | Proportion of passenger km | Emissions Factor,kgCO2/vkm | Av. flight length,km |
| --- | --- | --- | --- | --- | --- |
| Domestic Flights |  |  |  |  |  |
| AIRBUS A320neo | 185 | 66% | 20% | 13.3 | 455 |
| AIRBUS A321neo | 222 | 59% | 3% | 15.5 | 409 |
| AIRBUS A319 | 151 | 71% | 24% | 15.1 | 468 |
| AIRBUS A320-100/200 | 181 | 66% | 36% | 16.4 | 458 |
| AIRBUS A321 | 223 | 61% | 0% | 20.0 | 376 |

* * *

|  | Av. No. Seats | Av. Load Factor | Proportion of passenger km | Emissions Factor, kgCO2/vkm | Av. flight length,km |
| --- | --- | --- | --- | --- | --- |
| ATR-42-300 | 49 | 58% | 0% | 5.4 | 224 |
| ATR-42-500 | 49 | 50% | 1% | 5.2 | 359 |
| ATR72 200/500/600 | 70 | 51% | 3% | 5.8 | 278 |
| BOEING 737-800 | 189 | 40% | 0% | 16.0 | 343 |
| DORNIER 328 | 35 | 26% | 0% | 4.1 | 425 |
| EMBRAER ERJ135 | 38 | 48% | 0% | 7.4 | 398 |
| EMBRAER ERJ145 | 49 | 50% | 5% | 7.6 | 454 |
| EMB ERJ170(170-100) | 74 | 52% | 0% | 11.3 | 368 |
| EMBRAER ERJ190 | 99 | 63% | 4% | 12.3 | 491 |
| EMBRAER ERJ195 | 120 | 60% | 1% | 16.0 | 257 |
| Jetstream 41 | 30 | 50% | 0% | 3.5 | 361 |
| SAAB FAIRCHILD 340 | 34 | 55% | 1% | 4.3 | 245 |
| Average | 158 | 65% | 100%\* (total) | 12.0 | 414 |

Short-haul Flights

| Short-haul Flights |  |  |  |  |  |
| --- | --- | --- | --- | --- | --- |
| AIRBUS A320neo | 183 | 56% | 11% | 8.8 | 1805 |
| AIRBUS A321neo | 224 | 59% | 8% | 10.1 | 1906 |
| AIRBUS A318 | 123 | 60% | 0% | 11.2 | 1087 |
| AIRBUS A319 | 149 | 57% | 4% | 11.4 | 1097 |
| AIRBUS A320-100/200 | 181 | 59% | 17% | 11.6 | 1416 |
| AIRBUS A321 | 223 | 60% | 3% | 13.2 | 1710 |
| AIRBUS A330-200 | 280 | 59% | 0% | 22.2 | 1477 |
| AIRBUS A330-300 | 288 | 48% | 1% | 23.8 | 1536 |
| AIRBUS A350-900 | 346 | 48% | 0% | 25.0 | 1317 |
| ATR72 200/500/600 | 70 | 37% | 0% | 5.0 | 470 |
| BOEING 737 MAX 8 | 194 | 62% | 5% | 9.2 | 2024 |
| BOEING 737 MAX 9 | 190 | 61% | 0% | 10.2 | 1914 |
| BOEING 737-300 | 148 | 36% | 0% | 12.0 | 1176 |
| BOEING 737-400 | 168 | 63% | 0% | 11.9 | 1824 |
| BOEING 737-500 | 105 | 64% | 0% | 10.7 | 1987 |
| BOEING 737-600 | 126 | 32% | 0% | 9.5 | 1830 |
| BOEING 737-700 | 140 | 60% | 0% | 13.8 | 531 |
| BOEING 737-800 | 189 | 57% | 44% | 11.0 | 1627 |
| BOEING 737-900 | 180 | 62% | 0% | 12.2 | 1280 |
| BOEING 757-200 | 220 | 73% | 1% | 14.4 | 2262 |
| BOEING 757-300 | 221 | 77% | 0% | 16.5 | 1870 |

* * *

Government greenhouse gas conversion factors for company reporting: Methodology paper

|  | Av. No. Seats | Av. Load Factor | Proportion of passenger km | Emissions Factor, kgCO₂/vkm | Av. flight length, km |
| :-- | :-- | :-- | :-- | :-- | :-- |
| BOEING 767-300ER/F | 305 | 71% | 1% | 19.3 | 2388 |
| BOEING 777-200 | 264 | 60% | 0% | 25.1 | 1701 |
| BOEING 777-300ER | 344 | 50% | 1% | 27.9 | 2584 |
| BOEING 787-800 DREAMLINER | 244 | 66% | 1% | 18.7 | 2379 |
| BOEING 787-900 DREAMLINER | 312 | 59% | 1% | 18.6 | 2945 |
| AIRBUS A220-300 | 129 | 51% | 0% | 9.7 | 883 |
| AIRBUS A220-300 | 145 | 47% | 0% | 9.5 | 1183 |
| CL-600 Regional Jet CRJ-900 | 89 | 46% | 0% | 8.4 | 949 |
| BOMBARDIER DASH 8 Q400 | 77 | 32% | 0% | 6.7 | 513 |
| EMB ERJ170 (170-100) | 84 | 52% | 0% | 9.3 | 640 |
| Average | 193 | 58% | 100%\* (total) | 11.1 | 1,537 |

Long-haul Flights

AIRBUS A320neo \| 179 \| 55% \| 0% \| 8.5 \| 3845 \|
AIRBUS A321neo \| 184 \| 64% \| 1% \| 10.0 \| 3859 \|
AIRBUS A320-100/200 \| 180 \| 73% \| 0% \| 10.8 \| 2326 \|
AIRBUS A321 \| 218 \| 68% \| 0% \| 12.8 \| 2318 \|
AIRBUS A330-200 \| 274 \| 64% \| 1% \| 20.8 \| 4732 \|
AIRBUS A330-300 \| 281 \| 53% \| 4% \| 22.0 \| 6075 \|
AIRBUS A330-900 \| 385 \| 57% \| 0% \| 19.6 \| 6627 \|
AIRBUS A340-300 \| 267 \| 85% \| 0% \| 24.7 \| 6050 \|
AIRBUS A350-900 \| 281 \| 32% \| 3% \| 21.7 \| 8210 \|
AIRBUS A350-1000 \| 329 \| 47% \| 7% \| 24.5 \| 6599 \|
AIRBUS A380-800 \| 513 \| 63% \| 8% \| 46.3 \| 5781 \|
BOEING 737 MAX 8 \| 193 \| 84% \| 0% \| 8.9 \| 4430 \|
BOEING 737-800 \| 188 \| 59% \| 0% \| 10.6 \| 2127 \|
BOEING 757-200 \| 204 \| 39% \| 0% \| 14.2 \| 6045 \|
BOEING 767-300ER/F \| 173 \| 64% \| 1% \| 18.8 \| 5876 \|
BOEING 767-400 \| 246 \| 40% \| 1% \| 20.5 \| 5634 \|
BOEING 777-200 \| 262 \| 60% \| 16% \| 24.8 \| 6350 \|
BOEING 777-300 \| 374 \| 68% \| 1% \| 26.9 \| 5816 \|
BOEING 777-F \| 259 \| 85% \| 0% \| 28.3 \| 5263 \|
BOEING 777-300ER \| 317 \| 46% \| 20% \| 29.2 \| 6479 \|
BOEING 787-800 DREAMLINER \| 243 \| 56% \| 10% \| 18.2 \| 6449 \|

* * *

2024 Government greenhouse gas conversion factors for company reporting: Methodology paper

|  | Av. No. Seats | Av. Load Factor | Proportion of passenger km | Emissions Factor, kgCO₂/vkm | Av. flight length, km |
| :-- | :-- | :-- | :-- | :-- | :-- |
| BOEING 787-900 DREAMLINER | 256 | 47% | 21% | 18.9 | 6639 |
| BOEING 787-1000 DREAMLINER | 308 | 36% | 3% | 21.2 | 5842 |
| Average | 295 | 52% | 100%\* (total) | 23.1 | 6,213 |

Notes: Figures on seats, load factors, % tkm and av. flight length have been calculated from 2021 CAA statistics for UK registered airlines for the different aircraft types. Figures of kgCO₂/vkm were calculated using the average flight lengths in the EUROCONTROL small emitters tool. \* 100% denotes the pkm share of the aircraft included in the assessment - as listed in the table. The aircraft listed in the table above accounts for 100% of domestic pkm, 100% of short-haul pkm and 100% of long-haul pkm. The averages presented have different weightings applied. The average number of seats and average load factors are weighted by pkm, whereas the average emission factor is weighted by vkm and the average flight length is weighted by the number of flights. They are provided for illustration only.

Allocating flights into short- and long-haul:

8.8. Domestic flights are those that start and end in the United Kingdom (including the Isle of Man and the Channel Islands, but excluding Gibraltar), which are relatively simple to categorise. However, allocating flights into short- and long-haul is more complicated. In earlier versions of the GHG Conversion factors, it was suggested at a crude level to assign all flights <3700km to short haul and all >3,700km to long-haul (on the basis of the maximum range of a Boeing 737). However, this approach was relatively simplistic, difficult to apply without detailed flight distance calculations, and was not completely consistent with CAA statistical dataset used to define the emission factors.

8.9. The current preferred definition, which aligns with the CAA statistical dataset, is to assume that all fights between the UK and Europe (excluding Moldova and Ukraine, but including the Channel Islands, Gibraltar, Greenland and Turkey) and between the UK and North Africa (Algeria, Egypt, Libya, Morocco and Tunisia) are also short-haul. Flights between the UK and other destinations (North and South America, Asia (including Russia, but excluding Turkey), most of Africa, Australasia, Moldova and Ukraine should be counted as long-haul. Some examples of have been provided in the following Table 35.

Table 35: Illustrative short- and long-haul flight distances from the UK

| Area | Destination Airport | Distance, km |
| :-- | :-- | :-- |
| Domestic |  |  |
| Average (CAA statistics) |  | 414 |
| Short-haul |  |  |
| Europe | Amsterdam, Netherlands | 400 |

* * *

Area Destination Airport Distance, km
Europe Prague (Ruzyne), Czech Rep 1,000
Europe Malaga, Spain 1,700
Europe Athens, Greece 2,400
North Africa Abu Simbel/Sharm El Sheikh, Egypt 3,300
Average (CAA statistics) 1,537
Long-haul
Southern Africa Johannesburg/Pretoria, South Africa 9,000
Middle East Dubai, UAE 5,500
North America New York (JFK), USA 5,600
North America Los Angeles California, USA 8,900
South America Sao Paulo, Brazil 9,400
Indian sub-continent Bombay/Mumbai, India 7,200
Far East Hong Kong 9,700
Australasia Sydney, Australia 17,000
Average (CAA statistics) 6,213

Note: Distances based on International Passenger Survey (Office for National Statistics) calculations using airport geographic information. Average distances calculated from CAA statistics for all flights to/from the UK in 2013

8.10. Aviation factors are also included for international flights between non-UK destinations. This relatively high-level analysis of Innovata data on intercontinental flights provided by DfT’s aviation team allows users to choose a different factor for passenger 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 and so international freight factors are assumed to be equal to the current UK long haul air freight factors$^{31}$.

Taking Account of Freight

8.11. Freight, including mail, are transported by two types of aircraft – dedicated cargo aircraft which carry freight only, and passenger aircraft which carry both passengers and their luggage, as well as freight. The CAA data show that almost all freight carried by passenger aircraft is done on scheduled long-haul flights. In fact, the quantity of freight carried on scheduled long-haul passenger flights is more than 4 times higher than the quantity of freight carried on scheduled long-

$^{31}$ 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.

* * *

haul cargo services (however this is not the case when comparing individual
flights).

8.12. The CAA data provides a split of tonne km for freight and passengers (plus
luggage) by airline for both passenger and cargo services. This data may be used
as a basis for an allocation methodology. There are essentially three options, with
the resulting conversion factors presented in Table 36:

a. No Freight Weighting: Assume all the CO₂ is allocated to passengers on these
services.

b. Freight Weighting Option 1: Use the CAA tonne km (tkm) data directly to
apportion the CO₂ between passengers and freight. However, in this case, the
derived conversion factors for freight are significantly higher than those derived
for dedicated cargo services using similar aircraft.

c. Freight Weighting Option 2: Use the CAA tkm data modified to treat freight on
a more equivalent/consistent basis to dedicated cargo services. This accounts for
the additional weight of equipment specific to passenger services (e.g. seats,
galleys, etc.) in the calculations.

Table 36: CO₂ conversion factors for alternative freight allocation options for passenger
flights based on 2024 GHG Conversion factors

| Freight Weighting: Mode | None | Option 1: Direct | Option 2: Equivalent |
| :-- | :-- | :-- | :-- |
| Passenger tkm % of total | gCO₂ /pkm | Passenger tkm % of total | gCO₂ /pkm |
| Domestic flights | 100.00% | 148.0 | 99.76% |
| Short-haul flights | 100.00% | 101.8 | 99.04% |
| Long-haul flights | 100.00% | 163.1 | 64.19% |

8.13. The basis of the freight weighting Option 2 is to take account of the
supplementary equipment (such as seating, galley) and other weight for
passenger aircraft compared to dedicated cargo aircraft in the allocation. In
comparing the freight capacities of the cargo configuration compared to passenger
configurations, we may assume that the difference represents the tonne capacity
for passenger transport. This includes the weight of passengers and their luggage
(around 100 kg per passenger according to IATA), plus the additional weight of
seating, the galley, and other airframe adjustments necessary for passenger
service operations. The derived weight per passenger seat used in the
calculations for the 2024 GHG Conversion factors were calculated for the specific
aircraft used and are on average over three times (3.09) the weight per passenger
and their luggage alone. In the Option 2 methodology the derived ratio for
different aircraft types were used to upscale the CAA passenger tonne km data,
increasing this as a percentage of the total tonne km – as shown in Table 36.

8.14. It does not appear that there is a distinction made (other than in purely practical
size/bulk terms) in the provision of air freight transport services in terms of
whether something is transported by dedicated cargo service or on a passenger
service. The related calculation of freight conversion factors (discussed in a later section) leads to very similar conversion factors for both passenger service freight and dedicated cargo services for domestic and short-haul flights. This is also the case for long-haul flights under freight weighting Option 2, whereas under Option 1 the passenger service factors are substantially higher than those calculated for dedicated cargo services. It therefore seems preferable to treat freight on an equivalent basis by utilising freight weighting Option 2.

8.15. Option 2 is the preferred methodology to allocate emissions between passengers and freight, Option 1 is included for information only.

8.16. Validation checks using the derived conversion factors calculated using the EUROCONTROL small emitters tool and CAA flights data have shown a very close comparison in derived CO₂ emissions with those from the UK GHG Inventory (which is scaled using actual fuel supplied) (Ricardo, 2024).

8.17. The final average conversion factors for aviation are presented in Table 37. The figures in Table 37 DO NOT include the 8% uplift for Great Circle distance NOR the uplift to account for additional impacts of radiative forcing which are applied to the conversion factors provided in the 2024 GHG Conversion Factor set.

Table 37: Final average CO₂ conversion factors for passenger flights for 2024 GHG Conversion factors (excluding distance and RF uplifts)

| Mode | Factors for 2024 |
| :-- | :-- |
| Av. Load Factor% | gCO₂/pkm |
| Domestic flights | 64.9% |
| Short-haul flights | 57.6% |
| Long-haul flights | 51.5% |

Notes: Average load factors based on data provided by DIT that contains detailed analysis of CAA statistics for the year 2021

Taking Account of Seating Class Factors

8.18. The efficiency of aviation per passenger km is influenced not only by the technical performance of the aircraft fleet, but also by the occupancy/load factor of the flight. Different airlines provide different seating configurations that change the total number of seats available on similar aircraft. Premium priced seating, such as in First and Business class, takes up considerably more room in the aircraft than economy seating and therefore reduces the total number of passengers that can be carried. This in turn raises the average CO₂ emissions per passenger km.

8.19. There is no agreed data/methodology for establishing suitable scaling factors representative of average flights. However, in 2008 a review was carried out of the seating configurations from a selection of 16 major airlines and average seating configuration information from Boeing and Airbus websites. This evaluation was used to form a basis for the seating class based conversion factors provided in Table 38, together with additional information obtained either directly from airline websites or from other specialist websites that had already collated such information for most of the major airlines.

* * *

8.20. For long-haul flights, the relative space taken up by premium seats can vary by a significant degree between airlines and aircraft types. The variation is at its most extreme for First class seats, which can account for from 3 to over 6 times$^{32}$ the space taken up by the basic economy seating. Table 38 shows the seating class-based emission factors, together with the assumptions made in their calculation. An indication is also provided of the typical proportion of the total seats that the different classes represent in short- and long-haul flights. The effect of the scaling is to lower the economy seating emission factor in relation to the average, and increase the business and first class factors.

8.21. For domestic flights, the space taken up by premium seats is not significantly more than that taken up by the basic economy seating. It was therefore deemed unnecessary to provide further breakdown by seating class.

8.22. The relative share in the number of seats by class for short-haul and long-haul flights was updated/revised in 2015 using data provided by DFT's aviation team, following checks conducted by them on the validity of the current assumptions based on more recent data.

Table 38: CO$\_2$ conversion factors by seating class for passenger flights for 2024 GHG Conversion factors (excluding distance and RF uplifts)

| Flight type | Cabin Seating Class | Av. Load Factor % | gCO$\_2$/pkm | Number of economy seats | % of average gCO$\_2$/pkm | % Total seats |
| :-- | :-- | :-- | :-- | :-- | :-- | :-- |
| Domestic | Weighted average | 64.9% | 147.6 | 1.00 | 100.0% | 100.0% |
| Short-haul | Weighted average | 57.6% | 100.8 | 1.02 | 100.0% | 100.0% |
|  | Economy class | 57.6% | 99.1 | 1.00 | 98.4% | 96.7% |
|  | First/Business class | 57.6% | 148.7 | 1.50 | 147.5% | 3.3% |
| Long-haul | Weighted average | 51.5% | 141.6 | 1.31 | 100.0% | 100.0% |
|  | Economy class | 51.5% | 108.4 | 1.00 | 76.6% | 83.0% |
|  | Economy+ class | 51.5% | 173.5 | 1.60 | 122.5% | 3.0% |
|  | Business class | 51.5% | 314.5 | 2.90 | 222.1% | 11.9% |
|  | First class | 51.5% | 433.8 | 4.00 | 306.3% | 2.0% |

Notes: Average load factors based on data provided by DIT that contains detailed analysis of CAA statistics for the year 2021

Freight Air Transport Direct CO$\_2$ Emission Factors

8.23. Freight Air transport factors remain constant since the publish of 2023 GHG Conversion factors, and they are scheduled to be updated in the 2025 Conversion Factors publications.

$^{32}$ For the first-class sleeper seats/beds frequently used in long-haul flights.

* * *

8.24. Air Freight, including mail, are transported by two types of aircraft – dedicated cargo aircraft which carry freight only, and passenger aircraft which carry both passengers and their luggage, as well as freight.

8.25. Data on freight movements by type of service are available from the Civil Aviation Authority (CAA, 2021). These data show that almost all freight carried by passenger aircraft is done on scheduled long-haul flights and accounts approximately for 100% of all long-haul air freight transport. How this freight carried on long-haul passenger services is treated has a significant effect on the average emission factor for all freight services.

8.26. The next section describes the calculation of conversion factors for freight carried by cargo aircraft only and then the following sections examine the impact of freight carried by passenger services and the overall average for all air freight services.

Conversion factors for Dedicated Air Cargo Services

8.27. Table 39 presents the average conversion factors for dedicated air cargo. As with the passenger aircraft methodology, the factors presented here do not include the distance or radiative forcing uplifts applied to the conversion factors provided in the 2024 GHG Conversion Factor data tables.

Table 39: Revised average CO₂ conversion factors for dedicated cargo flights for 2024 GHG Conversion factors (excluding distance and RF uplifts)

| Mode | Factors for 2024 | kgCO₂/tkm |
| :-- | :-- | :-- |
| Domestic flights | 50.6% | 3.0 |
| Short-haul flights | 74.9% | 1.2 |
| Long-haul flights | 73.8% | 0.6 |

Note: Average load factors based on Annual UK Airlines Statistics by Aircraft Type – CAA 2012 (Equivalent datasets after this are unavailable due to changes to CAA’s confidentiality rules)

8.28. The updated factors have been calculated in the same basic methodology as for the passenger flights, using the EUROCONTROL small emitters tool (EUROCONTROL, 2019). A full summary of the representative aircraft selection and the main assumptions influencing the emission factor calculation are presented in Table 40. The key features of the calculation methodology, data and assumptions for the GHG Conversion factors include:

a) A wide variety of representative aircraft have been used to calculate conversion factors for domestic, short- and long-haul flights;
b) Average freight capacities, load factors and proportions of tonne km by the different airlines/aircraft types have been calculated from CAA (Civil Aviation Authority) statistics for UK registered airlines for the year 2021 (the latest available complete dataset) (CAA, 2021).

* * *

Table 40: Assumptions used in the calculation of average CO₂ conversion factors for dedicated cargo flights for the 2024 GHG Conversion factors

|  | Average Cargo Capacity, tonnes | Av. Load Factor | Proportion of tonne km | EF, kgCO₂ /km | Av. flight length, km |
| :-- | :-- | :-- | :-- | :-- | :-- |
| Domestic Flights |  |  |  |  |  |
| BAE 146-300/QT | 10.0 | 34% | 6.8% | 11.61 | 1019 |
| AIRBUS A321 | 18.8 | 45% | 12.0% | 18.45 | 459 |
| AIRBUS A350-1000 | 68.0 | 50% | 21.5% | 31.94 | 804 |
| BOEING 737-300 | 15.2 | 45% | 17.2% | 20.86 | 229 |
| BOEING 757-200 | 23.2 | 56% | 37.5% | 44.01 | 148 |
| BOEING 767-300ER/F | 52.7 | 50% | 0.7% | 30.44 | 369 |
| BOEING 787-1000 DREAMLINER | 57.3 | 50% | 0.1% | 33.82 | 507 |
| BOEING 787-800 DREAMLINER | 43.3 | 50% | 0.5% | 23.13 | 731 |
| BOEING 787-900 DREAMLINER | 52.6 | 50% | 3.6% | 24.49 | 836 |
| Average | 31.4 | 50% | 100% | 26.29 | 379 |
| Short-haul Flights |  |  |  |  |  |
| AIRBUS A321 | 20.5 | 45% | 3.5% | 13.39 | 1545 |
| AIRBUS A350-1000 | 68.0 | 73% | 34.2% | 25.04 | 2974 |
| BOEING 737-400 | 15.0 | 45% | 2.3% | 14.63 | 578 |
| BOEING 737-800 | 15.8 | 45% | 0.8% | 14.69 | 441 |
| BOEING 757-200 | 22.0 | 77% | 50.7% | 18.88 | 718 |
| BOEING 767-300ER/F | 52.7 | 73% | 7.6% | 20.53 | 1365 |
| BOEING 787-1000 DREAMLINER | 57.3 | 73% | 0.9% | 23.85 | 1873 |
| Average | 40.1 | 73% | 100% | 19.03 | 1,432 |
| Long-haul Flights |  |  |  |  |  |
| AIRBUS A321 | 20.2 | 45% | 0.2% | 12.69 | 2633 |
| AIRBUS A330-300 | 47.8 | 45% | 3.3% | 22.28 | 3666 |
| AIRBUS A350-1000 | 68.0 | 68% | 16.4% | 24.38 | 8011 |
| BOEING 747-400F | 111.5 | 73% | 14.1% | 39.97 | 5098 |

* * *

|  | Average Cargo Capacity, tonnes | Av. Load Factor | Proportion of tonne km | EF,kgCO2/vkm | Av. flight length,km |
| --- | --- | --- | --- | --- | --- |
| BOEING 757-200 | 21.6 | 79% | 1.2% | 16.12 | 1241 |
| BOEING 777-200 | 37.3 | 68% | 5.4% | 24.90 | 6787 |
| BOEING 777-300ER | 50.8 | 68% | 17.1% | 29.68 | 8474 |
| BOEING 787-1000 DREAMLINER | 57.3 | 68% | 0.7% | 21.54 | 5045 |
| BOEING 787-800 DREAMLINER | 43.3 | 68% | 4.4% | 18.21 | 7281 |
| BOEING 787-900 DREAMLINER | 52.6 | 68% | 33.1% | 19.00 | 8325 |
| BOEING 767-300ER/F | 29.6 | 68% | 4.0% | 19.31 | 3676 |
| Average | 60.4 | 68% | 100% | 24.85 | 4,381 |

Note: Figures on cargo, load factors, % tkm and av. flight length have been calculated from CAA statistics for UK registered
airlines for different aircraft in the year 2021. Figures of kgCO2/vkm were calculated using the average flight lengths in
the EUROCONTROL small emitters tool (EUROCONTROL, 2019).

8.29. The CAA data provides a similar breakdown for freight on passenger services as it
does for cargo services. As previously discussed, the statistics give tonne-km data
for passengers and for freight. This information has been used in combination with
the assumptions for the earlier calculation of passenger conversion factors to
calculate the respective total emission factor for freight carried on passenger
services. These conversion factors are presented in Table 41 with the two
different allocation options for long-haul services. The factors presented here do
not include the distance or radiative forcing uplifts applied to the conversion
factors provided in the 2024 GHG Conversion Factor set (discussed later).

The CAA data provides a similar breakdown for freight on passenger services as it
does for cargo services. As previously discussed, the statistics give tonne-km data
for passengers and for freight. This information has been used in combination with
the assumptions for the earlier calculation of passenger conversion factors to
calculate the respective total emission factor for freight carried on passenger
services. These conversion factors are presented in Table 41 with the two
different allocation options for long-haul services. The factors presented here do
not include the distance or radiative forcing uplifts applied to the conversion
factors provided in the 2024 GHG Conversion Factor set (discussed later).

Table 41: Air freight CO2 conversion factors for alternative freight allocation options for
passenger flights for 2024 GHG Conversion factors (excluding distance and RF uplifts)
Freight % Total Freight tkm Option 1: Direct Option 2: Equivalent

| Freight Weighting: Mode | % Total Freight tkm |  | Option 1: Direct |  | Option 2: Equivalent |  |
| --- | --- | --- | --- | --- | --- | --- |
| Passenger Services (PS) | Cargo Services | PS Freight tkm,% total | Overall kgCO2/tkm | PS Freight tkm,% total | Overall kgCO2/tkm |  |
| Domestic flights | 0.8% | 99.2% | 0.2% | 2.5 | 0.2% | 2.5 |
| Short-haul flights | 0.1% | 99.9% | 1.0% | 0.9 | 1.0% | 0.9 |
| Long-haul flights | 43.5% | 56.5% | 35.8% | 0.7 | 12.7% | 0.6 |

$$
\\mathrm {O} \_ {2}
$$

* * *

8.30. CAA statistics include excess passenger baggage in the ‘freight’ category, which
would under Option 1 result in a degree of under-allocation to passengers.
Option 2 therefore appears to provide the more reasonable means of allocation.

8.31. Option 2 has been selected as the preferred methodology for freight allocation
and is included in all of the presented conversion factors for 2024.

Average Conversion factors for All Air Freight Services

8.32. Table 42 presents the final average air freight conversion factors for all air freight
for the 2024 GHG Conversion factors. The conversion factors have been
calculated from the individual factors for freight carried on passenger and
dedicated freight services, weighted according to their respective proportion of the
total air freight tonne km. The factors presented here do not include the distance
or radiative forcing uplifts applied to the conversion factors provided in the 2024
GHG Conversion Factor set (discussed later).

Table 42: Final average CO2 conversion factors for all air freight for 2024 GHG Conversion
factors (excluding distance and RF uplifts)

$$
\\mathrm {C O} \_ {2}
$$

| Mode | % Total Air Freight tkm |  | All Air FreightkgCO2/tkm |
| --- | --- | --- | --- |
| Passenger Services | Cargo Services |  |  |
| Domestic flights | 0.8% | 99.2% | 2.5 |
| Short-haul flights | 0.1% | 99.9% | 0.9 |
| Long-haul flights | 43.5% | 56.5% | 0.6 |

Air Transport Direct Conversion factors for CH4 and N2O

$$
\\mathrm {C H} \_ {4}
$$

$$
\\mathrm {N} \_ {2} \\mathrm {O}
$$

Emissions of CH4

$$
\\mathrm {C O} \_ {2},
$$

8.33. Total emissions of CO2, CH4
aggregate level for aviation as a whole in the UK GHG inventory. The relative
proportions of total CO2 and CH4
(Ricardo, 2024) (see Table 43) were used to calculate the specific CH4
factors per passenger km or tonne-km relative to the corresponding CO2
factors. The resulting air transport conversion factors for the 2024 GHG
Conversion factors are presented in Table 44 for passengers and Table 45 for
freight.

, CH4 and N2O are calculated in detail and reported at an
aggregate level for aviation as a whole in the UK GHG inventory. The relative
and CH4 emissions from the UK GHG inventory for 2021
(Ricardo, 2024) (see Table 43) were used to calculate the specific CH4 conversion
factors per passenger km or tonne-km relative to the corresponding CO2 emission
factors. The resulting air transport conversion factors for the 2024 GHG
Conversion factors are presented in Table 44 for passengers and Table 45 for

$$
\\mathrm {N} \_ {2} \\mathrm {O}
$$

$$
\\mathrm {C O} \_ {2}
$$

$$
\\mathrm {C H} \_ {4}
$$

$$
\\mathrm {C H} \_ {4}
$$

$$
\\mathrm {C O} \_ {2}
$$

* * *

Table 43: Total emissions of CO2, CH4 and N2O for domestic and international aircraft from
the UK GHG inventory for 2021

$$
\\mathrm {C O} \_ {2},
$$

|  | CO2 |  | CH4 |  | N2O |  |
| --- | --- | --- | --- | --- | --- | --- |
| Mt CO2e | % Total CO2e | Mt CO2e | % Total CO2e | Mt CO2e | % Total CO2e |  |
| Aircraft - domestic | 0.74 | 98.94% | 0.0009 | 0.13% | 0.007 | 0.94% |
| Aircraft - international | 13.09 | 99.06% | 0.0009 | 0.01% | 0.124 | 0.94% |

Emissions of N2O

$$
\\mathrm {N} \_ {2} \\mathrm {O}
$$

8.34. Similar to those for CH4, conversion factors for N2O per passenger-km or tonnekm were calculated on the basis of the relative proportions of total CO2 and N2O
emissions from the UK GHG inventory for 2021 (Ricardo, 2024) (see Table 43),
and the corresponding CO2 emission factors. The resulting air transport
conversion factors for the 2024 GHG Conversion factors are presented in Table
44 for passengers and Table 45 for freight. The factors presented here do not
include the distance or radiative forcing uplifts applied to the conversion factors
provided in the 2024 GHG Conversion Factor set (discussed later).

$$
\\mathrm {N} \_ {2} \\mathrm {O}
$$

$$
\\mathrm {N} \_ {2} \\mathrm {O}
$$

$$
\\mathrm {C O} \_ {2}
$$

$$
\\mathrm {C O} \_ {2},
$$

$$
\\mathrm {C H} \_ {4}
$$

$$
\\mathrm {N} \_ {2} \\mathrm {O}
$$

| Air Passenger Mode | Seating Class | CO2gCO2/pkm | CH4gCO2e/pkm | N2OgCO2e/pkm | Total GHGgCO2e/pkm |
| --- | --- | --- | --- | --- | --- |
| Domestic flights | Average | 147.6 | 0.2 | 1.4 | 149.2 |
| Short-haul flights | Average | 100.8 | 0.0 | 1.0 | 101.7 |
| Economy | 99.1 | 0.0 | 0.9 | 100.0 |  |
| First/Business | 148.7 | 0.0 | 1.4 | 150.1 |  |
| Long-haul flights | Average | 141.6 | 0.0 | 1.3 | 143.0 |
| Economy | 108.4 | 0.0 | 1.0 | 109.5 |  |
| Economy+ | 173.5 | 0.0 | 1.6 | 175.2 |  |
| Business | 314.5 | 0.0 | 3.0 | 317.5 |  |
| First | 433.8 | 0.0 | 4.1 | 437.9 |  |
| International flights(non-UK) | Average | 95.3 | 0.0 | 0.9 | 96.2 |
| Economy | 73.0 | 0.0 | 0.7 | 73.7 |  |
| Economy+ | 116.7 | 0.0 | 1.1 | 117.9 |  |
| Business | 211.6 | 0.0 | 2.0 | 213.6 |  |

* * *

| Air Passenger Mode | Seating Class | CO2gCO2/pkm | CH4gCO2e/pkm | N2OgCO2e/pkm | Total GHGgCO2e/pkm |
| --- | --- | --- | --- | --- | --- |
|  | First | 291.9 | 0.0 | 2.8 | 294.6 |

Note: Totals may vary from the sums of the components due to rounding in the more detailed dataset.

Table 45: Final average CO2, CH4 and N2O conversion factors for air freight transport for
2024 GHG Conversion factors (excluding distance and RF uplifts)

$$
\\mathrm {C O} \_ {2},
$$

$$
\\mathrm {N} \_ {2} \\mathrm {O}
$$

| Air Freight Mode | CO2kgCO2/tkm | CH4kgCO2e/tkm | N2OkgCO2e/tkm | Total GHGkgCO2e/tkm |
| --- | --- | --- | --- | --- |
| Passenger Freight |  |  |  |  |
| Domestic flights | 1.92 | 0.0025 | 0.0182 | 1.95 |
| Short-haul flights | 1.17 | 0.0001 | 0.0111 | 1.18 |
| Long-haul flights | 0.57 | 0.0000 | 0.0054 | 0.57 |
| Dedicated Cargo |  |  |  |  |
| Domestic flights | 2.54 | 0.0033 | 0.0240 | 2.56 |
| Short-haul flights | 0.90 | 0.0001 | 0.0086 | 0.91 |
| Long-haul flights | 0.62 | 0.0000 | 0.0058 | 0.62 |
| All Air Freight |  |  |  |  |
| Domestic flights | 2.53 | 0.0032 | 0.0240 | 2.56 |
| Short-haul flights | 0.90 | 0.0001 | 0.0086 | 0.91 |
| Long-haul flights | 0.60 | 0.0000 | 0.0056 | 0.60 |

Note: Totals may vary from the sums of the components due to rounding in the more detailed dataset.

8.36. We wish to see standardisation in the way that emissions from flights are
calculated in terms of the distance travelled and any uplift factors applied to
account for circling and delay. However, we acknowledge that a number of
methods are currently used.

$$
\\mathrm {C O} \_ {2}
$$

$$
\\mathrm {C O} \_ {2}
$$

* * *

8.37. An 8% uplift factor is used in the UK Greenhouse Gas Inventory to scale up Great
Circle distances (GCD) for flights between airports to take into account indirect
flight paths and delays, etc. This is lower than the 9-10% suggested by IPCC
Aviation and the global atmosphere and has been agreed with DfT based on
recent analysis as more appropriate for flights arriving and departing from the UK.
This factor has been used since the 2014 update of both the GHGI, and the GHG
Conversion factors set.

8.38. It is not practical to provide a database of origin and destination airports to
calculate flight distances in the GHG Conversion factors. However, the principal of
adding a factor of 8% to distances calculated on a Great Circle is recommended
(for consistency with the existing approach) to take account of indirect flight paths
and delays/congestion/circling. This is the methodology recommended to be used
with the GHG Conversion factors and is applied already to the conversion factors
presented in the 2024 GHG Conversion factors set.

Non-CO2 impacts and Radiative Forcing

$$
\\mathrm {n - C O} \_ {2}
$$

8.39. The conversion factors provided in the 2024 GHG Conversion factors “Business
travel – air” and “Freighting goods” worksheets refer to aviation's direct CO2, CH4
and N2O emissions only. There is currently uncertainty over the magnitude of the

and N2O emissions only. There is currently uncertainty over the magnitude of the
other non-CO2
contrails, NOX, etc.) which have been indicatively accounted for by applying a
multiplier to account for CO2

O emissions only. There is currently uncertainty over the magnitude of the
radiative forcing effects of aviation (including water vapour,
, etc.) which have been indicatively accounted for by applying a
multiplier to account for CO2 equivalent emissions in some cases.

$$
“ F
$$

$$
\\mathrm {N} \_ {2} \\mathrm {O}
$$

$$
\\mathrm {N O} \_ {\\mathrm {X}},
$$

$$
\\mathrm {C O} \_ {2}
$$

8.40. The use of CO2
Potential or the Global Temperature change Potential requires definition of a time
horizon – the period over which the metric is calculated for. Such a choice is not a
scientific one but a policy one. In the UNFCCC, the Global Warming Potential for
100 years is used (GWP100). The application of GWPs to short-lived climate
forcers, such as the non-CO2
an active area of research. Nonetheless, aviation imposes other effects on the
climate which are greater than that implied from simply considering its CO2
emissions alone.

equivalent emissions metrics such as the Global Warming
Potential or the Global Temperature change Potential requires definition of a time
horizon – the period over which the metric is calculated for. Such a choice is not a
scientific one but a policy one. In the UNFCCC, the Global Warming Potential for
100 years is used (GWP100). The application of GWPs to short-lived climate
forcers, such as the non-CO2 effects of aviation has particular problems, but this is
an active area of research. Nonetheless, aviation imposes other effects on the
climate which are greater than that implied from simply considering its CO2
emissions alone.

$$
\\mathrm {C O} \_ {2}
$$

$$
\\mathrm {C O} \_ {2}
$$

8.42. On the other hand, consideration of the non-CO2 climate change effects of
aviation can be important in some cases, and there is currently no better way of
taking these effects into account than applying an aggregate multiplier. A multiplier
of 1.7 is recommended as a central estimate, based on the best available
scientific evidence, as summarised in Table 46 and the GWP100 figure (consistent
with UNFCCC reporting convention) in Table 47 below and in analysis by Lee et
al. (2021).

$$
\\mathrm {G W P} \_ {1 0 0}
$$

* * *

8.43. It is important to note that the value of this 1.7 multiplier is subject to
significant uncertainty and should only be applied to the CO2 component of
direct emissions (i.e. not also to the CH4 and N2O emissions components). The
2024 GHG Conversion factors provide separate conversion factors including this
radiative forcing uplift in separate tables in the “Business travel – air” and
“Freighting goods” worksheets. The 1.7 multiplier is equally applicable to the CO2
component of the scope 1 litres based emission factors for aviation turbine fuel.

$$
\\mathrm {N} \_ {2} \\mathrm {O}
$$

8.44. The non-CO2 effects are likely to be more pronounced at higher altitudes.
However, the current scientific evidence relates to aviation emissions in their
entirety, and it provides no means of distinguishing the affects at different altitudes
or during different phases of the flight. The multiplier is therefore recommended to
be applied equally to all flights irrespective of distance or altitude and to equally to
all phases of the flight, albeit accepting the approximations involved in this
approach. Similarly, due to the flight altitudes, the non-CO2 effects are likely to be
less pronounced for turboprops than for commercial jet aircraft, but again the
scientific evidence does not provide a mechanism to treat them differently, so the
recommendation remains to apply the multiplier equally to all flights.

$$

- \\mathrm {C O} \_ {2}
  $$

Table 46: Impacts of radiative forcing according to Lee et al., (2021)

| ERF(mWm-2) | 2018a | 2011a | 2005a | Sensitivity to emissions | ERF/RF |
| --- | --- | --- | --- | --- | --- |
| Contrail cirrus | 57.4(17,98) | 44.1(13,75) | 34.8(10,59) | 9.36x10-10mWm-2km-1 | 0.42 |
| CO2 | 34.3(28,40) | 29.0(24,34) | 25.0(21,29) |  | 1.0 |
| Short-termO3increase | 49.3(32,76) | 37.3(24,58) | 33.0(21,51) | 34.4±9.9mWm-2(Tg(N)yr1)-1 | 1.37 |
| Long-termO3decrease | -10.6(-20,-7.4) | -7.9(-15,-5.5) | -6.7(-13,-4.7) | -9.3±3.4mWm-2(Tg(N)yr1)-1 | 1.18 |
| CH4decrease | -21.2(-40,-15) | -15.8(-30,-11) | -13.4(-25,-9.4) | -18.7±6.9mWm-2(Tg(N)yr1)-1 | 1.18 |
| Stratosphericwater vapordecrease | -3.2(-6.0,-2.2) | -2.4(-4.4,-1.7) | -2.0(-3.8,-1.4) | -2.8±1.0mWm-2(Tg(N)yr1)-1 | 1.18 |
| NetNOx | 17.5(0.6,29) | 13.6(0.9,22) | 12.9(1.9,20) | 5.5±8.1mWm-2(Tg(N)yr1)-1 |  |
| StratosphericH2Oincrease | 2.0(0.8,3.2) | 1.5(0.6,2.4) | 1.4(0.6,2.3) | 0.0052±0.0026mWm-2(Tg(H2O)yr1)-1 | \-\-\- |
| Soot(aerosol-radiation) | 0.94(0.1,4.0) | 0.71(0.1,3.0) | 0.67(0.1,2.8) | 100.7±165.5mWm-2(Tg(BC)yr1)-1 | \-\-\- |
| Sulfate(aerosol-radiation) | -7.4(-19,-2.6) | -5.6(-14,-1.9) | -5.3(-13,-1.8) | -19.9±16.0mWm-2(Tg(SO2)yr1)-1 | \-\-\- |

$$
\\mathrm {C O} \_ {2}
$$

$$
\\begin{array}{l} 9. 3 6 \\times 1 0 ^ {- 1 0} \\mathrm {m W m} ^ {-} \ ^ {2} \\mathrm {k m} ^ {- 1} \ \\end{array}
$$

$$

9. 3 \\pm 3. 4 \\mathrm {m W} \\mathrm {m} ^ {- 2}
   $$

$$
\\mathrm {H} \_ {2} \\mathrm {O}
$$

$$
\\left(\\mathrm {T g} \\left(\\mathrm {H} \_ {2} \\mathrm {O}\\right) \\mathrm {y r} ^ {- 1}\\right) ^ {- 1}
$$

$$
\\begin{array}{l} 0. 0 0 5 2 \\pm 0. 0 0 2 6 \ \\mathrm {m W m} ^ {- 2} \ \\end{array}
$$

$$
\\mathrm {m} \_ {1} ^ {- 2} \\left(\\mathrm {T g} \\left(\\mathrm {S O} \_ {2}\\right) \\mathrm {y r} ^ {- 1}\\right) ^ {-}
$$

* * *

| ERF(mWm-2) | 2018a | 2011a | 2005a | Sensitivity to emissions | ERF/RF |
| --- | --- | --- | --- | --- | --- |
| Sulfate and soot(aerosol-cloud) | \-\-\-- | \-\-\-- | \-\-\-- | \-\-\-- | \-\-\- |
| Net ERF(only non-CO2terms) | 66.6(21,111) | 51.4(16,85) | 41.9(14,69) | \-\-\-- | \-\-\- |
| Net aviationERF | 100.9(55,145) | 80.4(45,114) | 66.9(38,95) | \-\-\-- | \-\-\- |
| Net anthropogenicERF in2011 | \-\-\-- | 2290(1130,3330)b | \-\-\-- | \-\-\-- | \-\-\- |

a The uncertainty distributions for all forcing terms are lognormal except for CO2
and contrail cirrus (normal) and Net NOx
(discrete pdf).

b Boucher et al., 2013. IPCC also separately estimated the contrail cirrus term for 2011 as 50 (20, 150) mW m-2

Table 47: Aviation non-CO2 emissions equivalence metrics for GWP, GTP and GWP\* taken
from Lee et al. (2021)

Metrics

| ERF term | GWP20 | GWP50 | GWP100 | GTP20 | GTP50 | GTP100 |
| --- | --- | --- | --- | --- | --- | --- |
| CO2 | 1 | 1 | 1 | 1 | 1 | 1 |
| Contrail cirrus(TgCO2 basis) | 2.32 | 1.09 | 0.63 | 0.67 | 0.11 | 0.09 |
| Contrail cirrus(km basis) | 39 | 18 | 11 | 11 | 1.8 | 1.5 |
| NetNOx | 619 | 205 | 114 | -222 | -69 | 13 |
| Aerosol radiation |  |  |  |  |  |  |
| Soot emissions | 4288 | 2018 | 1166 | 1245 | 195 | 161 |
| SO2 emissions | -832 | -392 | -226 | -241 | -38 | -31 |
| Water vapor emissions | 0.22 | 0.10 | 0.06 | 0.07 | 0.01 | 0.008 |

$$
\\mathrm {S O} \_ {2}
$$

* * *

-1
CO2-eq emissions (Tg CO2 yr) for 2018

$$
\\mathrm {y r} ^ {- 1})
$$

| ERF term | GWP20 | GWP50 | GWP100 | GTP20 | GTP50 | GTP100 | GWP _100(E_ CO2e) |
| --- | --- | --- | --- | --- | --- | --- | --- |
| CO2 | 1034 | 1034 | 1034 | 1034 | 1034 | 1034 | 1034 |
| Contrail cirrus(TgCO2 basis) | 2399 | 1129 | 652 | 695 | 109 | 90 | 1834 |
| Contrail cirrus(km basis) | 2395 | 1127 | 651 | 694 | 109 | 90 | 1834 |
| Net NOx | 887 | 293 | 163 | -318 | -99 | 19 | 339 |
| Aerosol-radiation |  |  |  |  |  |  |  |
| Soot emissions | 40 | 19 | 11 | 12 | 2 | 2 | 20 |
| SO2 emissions | -310 | -146 | -84 | -90 | -14 | -12 | -158 |
| Water vapor emissions | 83 | 39 | 23 | 27 | 4 | 3 | 42 |
| Total CO2-eq(using km basis) | 4128 | 2366 | 1797 | 1358 | 1035 | 1135 | 3111 |
| Total CO2-eq/CO2 | 4.0 | 2.3 | 1.7 | 1.3 | 1.0 | 1.1 | 3.0 |

$$
\\mathrm {C O} \_ {2}
$$

$$
\\left(\\mathrm {E} ^ {\*} \\mathrm {c o 2 e}\\right)
$$

Note: GWP = Global Warming Potential, GTP = Global Temperature Potential

* * *

9. Bioenergy and Water

Section summary

9.1. 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. This section of the report describes both the
direct (Scope 1) emissions and the indirect (Scope 3) emissions associated with
bioenergy sources.

9.2. The section also includes factors for emissions associated with water supply, to
account for water delivered through the mains supply network, and water
treatment, which are used for water returned to the sewage system through mains
drains. These are classified as Scope 3 emissions.

9.3. For the 2024 update, factors for water supply and water treatment are calculated
using a revised methodology based on the 2021 data from the UK water
companies Carbon Accounting Workbooks (CAW), including the actual volume of
wastewater treated and drinking water supplied by each company.

Table 48: Related worksheets for bioenergy and water emission factors

| Worksheet name | Full set | Condensed set |
| --- | --- | --- |
| Bioenergy | Y | Y |
| WTT- bioenergy | Y | N |
| Water supply | Y | Y |
| Water treatment | Y | Y |

9.5. The Renewable Transport Fuel Obligation (RTFO) is likely to be highly variable
year on year as suppliers can choose what types of biofuels and sources of
biofuels, they want to use to fulfil that obligation. Therefore, more fuel sources and
more advanced types of biofuels are continually brought into the market, so the
underlying biofuels base is and will continue to change. The WTT factors reported
in DfT’s RTFO 0105 dataset are specific to both the fuel type and the feedstock. In
the 2023 publication of the statistics (third provisional), the dataset shows a

The Renewable Transport Fuel Obligation (RTFO) is likely to be highly variable
year on year as suppliers can choose what types of biofuels and sources of
biofuels, they want to use to fulfil that obligation. Therefore, more fuel sources and
more advanced types of biofuels are continually brought into the market, so the
underlying biofuels base is and will continue to change. The WTT factors reported
in DfT’s RTFO 0105 dataset are specific to both the fuel type and the feedstock. In
the 2023 publication of the statistics (third provisional), the dataset shows a

the 2023 publication of the statistics (third provisional), the dataset shows a
marked increase in biodiesel HVO and a moderate increase in biodiesel ME
consumption with their associated Scope 3 emissions being increased.
Consumption of bioethanol has increased since last year, but its scope 3

Consumption of bioethanol has increased since last year, but its scope 3

Consumption of bioethanol has increased since last year, but its scope 3

Summary of changes since the previous update emissions have gone down due to changes in the feedstocks used and the
production plants it is sourced from.

9.6. A marked increase in the proportion of bioethanol and biodiesel in petrol and
diesel sold on petrol station forecourts has led to an increase in the bio-carbon
emissions factors for forecourt petrol and diesel.

General Methodology

9.7. The 2024 GHG Conversion factors provide tables of conversion factors for: water
supply and treatment, biofuels, biomass and biogas.

9.8. The conversion factors for bioenergy incorporate emissions from the fuel life cycle
and include net CO2, CH4, N2O emissions and indirect/WTT emissions factors.
These are presented for biofuels, biomass and biogas and still use the AR4 GWP
values, while for water they are aligned with AR5 GWP values.

$$
\\mathrm {C O} \_ {2}, \\mathrm {C H} \_ {4}, \\mathrm {N} \_ {2} \\mathrm {O}
$$

Water

9.9. The conversion factors for water supply and treatment in sections “Water supply”
and “Water treatment” worksheets of the 2024 GHG Conversion factors were
calculated based on 2022 data from UK water companies Carbon Accounting
Workbooks (CAW). These data are used for reporting to the UK regulator (Ofwat)
33
and all UK water companies use this common approach to reporting these data.

9.10. The CAW data gives GHG intensity for each water company from water supply
and wastewater treatment, accounting for emissions associated with offices and
transport. The 2024 dataset includes the volume of wastewater treated and of
drinking water supplied by each company. This is a more robust metric compared
to previous years' which led to a revised methodology for 2023. This data is used
to generate a weighted average of the volume of wastewater treated and drinking
water supplied. It should also be noted that the data received from the water
industry did not include complete reporting from all water companies, which
introduces uncertainty in both water supply and water treatment estimates.

Biofuels

9.12. Unlike the direct emissions of CO2, the CH4 and N2O emissions are not offset by
absorption in the growth of the feedstock used to produce the biofuel. Specific
emission factors are available for solid biomass and biogas but not for liquid and

$$
\\mathrm {C O} \_ {2}
$$ gaseous biofuels. In the absence of other information, these emission factors have
been assumed to be equivalent to those produced by combusting the
corresponding liquid and gaseous fossil fuels (i.e. diesel, petrol, LNG or CNG)
from the “Fuels” section.

9.13. The net GHG emissions for biofuels vary significantly depending on the feedstock
source and production pathway. Therefore, for accuracy, it is recommended that
more detailed/specific figures are used where available. For example, detailed
indirect/WTT conversion factors by source/supplier are provided and updated
regularly in the Quarterly Reports on the RTFO website (DfT, 2024).

9.14. The indirect/WTT/fuel lifecycle conversion factors for biofuels were based on UK
average factors from the Quarterly Reports35 on the Renewable Transport Fuel
Obligation (RTFO) (DfT, 2024). These average factors and the direct CH4 and
N2O factors are presented in Table 49.

9.15. In addition to the direct and indirect/WTT conversion factors provided in Table 49,
conversion factors for the Out of Scope CO2 emissions have also been provided
based on data sourced from the UK GHG Inventory (GHGI) for 2022 (managed by
Ricardo Energy & Environment) and the JEC WTT v5 study (JEC WTW v5, 2020).

Table 49: Fuel lifecycle GHG Conversion factors for biofuels

$$
\\mathrm {C O} \_ {2}
$$

| Biofuel | Emissions Factor,gCO2e/MJ |  |  |  |  |  |
| --- | --- | --- | --- | --- | --- | --- |
| RTFO Lifecycle(1) | DirectCH4(2) | DirectN2O(2) | DirectCO2(2\*) | Total Lifecycle | DirectCO2 Emissions(Out of Scope(3)) |  |
| Avtur(renewable) | 10.32 | 0.04 | 0.68 | 0.00 | 11.05 | 71.53 |
| Biodiesel HVO | 16.29 | 0.01 | 1.03 | 0.00 | 17.32 | 70.83 |
| Biodiesel ME | 14.53 | 0.01 | 1.03 | 4.02 | 19.59 | 72.16 |
| Biodiesel ME(from Tallow) | 19.84 | 0.01 | 1.03 | 4.02 | 24.90 | 72.16 |
| Biodiesel ME(from used cooking oil) | 11.69 | 0.01 | 1.03 | 4.02 | 16.75 | 72.16 |
| Bioethanol | 24.39 | 0.22 | 0.20 | 0.00 | 24.82 | 71.37 |
| Biomethane(compressed) | 13.06 | 0.08 | 0.03 | 0.00 | 13.17 | 55.28 |
| Biomethane(liquified) | 10.61 | 0.08 | 0.03 | 0.00 | 10.72 | 56.66 |

* * *

| Biopropane | 9.06 | 0.05 | 0.04 | 0.00 | 9.15 | 64.51 |
| --- | --- | --- | --- | --- | --- | --- |
| Development diesel | 23.99 | 0.01 | 1.03 | 0.00 | 25.03 | 73.54 |
| Development petrol | 24.01 | 0.22 | 0.20 | 0.00 | 24.43 | 70.29 |
| Methanol(bio) | 37.39 | 0.22 | 0.20 | 0.00 | 37.82 | 68.92 |
| Off road biodiesel | 14.53 | 0.01 | 1.03 | 4.02 | 19.59 | 72.16 |

Notes:

(1) Based on UK averages from the RTFO Quarterly Report from DfT (DfT, 2024).

(2) Based on corresponding emission factors for diesel, petrol, LNG or CNG. \*Biodiesel, as of April 2020, is now accounting for
fossil component of biodiesel to align with the UK GHGI estimates; based on stoichiometric analysis of chemical compounds.

(3) The Total GHG emissions outside of the GHG Protocol Scope 1, 2 and 3 is the actual amount of CO2 emitted by the biofuel
when combusted. This will be counter-balanced by the equivalent to the CO2 absorbed in the growth of the biomass feedstock
used to produce the biofuel. These factors are based on data from the JEC Well to Tank Study (v5).

Other biomass and biogas

9.16. A number of different biomass types can be used in dedicated biomass heating
systems, including wood logs, chips and pellets, as well as grasses/straw or
biogas. Conversion factors produced for these bioenergy sources are presented in
the “Bioenergy” worksheet of the 2024 GHG Conversion factors set.

9.17. The indirect/WTT/fuel lifecycle conversion factors for biomass, except for wood
logs, are sourced from the Ofgem solid and gaseous biomass carbon calculator
(Ofgem, 2015). This calculator has been developed to support operators
determining the GHG emissions associated with the cultivation, processing and
transportation of their biomass fuels.

9.18. Indirect/WTT/fuel lifecycle conversion factors for wood logs, which are not covered
by the Ofgem tool, were obtained from the Biomass Environmental Assessment
Tool (BEAT2) (Forest Research, 2016a), provided by Defra. And for the indirect
conversion factor for biogas the RTFO standard data statistics has been used this
year using the value for biowaste - close digestate, no off-gas combustion (DfT,
2023).

9.19. The direct CH4 and N2O conversion factors presented in the 2024 GHG
Conversion factors are based on the conversion factors used in the UK GHG
Inventory (GHGI) for 2022 (Ricardo, 2024).

9.21. In addition to the direct and indirect/WTT conversion factors provided, conversion
factors for the out of scope CO2 emissions are also provided in the 2024 GHG

$$
\\mathrm {C O} \_ {2}
$$

* * *

Conversion factors (see “Outside of Scopes” and the relevant notes on the page),
based on data sourced from Forest Research, the Forestry Commission’s
research agency (previously BEC) (Forest Research, 2016a).

Table 50: Fuel sources and properties used in the calculation of biomass and biogas
emission factors

| Biomass | Moisture content | Net calorific value(GJ/tonne) | Source |
| --- | --- | --- | --- |
| Wood chips | 25% moisture | 13.6 | Forestry Research |
| Wood logs | Air dried 20% moisture | 14.7 | UK GHGI |
| Wood pellets | 10% moisture | 17.3 | DUKES |
| Grass/Straw | 10% moisture | 13.4 | UK GHGI |
| Biogas | Based on 65%CH4 | 20.0 | Swedish Gas Technology Centre 2012 |
| Landfill gas | Based on 40%CH4 | 12.3 | Swedish Gas Technology Centre 2012 |

* * *

10. Overseas Electricity Emission Factors

Section summary

10.1. This section contains guidance for users on how to find Scope 2 conversion
factors for electricity generation in overseas countries and how to calculate the
indirect/WTT emissions associated with these activities. These should be used for
sites owned or controlled by the reporting organisation in another country. The
Scope 2 indirect factors are no longer included within the Conversion factors but
are available for sale from the CO2 Emissions from Fuel Combustion online data
service at the IEA website. Indirect/WTT factors are no longer being provided as
part of the UK GHG conversion factors. Instead, guidance will be provided in the
sections below on how to manually calculate the desired factors.

10.2. The related worksheet for this section is the “WTT – UK & overseas elec”,
available only in the full set of the UK GHG Conversion factors.

Summary of changes since the previous update

10.3. Indirect/WTT factors are no longer being provided as part of the UK GHG
conversion factors. Instead, guidance will be provided in the sections below on
how to manually calculate the desired factors.

Direct Emissions and Emissions resulting from Transmission and
Distribution Losses from Overseas Electricity Generation

10.4. UK companies reporting on their emissions may need to include emissions
resulting from overseas activities. Whilst many of the fuel conversion factors are
likely to be similar for fuels used in other countries, electricity conversion factors
vary considerably due to fuel mix.

10.7. Since the 2018 update year, the emissions associated with electricity losses
during transmission and distribution of electricity between the power station and an organisation's site(s) are also provided in the IEA dataset, these are also now
no longer provided in the UK GHG Conversion factors dataset.

10.8. The conversion factors supplied by the IEA do not include indirect/WTT emissions.

10.9. For European countries, an alternative data set is available for free from the
Association of Issuing Bodies (AIB). Within the 2021 edition of the European
Residual Mix report37, Table 5 presents the production mix for each country and
their direct CO2 conversion factor (the ‘CO2 (gCO2/kWh)’ column). These values
differ from the IEA values due to differences in methodology.

Indirect/WTT Emissions from Overseas Electricity Generation

10.10. As of the 2024 publication of the UK GHG Conversion Factors, indirect/WTT
emission factors for overseas electricity generation is no longer provided. Instead,
the method for calculating the factors manually will be provided. The methodology
used in previous editions of the UK GHG conversion factors was to take the direct
emission factor for the country in questions and multiply it by the ratio between the
UK’s indirect/WTT factor and the UK’s direct factor. This approach allows an
indirect factor to be estimated for a country without fully modelling the electricity
generation system of the country. Examples of the calculations are provided
below.

10.11. As the Indirect/WTT factor for UK Electricity is no longer updated annually, the
ratio between the published indirect/WTT factor and the direct factor in the latest
year will not be suitable for users looking to calculate an estimate for the
indirect/WTT factor for another country. Therefore, users are advised to use the
ratio for the year 2020 from the 2022 publication of the UK Conversion Factors
going forward, as described below.

10.12. The ratio between the UK’s Indirect/WTT factor and direct factor is presented in
Table 11 in the 2022 publication of the UK GHG Conversion Factors, for 2020 this
weighted average is 24.19%. If, for example, the direct factor for French electricity
generation was 61 gCO2e/kWh then the Indirect/WTT factor can be calculated as
follows:

$$
W T T = D i r e c t \\times U K \\frac {W T T}{D i r e c t} R a t i o = 6 1 \\times \\frac {2 4. 1 9}{1 0 0} = 1 4. 7 6 g C O \_ {2} e / k W H
$$

* * *

10.13. To calculate the transmission and distribution (T&D) WTT factor, the percentage
of losses for the country must be applied to the direct factor. For example, if the
French electricity losses were 8%, the WTT T&D Losses factor could be
calculated as follows:

$$
W T T \_ {T & D} = \\left(\\frac {D i r e c t}{1 - L o s s e s} - D i r e c t\\right) \\times U K \\frac {W T T}{D i r e c t} R a t i o = \\left(\\frac {6 1}{1 - \\frac {8}{1 0 0}} - 6 1\\right) \\times \\frac {2 4. 1 9}{1 0 0} = 1. 2 8 g C O \_ {2} e / k W h
$$

* * *

11. Hotel Stay

Section summary

11.1. This section describes the calculation of conversion factors for Hotel Stays, which
should be used to report the Scope 3 emissions associated with overnight hotel
stays for business travel.

11.2. These factors appear in the “Hotel Stay” worksheet, available only in the full set of
the UK GHG Conversion factors set.

11.3. Hotel Stay conversion factors remain constant since the publish of 2022 GHG
Conversion factors.

Summary of changes since the previous update

11.4. Hotel Stay conversion factors are not all aligned with the AR5 GWPs in the 2024
update, because the data from Hotel Sustainability Benchmarking Index 2021
were in CO2e with no breakdown of CH4 and N2O emissions. The conversion
factors of different countries could be in either AR4 or AR5 basis, depending on
the GWPs used by the reporting hotels if the data were reported in CO2e instead
of the raw values of CO2, CH4 and N2O emissions.

Direct emissions from a hotel stay

11.5. All the hotel stay conversion factors presented in the 2024 GHG Conversion
factors are in a CO2e basis. These are taken directly from the Cornell Hotel
Sustainability Benchmarking Index (CHSB) Tool, produced by the International
Tourism Partnership (ITP) and Greenview (ITP/Greenview, 2021). The factors use
annual data comprising several international hotel organisations.

11.6. For the 2022 GHG Conversion factors the median benchmark for each country, for
all hotel classes included within the tool, was used.

a) Harmonising. The data received was converted into the same units and then
converting to kg CO2e.
b) Validity tests were carried out to remove outliers or errors from the data sets

b) Validity tests were carried out to remove outliers or errors from the data sets
received.

d) Property segmentation. Hotels were grouped by property segment, applying a
revenue-based approach and property-type segmentation used by STR Global
(using 2020 global chain scales), the asset class segmentation of full-service
and limited-service hotels, and a global data set of star levels for hotels as
identified by Expedia.

* * *

e) Minimum output thresholds. A minimum threshold of eight hotels per
geographical region was required before it was populated within the tool. If
there were less than eight hotels, these were excluded from the final outputs.

11.8. It should be noted that there are certain limitations with the CHSB tool used to
derive the 2022 GHG Conversion factors. The main limitations are detailed below:

a) The factors are skewed toward large, more upmarket hotels and to branded
chains. This is because it was mainly large owners or operators of hotels who
submitted the aggregated data sets. Hotels in the lower tier segments are not
as strongly represented in these data.

b) The data sets used to derive the factors have not been verified and therefore it
cannot be concluded to be 100% accurate.

c) 65% of the benchmarks are within United States geographies. The datasets
used are updated each year, therefore it is expected that a wider range of
countries will be covered in the future and the tool aims to seek data sets from
outside the U.S in future years.

d) The factors do not distinguish a property’s amenities except for outsourced
laundry services, which are taken into consideration. The factors are an
aggregation of all types of hotels within the revenue-based segmentation and
geographic location. Which means it is very difficult to compare two hotels since
some may contain distinct attributes, (such as restaurants, fitness centres,
swimming pool and spa) while others do not.
e) At present, there is no breakdown of CH4 and N2O emissions, plus there are also

e) At present, there is no breakdown of CH4 and N2O emissions, plus there are also
no indirect/ WTT factors.

11.9. For more information about how the factors have been derived, please see
(ITP/Greenview, 2021), where more granular data is also available by city and
segment.

* * *

12. Material Consumption/Use and Waste
    Disposal

Section summary

12.1. Material use conversion factors should be used only to report on procured
products and materials based on their origin (that is, comprised of primary material
or recycled materials). The factors are not suitable for quantifying the benefits of
collecting products or materials for recycling.

12.2. 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 material
procurement or the benefit of procuring items that are the product of a previous
recycling process.

12.3. Waste-disposal figures should be used for Greenhouse Gas Protocol reporting of
Scope 3 emissions associated with end-of-life disposal of different materials. With
the exception of landfill, these figures only cover emissions from the collection of
materials and delivery to the point of treatment or disposal. They do not cover
the environmental impact of different waste management options. They are
suitable only for Scope 3 reporting of emissions impacts under the GHG Protocol
Corporate Value Chain (Scope 3) Accounting and Reporting Standard (‘the Scope
38
3 Standard’).

12.4. These factors appear in the “Material use” and “Waste disposal” worksheets,
available in both the full and condensed sets of the UK GHG Conversion factors

Summary of changes since the previous update

12.5. Users wishing to quantify the impact of different waste management options may
39
wish to use WRAP Carbon Waste and Resources Metric (CarbonWARM). Note
that CarbonWARM outputs cannot be used for reporting Scope 3 Greenhouse
Gas emissions.

The following changes have been made to the Material Use factors since the 2023 update.

12.6. Paper and board factors have been revised to remove reliance on out-of-date
references and bring the values into line with the latest values in the ecoinvent
lifecycle database.

* * *

12.7. Plastics factors have been revised to remove reliance on out-of-date references
and bring the values into line with the latest values in the ecoinvent lifecycle
database.

12.8. Wood factors have been revised to remove reliance on out-of-date references and
bring the values into line with the latest values in the ecoinvent lifecycle database.
Closed loop factors for wood (which should cover only the use of wood as timber
without remanufacture into board products) have been removed as the historical
figure was not representative of closed loop recycling processes and a suitable
replacement has not been sourced. All recycling processes that involve adding
binders or adhesives to the wood at end of life (e.g. manufacture of fibreboard) are
covered under the open loop recycling factor.

12.9. The manufacturing element of the concrete factor has been updated to reflect the
latest value in the ecoinvent lifecycle database.

12.10. The steel factor has been updated based on the latest data releases from World
Steel.

The following changes have been made to the Waste Disposal factors since the 2023 update.

12.11. An error affecting the transport emissions for the recycling and EfW (Energy from
Waste) factors has been corrected. This has had the effect of reducing the
transport emissions associated with these disposal approaches.

12.12. Minor updates to the factors to account for this 2024 update of transport and UK
electricity generation factors.

12.13. An error in the composting factor for books has been corrected and the results
brought into line with the other factors.

Emissions from Material Use and Waste Disposal

12.14. The GHG conversion factors for material consumption/use and waste disposal
have been aligned with the GHG Protocol Corporate Value Chain (Scope 3)
40
Accounting and Reporting Standard (‘the Scope 3 Standard’). This sets down
rules on accounting for emissions associated with material consumption and
waste management.

* * *

12.16. Whilst the factors are appropriate for accounting, they are therefore not
appropriate for informing decision making on alternative waste management
options (i.e. they do not show the impact of waste management options).

12.17. All figures expressed are kilograms of carbon dioxide equivalent (CO2e) per tonne
of material. This includes the Kyoto protocol basket of greenhouse gases. Please
note that biogenic41 CO2 has been excluded from these figures.

12.18. The information for material consumption presented in the conversion factors
spreadsheet has been separated from the emissions associated with waste
disposal to allow separate reporting of these emission sources, in compliance with
the Scope 3 Standard.

12.19. Businesses must quantify emissions associated with both material use and waste
management in their Scope 3 accounting, to fully capture changes due to activities
such as waste reduction.

12.20. The following subsections summarise the methodology, key data sources and
assumptions used to define the emission factors.

Material Consumption/Use

12.21. Figure 5 shows the boundary of greenhouse gas emissions summarised in the
material consumption table.

Figure 5: Boundary of material consumption data sets

Notes: Arrows represent transportation stages; greyed items are excluded.

$$
\\mathrm {C O} \_ {2}
$$

$$
\\mathrm {C O} \_ {2}
$$ enterprises may use these factors to estimate the impact of goods they procure.
Organisations involved in manufacturing goods using these materials should note
that if they separately report emissions associated with their energy use in forming
products with these materials, there is potential for double counting. As many of
the data sources used in preparing the tables are confidential, we cannot publish a
more detailed breakdown. However, the standard assumptions made are
described below.

12.23. Conversion factors are provided for both recycled and primary materials. To
identify the appropriate carbon factor, an organisation should seek to identify the
level of recycled content in materials and goods purchased. Under this accounting
methodology, the organisation using recycled materials in place of primary
materials receives the benefit of recycling in terms of reduced Scope 3 emissions.

12.24. These factors are estimates to be used in the absence of data specific to your
goods and services. If you have more accurate information for your products, then
please refer to the more accurate data for reporting your emissions.

12.25. Information on raw material extraction and manufacturing impacts is commonly
sourced from the same reports, typically life cycle inventories published by trade
associations. The sources utilised in this study are listed in Appendix 1 to this
report. The stages covered include mining activities for non-renewable resources,
agriculture and forestry for renewable materials, production of materials used to
make the primary material (e.g. soda ash used in glass production) and primary
production activities such as casting metals and producing board. Intermediate
transport stages are also included. Full details are available in the referenced
reports.

12.26. Conversion factors provided include emissions associated with product forming.

12.27. Table 51 identifies the transportation distances and vehicle types which have been
assumed as part of the conversion factors provided. The impact of transporting
the raw material (e.g. forestry products, granules, glass raw materials) is already
included in the manufacturing profile for all products. The transportation tables and
Greenhouse Gas Protocol guidelines on vehicle emissions have been used for
most vehicle emission factors.

Table 51: Distances and transportation types used in material use EF calculations

| Destination/Intermediate Destination | One Way Distance | Mode of transport | Source |
| --- | --- | --- | --- |
| Transport of raw materials to the factory | 122km | Average, all HGVs | (DfT,2010)Based on average haulage distance for all commodities, not specific to the materials in the first column. |
| Distribution to Retail Distribution Centre&to retailer | 96km | Average, all HGVs | (McKinnon,2007),(IGD,2018) |

* * *

12.28. Transport of goods by consumers is excluded from the factors presented, as is the
use of the product.

Waste Disposal

12.29. As defined under the Scope 3 standard, emissions associated with recycling and
energy recovery are attributed to the organisation which uses the recycled
material or which uses the waste to generate energy. The emissions attributed
to the company which generates the waste cover only the collection of waste
from their site and deposit at the first point of processing (e.g. material
42
recovery facility (MRF)). This does not mean that emissions from waste
management or recycling are zero or are not necessary; it simply means that, in
accounting terms, these emissions are for another organisation to report.

12.30. Landfill emissions remain within the accounting Scope of the organisation
producing waste materials. Factors for landfill are provided within the waste
disposal sheet in the 2024 GHG Conversion Factors. These factors are drawn
directly from MELMod, which contains information on landfill waste composition
43
and material properties, with the addition of collection and transport emissions.

12.31. This means that the waste disposal factors exclude the majority of emissions from
waste management and cannot be used to compare the impacts of different
waste management options or processes. They may be used only for the
purposes of reporting Scope 3 emissions under the Greenhouse Gas protocol.

12.32. Figures for Refuse Collection Vehicles have been taken from the Environment
Agency’s Waste and Resource Assessment Tool for the Environment (WRATE)
(Environment Agency, 2010).

12.33. Transport distances for waste were estimated using a range of sources, principally
data supplied by the Environment Agency for use in the WRATE (2005) tool
(Environment Agency, 2010). The distances adopted are shown in Table 52.

* * *

Table 52: Distances used in the calculation of waste emission factors

| Destination/Intermediate Destination | One Way Distance | Mode of transport | Source |
| --- | --- | --- | --- |
| Collection and transport to transfer station or MRF | 25km by Road | 26 Tonne GVW Refuse Collection Vehicle, maximum waste capacity 12 tonnes | Environment Agency(2010) |
| Distance from transfer station to landfill or composting site | 10km by Road | Bulk transport | Environment Agency(2010) |
| Collection and transport for inert waste recycling | 12.85km by Road | 4 axle rigid tippers and an average load of 20 tonnes, round trip of 45.7km x2,22 tonne average load) | Aggregain(2010) |
| Distance to inert waste landfill | 16.1km by Road | 4 axle rigid tippers and an average load of 20 tonnes, round trip of 45.7km x2,22 tonne average load) | Aggregain(2010) |

12.34. Road vehicles are volume-limited rather than weight limited. An average loading
factor (including return journeys) is used for all HGVs, based on the HGV factors
provided in the 2024 Conversion factors. Waste vehicles leave a depot empty and
return fully laden. A 50% loading assumption reflects the change in load over a
collection round which could be expected.

* * *

13. Fuel Properties

Section summary

13.1. The fuel properties can be used to determine the typical calorific values / densities
of most common fuels.

13.2. These factors appear in the “Fuel properties” worksheet, available in both the full
and condensed sets of the UK GHG Conversion factors set.

Summary of changes since the previous update

13.3. Fuel property data for the vast majority of fuels uses data from the UK GHG
Inventory (GHGI) (Ricardo, 2024). The GHGI data is largely based on DUKES, but
in some cases deviates, either to use data consistent with the carbon content data
source (such as for power stations coal, which uses EU ETS data), or in cases
where there are apparent inconsistencies in the time series, as the GHGI must
present a consistent time series from 1990. This change will improve consistency
between the GHGI and the Conversion Factors.

General Methodology

13.4. The following standard properties for key fuels are provided in the UK GHG
Conversion factors:

a) Gross Calorific Value (GCV) in units of GJ/tonne, kWh/kg and kWh/litre;

b) Net Calorific Value (NCV) in units of GJ/tonne, kWh/kg and kWh/litre;

c) Density in units of litres/tonne and kg/m3.

13.7. Fuel properties, both density and CV, for wood chips (25% moisture content)
44
come from the Forest Research (previously Biomass Energy Centre (BEC). The
density of wood logs (20% moister content), wood chips (25% moister content)

* * *

2024 Government greenhouse gas conversion factors for company reporting: Methodology paper

and grasses/straw (25% water content) are also sourced from the Forest
Research45.

* * *

14. SECR kWh Conversion factors

Section summary

14.1. The new Streamlined Energy and Carbon Reporting (SECR) came into effect on
the 1 April 2019. One of the requirements of the guidance is to report GHG
emissions from activities for which the company is responsible. SECR obligations
differ between quoted and unquoted organisations covering Scope 1, Scope 2 and
some Scope 3 emissions. Most will need to calculate the GHG emissions for the
combustion of fuel (including transport fuel) and the operation of any facility;
together with the annual emissions from the purchase of electricity, heat, steam or
cooling by the company for its own use. See the Environmental Reporting
Guidelines, (BEIS, 2019), for more details.

14.2. The SECR also requires the total energy use that is used to calculate these GHG
emissions to be provided in kilowatt hours (kWh).

14.3. When organisations are calculating the GHG emissions associated with fuels
(Scope 1), bioenergy (Scope 1), electricity (Scope 2) and heat and steam (Scope
2), they will either already have the kWh values or will be able to convert units
such as GJ, litres or tonnes using the fuel properties or conversion data provided
at the end of the conversion factors spreadsheet.

14.4. For transport, companies may have two types of data which they can use to
calculate vehicles emissions (cars, motorcycles, vans and HGVs owned or
controlled by the company):

a) Fuel consumption data in litres or kWh. In the instance of litres, this can easily be
converted to kWh using the fuel properties provided at the end of the conversion
factors spreadsheet. This is the preferred and more accurate method to use.
b) Journey distance in km or miles. If a company does not have fuel consumption

b) Journey distance in km or miles. If a company does not have fuel consumption
data (option a), they may have a record of the total distance travelled, for
example from expense claims. In this instance, the km or miles data will need to
be converted into kWh. This will require an additional factor, which is what we
have provided in the SECR factors worksheet.

14.5. SECR kWh conversion factors have been calculated for passenger and delivery
vehicles including; cars, motorcycles, vans and HGVs.

| Worksheet name | Full set | Condensed set |
| --- | --- | --- |
| SECR kWh pass & delivery vehs | Y | Y |
| SECR kWh UK electricity for EV | Y | Y |

14.6. The factors are split out between two worksheets:

* * *

a) “SECR kWh pass & delivery vehs” worksheet contains cars, motorcycles, vans
and HGVs, including electric vehicles (i.e. Plug-in Hybrid Electric Vehicles /
Range-Extended Electric Vehicles and Battery Electric Vehicles) where the
kWh factors presented only include the conventional fuel use (i.e. petrol or
diesel)
b) “SECR kWh UK electricity for EV” worksheet contains only the kWh factors for

b) “SECR kWh UK electricity for EV” worksheet contains only the kWh factors for
the electricity consumed by the electric vehicles.

Summary of changes since the previous update

14.7. There were no major methodological changes in the 2024 update.

General Methodology

14.8. The factors are calculated using a two-step approach:

Step 1 - Convert km or miles data into kg CO2 using the appropriate transport
GHG conversion factor. These are the factors found within the passenger and
delivery vehicles worksheets.

$$
\\mathrm {C O} \_ {2}
$$

Step 2 ivide the kg CO – D 2 figure, from step 1, by the fuel net kWh conversion
factor (e.g. diesel or petrol). These are the figures found within the fuel
worksheet.

14.9. The CO2 GHG conversion factor for some vehicle types are calculated using a
mixture of fuels, such as hybrid vehicles, or for those where the fuel is unknown.
In these instances, the kWh conversion factor used in step 2 is calculated using
the appropriate percentage fuel split used in calculating the GHG conversion
factors.

$$
\\mathrm {C O} \_ {2}
$$

14.10. The calculation of the SECR kWh conversion factors are based on using the CO2
(and not the CO2e) factors. This is because the CO2e factor is comprised of the
CO2, CH4 and N2O factors and the CH4 and N2O emissions are not directly linked
to the energy consumption but they are related to the specific (exhaust) emission
after-treatment systems. For different vehicle types, the ratio is different for the
same fuel type. Hence the calculation uses the ratio of CO2 with the average fuel
conversion factor.

$$
\\mathrm {C O} \_ {2} \\mathrm {e})
$$

$$
\\mathrm {C O} \_ {2} \\mathrm {e}
$$

$$
\\mathrm {C O} \_ {2}
$$

$$
\\mathrm {N} \_ {2} \\mathrm {O}
$$

$$
\\mathrm {N} \_ {2} \\mathrm {O}
$$

$$
\\mathrm {C O} \_ {2}
$$

* * *

15. Homeworking

Section summary

15.1. This section describes the calculation of conversion factors for Homeworking,
which should be used to report the Scope 3 emissions associated with employees
working remotely from home.

15.2. These factors appear in the “Homeworking” worksheet, available only in the full
set of the UK GHG Conversion factors set.

15.3. Homeworking conversion factors remain constant since the publish of 2022 GHG
Conversion factors but have been updated from AR4 to AR5 GWP values.

General Methodology

15.4. The methodology is based on the “Homeworking emission Whitepaper” (EcoAct,
2020). These factors estimate the incremental energy use from office equipment
and home heating by homeworking employees which would not have occurred in
an office-working scenario.

15.5. All the Homeworking conversion factors presented in the 2024 GHG Conversion
factors are in a CO2e basis.

15.6. The Homeworking conversion factors are provided on a 'Full-time Equivalent
(FTE) working hour' basis, representing the GHG emissions from one hour of work
by one full-time employee.

15.7. There are several assumptions used in the estimation of the Homeworking
conversion factors, as listed below. These assumptions would be updated in the
future if there are data sources that are more updated or accurate.

c) assumed that the energy used for lighting is 10W per homeworking employee
(an assumption by EcoAct);

15.9. Home heating is an annual average of energy used for heating estimated using
data from "Typical Domestic Consumption values 2020" (Ofgem, 2020) and

* * *

"Estimates of heat use in the United Kingdom in 2013" (DECC, 2014). GHG
conversion factors for natural gas consumption come from the UK GHG
Conversion factors model outputs for Fuels. There are 4 assumptions:

a) assumed that all home heating in the UK is powered by natural gas (survey
showed that 86% of UK homes are heated by natural gas (DLUHC, 2021);

b) assumed that in the UK, heating is used 6 months per year (October to
March);

c) assumed that heating is used 10 hours per day during heating season; and

d) assumed that one-third of the employees have at least one household
member who would normally remain at home during the day (result from an
internal staff survey done by NatWest Group in 2020), therefore only two-third
(66.7%) of the employees moving to homeworking would result in incremental
heating energy.

* * *

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Ofgem. (2021). The UK Bioliquid Carbon Calculator. Retrieved 2022, from
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[https://www.ofgem.gov.uk/publications/biomass-sustainability-dataset-2019-20](https://www.ofgem.gov.uk/publications/biomass-sustainability-dataset-2019-20)
ORR. (2020). Official Statistics. Retrieved April 10, 2019, from :

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[http://dataportal.orr.gov.uk/browsereports/9](http://dataportal.orr.gov.uk/browsereports/9)

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equivalent (CO2e) emissions - Table 2.101 (p). Retrieved 2019, from Office of the Rail
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42d5-9fe3-a134b5c08b6a

Ricardo Energy & Environment. (2015). UK Greenhouse Gas Inventory, 1990 to 2013: Annual
Report for Submission under the Framework Convention on Climate Change. MacCarthy
J, Broomfield M, Brown P, Buys G, Cardenas L, Murrells T, Pang Y, Passant N,
Thistlethwaite G, Watterson J. Retrieved from [https://ukair.defra.gov.uk/assets/documents/reports/cat07/1512091113\_ukghgi-90-13\_Issue\_1.pdf](https://ukair.defra.gov.uk/assets/documents/reports/cat07/1512091113_ukghgi-90-13_Issue_1.pdf)

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CO2 emissions from new passenger cars and vans after 2020. Retrieved from [https://ec.europa.eu/clima/sites/clima/files/transport/vehicles/docs/ldv\_post\_2020\_co2\_e](https://ec.europa.eu/clima/sites/clima/files/transport/vehicles/docs/ldv_post_2020_co2_e)
n.pdf

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Report for submission under the Framework Convention on Climate Change. Ricardo
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MacCarthy J, Mullen P, Passant N, Richmond B, Smith H, Thistlethwaite G, Thomson A,
Turtle L, Wakeling D. Retrieved from
[https://naei.beis.gov.uk/reports/reports?report\_id=1015](https://naei.beis.gov.uk/reports/reports?report_id=1015)

Ricardo Energy & Environment. (2022). UK Greenhouse Gas Inventory, 1990 to 2020: Annual
Report for Submission under the Framework Convention on Climate Change. Ricardo
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MacCarthy J, Mullen P, Passant N, Richmond B, Thistlethwaite G, Thomson A, Wakeling
D. Retrieved from [https://naei.beis.gov.uk/reports/reports?report\_id=998](https://naei.beis.gov.uk/reports/reports?report_id=998)

Ricardo-AEA. (2014). UK Greenhouse Gas Inventory, 1990 to 2012: Annual Report for
Submission under the Framework. Webb N, Broomfield M, Brown P, Buys G, Cardenas
L,. Retrieved from [https://ukair.defra.gov.uk/assets/documents/reports/cat07/1404251327\_1404251304\_ukghgi-90-](https://ukair.defra.gov.uk/assets/documents/reports/cat07/1404251327_1404251304_ukghgi-90-)
12\_Issue1.pdf

RISE. (2019). The carbon footprint of carton packaging 2019. Zurich: Pro Carton. Retrieved
from [https://www.procarton.com/wp-content/uploads/2020/03/Carbon-Footprint-Report-](https://www.procarton.com/wp-content/uploads/2020/03/Carbon-Footprint-Report-)
2019.pdf

RTE. (2022). French Electricity Factor. Retrieved 2020, from [https://www.rtefrance.com/fr/eco2mix/eco2mix-telechargement](https://www.rtefrance.com/fr/eco2mix/eco2mix-telechargement)

Sausen , R., Isaksen, I., Grewe, V., Hauglustaine, D., Lee, D., Myhre, G., . . . Zerofos, C.
(2005). Aviation radiative forcing in 2000: An update on IPCC (1999). Meteorologische
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(2007). Contribution of Working Group I to the Fourth Assessment Report of the
Intergovernmental Panel on Climate Change. Cambridge, United Kingdom: Cambridge
University Press,. Retrieved from
[https://www.ipcc.ch/site/assets/uploads/2018/05/ar4\_wg1\_full\_report-1.pdf](https://www.ipcc.ch/site/assets/uploads/2018/05/ar4_wg1_full_report-1.pdf)

Tassou, S.A., et al. (2009). Food transport refrigeration - Approaches to reduce energy
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TU Graz. (2011). Reduction and testing of Greenhouse Gas Emissions from Heavy Duty
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9\_en.pdf

* * *

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[www.vda.de/dam/vda/publications/2014/facts-and-arguments-about-fuelconsumption.pdf](http://www.vda.de/dam/vda/publications/2014/facts-and-arguments-about-fuelconsumption.pdf)

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WRAP. (2009). Wood Waste Market in the UK. Retrieved April 10, 2019, from
[http://www.wrap.org.uk/sites/files/wrap/Wood%20waste%20market%20in%20the%20UK](http://www.wrap.org.uk/sites/files/wrap/Wood%20waste%20market%20in%20the%20UK).
pdf

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recycling\_-\_2010\_update.d1af1398.8671.pdf

* * *

Appendix 1. Additional Methodological
Information on the Material
Consumption/Use and Waste Disposal
Factors

This section explains the methodology for the choice of data used in the calculation of carbon
emissions used in the “Material use” and “Waste disposal” worksheets. Section 1.1 details the
indicators used to assess whether data met the data quality standards required for this project.
Section 1.2 states the sources used to collect data. Finally, Section 1.3 explains and justifies the
use of data which did not meet the data quality requirements.

1.1 Data Quality Requirements

Table 1.1: Data Quality Indications for the waste management GHG factors

Data used in this methodology should, so far as is possible, meet the data quality indicators
described in Table 1.1 below.

| Data Quality Indicator | Requirement | Comments |
| --- | --- | --- |
| Time-related coverage | Data less than 5 years' old | Ideally, data should be less than five years old. However, the secondary data in material eco-profiles is only periodically updated. In cases where no reliable data is available from within the five-year period, the most recent data available have been used.In cases where use of data over five years old creates specific issues, these are discussed below under “Use of data below the set quality standard”. All data over five years old has been marked in the references with an asterisk within the 2.0 Data Sources section. |
| Geographical coverage | Data should be representative of the products placed on the market in the UK | Many datasets reflect European average production. |
| Technology coverage | Average technology | A range of information is available, covering best in class, average and pending technology.Average is considered the most appropriate but may not reflect individual supply chain organisations. |
| Precision/variance | No requirement | Many datasets used provide average data with no information on the range.It is therefore not possible to identify the variance. |
| Completeness | All datasets must be reviewed to ensure they cover inputs and outputs pertaining to the life cycle stage |  |
| Representativeness | The data should represent UK conditions | This is determined by reference to the above data quality indicators. |
| Consistency | The methodology has been applied consistently. |  |
| Reproducibility | An independent practitioner should be able to follow the method and arrive at the same results. |  |
| Sources of data | Data will be derived from credible sources and databases | Where possible data in public domain will be used. All data sources referenced. |
| Uncertainty of the information |  | Many data sources come from single sources. Uncertainty will arise from assumptions made and the setting of the system boundaries. |

1.3 Use of data below the set quality standard
Every effort has been made to obtain relevant and complete data for this project. For the

Every effort has been made to obtain relevant and complete data for this project. For the
majority of materials and products data which fits the quality standards defined in Appendix 1.1
above are met. However, it has not always been possible to find data which meets these
standards in a field which is still striving to meet the increasing data demands set by science
and government. This section details data which do not meet the expected quality standard set
out in the methodology of this project but were never-the-less included because they represent
the best current figures available. The justification for inclusion of each dataset is explained.
The most common data quality issues encountered concerned data age and availability.

* * *

1.4 Wood and Paper data

Data on different types of wood has been used in combination with information on the
composition of wood waste in the UK (WRAP, 2009) to provide a figure which represents a best
estimate of the impact of a typical tonne of wood waste.

Many trade associations publish data on the impact of manufacturing 100% primary and 100%
recycled materials. However, the bodies representing paper only produce industry average
profile data, based on a particular recycling rate.

Furthermore, paper recycling in particular is dependent on Asian export markets, for which
information on environmental impacts of recycling or primary production is rare. This means that
the relative impact of producing paper from virgin and recycled materials is difficult to identify.
The figure for material consumption for paper represents average production, rather than 100%
primary material, so already accounts for the impact of recycling. Caution should therefore be
taken in using these numbers.

1.5 Excluded Materials and Products

For some materials and products, such as automotive batteries and fluorescent tubes, no
suitable figures have been identified to date.

Table 1.2 Data Sources

| Material | Reference |
| --- | --- |
| Aluminium cans and foil | European Aluminium Association(2018)Environmental Profile Report for the European Aluminium IndustryCE Delft(2007)Environmental Indices for the Dutch Packaging TaxDESNZ(2024)GHG Conversion factorsEnvironment Agency(2010)Waste and Resources Assessment Tool for the Environment(WRATE) |
| Steel Cans | World Steel Association(2021)Life cycle inventory(LCI)study2020data releaseWorld Steel Association(2022)WorldsteelLCA eco-profileTinplateDESNZ(2024)GHG Conversion factorsSwiss Packaging Institute(1997)BUWALEnvironment Agency(2010)Waste and Resources Assessment Tool for the Environment(WRATE) |
| Mixed Cans | Estimate based on aluminium and steel data,combined with data returns from Courtauld Commitment retailers(confidential,unpublished) |

* * *

| Glass | Ecoinvent 3(2024)Packaging glass production,white,Swiss Centre for Life Cycle Inventories |
| --- | --- |
| Ecoinvent 3(2024)Packaging glass production,green,Swiss Centre for Life Cycle Inventories |  |
| Ecoinvent 3(2024)Packaging glass production,brown,Swiss Centre for Life Cycle Inventories |  |
| Ecoinvent 3(2024)Packaging glass production,white,without cullet,Swiss Centre for Life Cycle Inventories |  |
| Ecoinvent 3(2024)Packaging glass production,green,without cullet,Swiss Centre for Life Cycle Inventories |  |
| Ecoinvent 3(2024)Packaging glass production,brown,without cullet,Swiss Centre for Life Cycle Inventories |  |
| Ecoinvent 3(2024)Market for glass cullet,sorted,Swiss Centre for Life Cycle Inventories |  |
| Ecoinvent 3(2024)Market for packaging glass,white,Swiss Centre for Life Cycle Inventories |  |
| Ecoinvent 3(2024)Market for packaging glass,green,Swiss Centre for Life Cycle Inventories |  |
| Glass raw material emissions for virgin glass are based on“without cullet”data,while emissions for recycled material are based on solving for emissions based on Packaging Glass production and production without cullet,accounting for the proportion of virgin and secondary material in the Packaging glass production inventories. Glass forming emissions are derived by comparison of Glass Packaging production emissions with Market emissions. |  |
| Pöry Forest Industry Consulting Ltd and Oxford Economics Ltd(2009)Wood Waste Market in UK |  |
| DESNZ(2024)GHG Conversion factors |  |
| Environment Agency(2010)Waste and Resources Assessment Tool for the Environment(WRATE) |  |
| Ecoinvent 3(2024)Sawnwood,beam,softwood,dried(u=20%),planed{CH} | market for sawnwood,beam,softwood,dried(u=20%),planed |
| Ecoinvent 3(2024)Particleboard,uncoated{RER} | particle board production,uncoated, average glue mix |
| Ecoinvent 3(2024)Plywood,for indoor use{RER} | production |
| Ecoinvent 3(2024)Oriented strand board{RER} | production |
| Ecoinvent 3(2024)Medium density fibreboard{RER} | medium density fibreboard production,uncoated |

* * *

| Aggregates | WRAP(2008)Lifecycle Assessment of Aggregates |
| --- | --- |
| Paper and board | CPI(2019)The economic value of the UK paper-based industries2019,CPIDESNZ(2024)Company GHG Reporting Guidelines,DESNZEcoinvent3(2024)Corrugated board box{RER} |
| Books | Estimate based on paper |
| Scrap Metal | British Metals Recycling Association(website46)Ecoinvent(2020)copper production,cathode,solvent extraction andelectrowinning processGiurco,D.,Stewart,M.,Suljada,T.,andPetrie,J.,(2006)Copper RecyclingAlternatives:An Environmental Analysis |

* * *

| Electrical goods | Ecoinvent(2020)market for computer,desktop,without screenEcoinvent(2020)market for computer,laptopEcoinvent(2020)market for dishwasherEcoinvent(2020)market for dryerEcoinvent(2020)market for electric kettleEcoinvent(2020)market for hair dryerEcoinvent(2020)market for microwave oven productionEcoinvent(2020)market for printer,laser,colourEcoinvent(2020)market for refrigeratorEcoinvent(2020)battery cell production,Li-ionEcoinvent(2020)battery production,NiMH,rechargeable,prismaticHamadeR.,AlAyache,R.,BouGhanem,M.andAmmouri,A.(2020)“Life Cycle Analysis of AA Alkaline Batteries”,Procedia Manufacturing,4:415-22 |
| --- | --- |
| Food and Drink | Tassou,S,Hadawey,A,Ge,YandMarriot,D(2008)FO405Greenhouse Gas Impacts of Food RetailingDEFRA and ONS(2009)Family food and expenditure surveyDECC(2013)Energy consumption in the UK |
| Compost(food and garden) | Boldrin,A.,Hartling,K.,Laugen,M.andChristensen,T(2010)“Environmental inventory modelling of the use of compost and peat in growth media preparation” |

* * *

| Plastics | AMA Research (2009) Plastics Recycling Market UK 2009-2013, UK; Cheltenham |
| --- | --- |
| DESNZ (2024) Company GHG Reporting Guidelines, DESNZ |  |
| Ecoinvent 3 (2024) Extrusion, plastic film {RER} | extrusion, plastic film |
| Ecoinvent 3 (2024) Packaging film, low density polyethylene {RER} | production |
| Ecoinvent 3 (2024) Polyethylene terephthalate, granulate, amorphous, recycled {Europe without Switzerland} | polyethylene terephthalate production, granulate, amorphous, recycled |
| Ecoinvent 3 (2024) Polyethylene terephthalate, granulate, bottle grade {RER} | production |
| Ecoinvent 3 (2024) Polyethylene, high density, granulate {RER} | production |
| Ecoinvent 3 (2024) Polyethylene, high density, granulate, recycled {Europe without Switzerland} | polyethylene production, high density, granulate, recycled |
| Ecoinvent 3 (2024) Polystyrene, expandable {RER} | production |
| Ecoinvent 3 (2024) Polystyrene, high impact {RER} | production |
| Ecoinvent 3 (2024) Polyvinylchloride, bulk polymerised {RER} | polyvinylchloride production, bulk polymerisation |
| Ecoinvent 3 (2024) Polyvinylchloride, emulsion polymerised {RER} | polyvinylchloride production, emulsion polymerisation |
| Ecoinvent 3 (2024) Polyvinylchloride, suspension polymerised {RER} | polyvinylchloride production, suspension polymerisation |
| Ecoinvent 3 (2024) Stretch blow moulding {RER} | production |
| Ecoinvent 3 (2024) Thermoforming, with calendering {RER} | thermoforming, with calendering |
| Environment Agency (2010) Waste and Resources Assessment Tool for the Environment (WRATE) |  |
| WRAP (2006) UK plastics waste: A review of supplies for recycling, global market demand, future trends and associated risks, WRAP |  |
| WRAP (2008) LCA of Mixed Waste Plastic Recovery Options, WRAP |  |
| Clothing | BIO IS (2009) Environmental Improvement Potentials of Textiles (IMPRO-Textiles), EU Joint Research Commission |

* * *

| Mineral Oil | IFEU(2005)Ecological and energetic assessment of re-refining used oils to base oils:Substitution of primarily produced base oils including semi-synthetic and synthetic compounds;GEIR |
| --- | --- |
| Plasterboard | WRAP(2008)Life Cycle Assessment of Plasterboard, prepared by ERM;WRAP;Banbury |
| Concrete | Ecoinvent 3(2024)Concrete,normal{GLO} |
| Bricks | Environment Agency(2011)Carbon CalculatorUSEPA(2003)Background Document for Life-Cycle Greenhouse GasConversion factors for Clay Brick Reuse and Concrete RecyclingChristopher Koroneos,Aris Dompros,“Environmental assessment of brick production in Greece”,Building and Environment,Volume42,Issue5,May2007,Pages2114-2123 |
| Asphalt | Aggregain(2010)CO2calculatorMineral Products Association(2011)Sustainable Development Report |
| Asbestos | Swiss Centre for Life Cycle Inventories(2014)Ecoinventv3.0 |
| Insulation | Hammond,G.P.and Jones(2008)“Embodied Energy and Carbon in Construction Materials”Proceeding of the Institution of Civil EngineersWRAP(2008)Recycling of Mineral Wool Composite Panels into New Raw Materials |

$$
C O \_ {2}
$$

* * *

1.6 Greenhouse Gas Conversion factors

Table 1.3 Greenhouse gas conversion factors

| Industrial Designation or Common Name | Chemical Formula | Radiative Efficiency(Wm-2ppb-1) | Lifetime(years) | Global Warming Potential with 100 year time horizon(previous estimates for1stIPCC assessment report) | Possible source of emissions |
| --- | --- | --- | --- | --- | --- |
| Carbon dioxide | CO2 | 1.4x10-5 | Variable | 1 | Combustion of fossil fuels |
| Methane | CH4 | 3.7x10-4 | 12 | 28(23) | Decomposition of biodegradable material, enteric emissions. |
| Nitrous Oxide | N2O | 3.03x10-3 | 114 | 265(296) | N2O arises from Stationary Sources, mobile sources, manure, soil management and agricultural residue burning, sewage, combustion and bunker fuels |
| Sulphur hexafluoride | SF6 | 0.52 | 3200 | 22,800(22,200) | Leakage from electricity substations,magnesium smelters,some consumer goods |
| HFC134a(R134a refrigerant) | CH2FCF3 | 0.16 | 14 | 1,430(1,300) | Substitution of ozone depleting substances,refrigerant manufacture/leaks,aerosols,transmission and distribution of electricity. |
| DichlorodifluoromethaneCFC12(R12 refrigerant) | CCl2F2 | 0.32 | 100 | 10,900 |  |
| Difluoromono-chloromethaneHCFC22(R22 refrigerant) | CHClF2 | 0.2 | 12 | 1,810 |  |

* * *

No single lifetime can be determined for carbon dioxide because of the difference in timescales
associated with long and short cycle biogenic carbon. For a calculation of lifetimes and a full list
of greenhouse gases and their global warming potentials please see Table 2.14: Lifetimes,
radiative efficiencies and direct (except for CH4) global warming potentials (GWP) relative to
CO2 (Solomon, S., D. Qin, M. Manning, Z. Chen, M. Marquis, K.B. Avery, M. Tignor and H.L.
Miller, 2007).

$$
\\mathrm {C O} \_ {2}
$$

* * *

Appendix 2. Updated full time series –
Electricity and Heat and Steam Factors

The tables below provide the fully updated and consistent time series data for electricity, heat and
steam emission factors47. This is provided for organisations wishing to use fully consistent time
series data for purposes OTHER than for company reporting (e.g. policy analysis).

Table 1.4 Base electricity generation emissions data – most recent datasets for time
series

| Data Year | Electricity Generation(1)GWh | Total Grid Losses(2)% | UK electricity generation emissions(3)ktonne |  |  |
| --- | --- | --- | --- | --- | --- |
| CO2 | CH4 | N2O |  |  |  |
| 1990 | 280,236 | 8.08% | 205,809 | 2.921 | 3.737 |
| 1991 | 283,203 | 8.27% | 202,382 | 2.743 | 3.680 |
| 1992 | 281,225 | 7.55% | 190,374 | 2.598 | 3.455 |
| 1993 | 284,352 | 7.17% | 173,950 | 2.552 | 2.943 |
| 1994 | 289,128 | 9.57% | 169,531 | 2.680 | 2.810 |
| 1995 | 299,197 | 9.07% | 166,629 | 2.714 | 2.699 |
| 1996 | 313,072 | 8.40% | 166,528 | 2.737 | 2.519 |
| 1997 | 311,220 | 7.79% | 154,163 | 2.632 | 2.168 |
| 1998 | 320,740 | 8.40% | 158,998 | 2.810 | 2.233 |
| 1999 | 323,871 | 8.25% | 151,177 | 2.814 | 1.947 |
| 2000 | 331,553 | 8.38% | 163,331 | 2.971 | 2.174 |
| 2001 | 342,686 | 8.56% | 173,749 | 3.253 | 2.415 |
| 2002 | 342,339 | 8.26% | 168,338 | 3.191 | 2.275 |
| 2003 | 354,223 | 8.47% | 180,576 | 3.395 | 2.512 |
| 2004 | 349,312 | 8.71% | 178,536 | 3.361 | 2.417 |
| 2005 | 350,778 | 7.25% | 176,753 | 3.965 | 2.553 |
| 2006 | 349,211 | 7.21% | 185,644 | 4.045 | 2.752 |
| 2007 | 352,778 | 7.34% | 183,367 | 4.101 | 2.568 |
| 2008 | 348,876 | 7.43% | 178,628 | 4.417 | 2.431 |
| 2009 | 338,983 | 7.86% | 157,349 | 4.310 | 2.099 |
| 2010 | 344,127 | 7.38% | 162,267 | 4.502 | 2.191 |
| 2011 | 329,792 | 7.91% | 149,467 | 4.477 | 2.218 |
| 2012 | 324,823 | 8.00% | 163,589 | 4.911 | 2.813 |

47
Heat and Steam conversion factors have been held constant from the 2023 release (aligned with AR5 GWPs
values). These factors are scheduled to be updated in the 2023 and 2025 Conversion Factors publications.

* * *

| Data Year | Electricity Generation(1) | Total Grid Losses(2) | UK electricity generation emissions(3)，ktonne |  |  |
| --- | --- | --- | --- | --- | --- |
| GWh | % | CO2 | CH4 | N2O |  |
| 2013 | 318,753 | 7.57% | 151,049 | 5.269 | 2.676 |
| 2014 | 298,064 | 8.11% | 127,047 | 6.030 | 2.315 |
| 2015 | 297,520 | 8.30% | 106,948 | 7.249 | 2.115 |
| 2016 | 296,952 | 7.80% | 84,809 | 7.431 | 1.456 |
| 2017 | 293,631 | 8.04% | 74,171 | 7.478 | 1.321 |
| 2018 | 289,141 | 7.93% | 68,029 | 8.411 | 1.362 |
| 2019 | 282,986 | 7.94% | 60,965 | 9.322 | 1.339 |
| 2020 | 270,519 | 8.21% | 52,747 | 9.367 | 1.327 |
| 2021 | 269,244 | 8.25% | 58,124 | 9.958 | 1.414 |
| 2022 | 286,902 | 8.12% | 58,795 | 8.893 | 1.259 |

Notes:

(1) Based upon calculated total for all electricity generation (GWh supplied) from DUKES (2023) Table 5.5, with a reduction of
the total for autogenerators based on unpublished data from the DESNZ DUKES team on the share of this that is actually
exported to the grid (~20% in 2022).
(2) Based upon calculated net grid losses from data in DUKES (DESNZ, 2023)Table 5.1.2 (long term trends, only available

(2) Based upon calculated net grid losses from data in DUKES (DESNZ, 2023)Table 5.1.2 (long term trends, only available
online).

(3) Emissions from UK centralised power generation (excluding Crown Dependencies and Overseas Territories) listed under
UNFCC reporting category 1A1a and autogeneration - exported to grid (UK Only) listed under UNFCC reporting category
1A2b and 1A2gviii from the UK Greenhouse Gas Inventory for 2022 (Ricardo, 2024). Also includes an accounting (estimate)
for autogeneration emissions not specifically split out in the UK GHGI, consistent with the inclusion of the GWh supply for
these elements also.

* * *

Table 1.5 Base electricity generation conversion factors (excluding imported electricity) – fully consistent time series dataset

| Data Year | Emission Factor,kgCO2e/kWh |  |  |  |  |  |  |  |  |  |  | % Net Electricity Imports |  |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| For electricity GENERATED(supplied to the grid) |  |  |  | Due to grid transmission/distribution LOSSES |  |  |  | For electricity CONSUMED(includes grid losses) |  |  |  |  |  |
| CO2 | CH4 | N2O | Total | CO2 | CH4 | N2O | Total | CO2 | CH4 | N2O | Total | TOTAL |  |
| 1990 | 0.73442 | 0.00029 | 0.00353 | 0.73824 | 0.06453 | 0.00003 | 0.00031 | 0.06486 | 0.79894 | 0.00032 | 0.00384 | 0.80311 | 4.08% |
| 1991 | 0.71462 | 0.00027 | 0.00344 | 0.71833 | 0.06442 | 0.00002 | 0.00031 | 0.06476 | 0.77904 | 0.00030 | 0.00375 | 0.78309 | 5.48% |
| 1992 | 0.67695 | 0.00026 | 0.00326 | 0.68046 | 0.05526 | 0.00002 | 0.00027 | 0.05554 | 0.73220 | 0.00028 | 0.00352 | 0.73601 | 5.60% |
| 1993 | 0.61174 | 0.00025 | 0.00274 | 0.61474 | 0.04724 | 0.00002 | 0.00021 | 0.04747 | 0.65899 | 0.00027 | 0.00295 | 0.66221 | 5.55% |
| 1994 | 0.58635 | 0.00026 | 0.00258 | 0.58919 | 0.06207 | 0.00003 | 0.00027 | 0.06237 | 0.64843 | 0.00029 | 0.00285 | 0.65156 | 5.52% |
| 1995 | 0.55692 | 0.00025 | 0.00239 | 0.55956 | 0.05556 | 0.00003 | 0.00024 | 0.05582 | 0.61248 | 0.00028 | 0.00263 | 0.61539 | 5.26% |
| 1996 | 0.53192 | 0.00024 | 0.00213 | 0.53429 | 0.04880 | 0.00002 | 0.00020 | 0.04901 | 0.58071 | 0.00027 | 0.00233 | 0.58331 | 5.08% |
| 1997 | 0.49535 | 0.00024 | 0.00185 | 0.49743 | 0.04187 | 0.00002 | 0.00016 | 0.04205 | 0.53722 | 0.00026 | 0.00200 | 0.53948 | 5.06% |
| 1998 | 0.49572 | 0.00025 | 0.00184 | 0.49781 | 0.04543 | 0.00002 | 0.00017 | 0.04562 | 0.54115 | 0.00027 | 0.00201 | 0.54344 | 3.74% |
| 1999 | 0.46678 | 0.00024 | 0.00159 | 0.46862 | 0.04198 | 0.00002 | 0.00014 | 0.04214 | 0.50876 | 0.00027 | 0.00174 | 0.51076 | 4.21% |
| 2000 | 0.49263 | 0.00025 | 0.00174 | 0.49461 | 0.04509 | 0.00002 | 0.00016 | 0.04527 | 0.53771 | 0.00027 | 0.00190 | 0.53988 | 4.10% |

* * *

2024 Government greenhouse gas conversion factors for company reporting: Methodology paper

| Data Year | Emission Factor,kgCO2e/kWh |  |  |  |  |  |  |  |  |  |  | % Net Electricity Imports |  |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| For electricity GENERATED(supplied to the grid) |  |  | Due to grid transmission/distribution LOSSES |  |  |  | For electricity(includes grid losses) |  |  |  |  |  |  |
| CO2 | CH4 | N2O | Total | CO2 | CH4 | N2O | Total | CO2 | CH4 | N2O | Total | TOTAL |  |
| 2011 | 0.45322 | 0.00038 | 0.00178 | 0.45538 | 0.03892 | 0.00003 | 0.00015 | 0.03911 | 0.49214 | 0.00041 | 0.00194 | 0.49449 | 1.85% |
| 2012 | 0.50362 | 0.00042 | 0.00229 | 0.50634 | 0.04378 | 0.00004 | 0.00020 | 0.04402 | 0.54740 | 0.00046 | 0.00249 | 0.55036 | 3.52% |
| 2013 | 0.47388 | 0.00046 | 0.00222 | 0.47656 | 0.03879 | 0.00004 | 0.00018 | 0.03901 | 0.51266 | 0.00050 | 0.00241 | 0.51557 | 4.33% |
| 2014 | 0.42624 | 0.00057 | 0.00206 | 0.42886 | 0.03764 | 0.00005 | 0.00018 | 0.03787 | 0.46388 | 0.00062 | 0.00224 | 0.46674 | 6.44% |
| 2015 | 0.35946 | 0.00068 | 0.00188 | 0.36203 | 0.03255 | 0.00006 | 0.00017 | 0.03278 | 0.39201 | 0.00074 | 0.00205 | 0.39481 | 6.62% |
| 2016 | 0.28560 | 0.00070 | 0.00130 | 0.28760 | 0.02416 | 0.00006 | 0.00011 | 0.02433 | 0.30976 | 0.00076 | 0.00141 | 0.31192 | 5.64% |
| 2017 | 0.25260 | 0.00071 | 0.00119 | 0.25450 | 0.02209 | 0.00006 | 0.00010 | 0.02226 | 0.27469 | 0.00078 | 0.00130 | 0.27676 | 4.79% |
| 2018 | 0.23528 | 0.00081 | 0.00125 | 0.23734 | 0.02027 | 0.00007 | 0.00011 | 0.02045 | 0.25555 | 0.00088 | 0.00136 | 0.25779 | 6.20% |
| 2019 | 0.21544 | 0.00092 | 0.00125 | 0.21761 | 0.01859 | 0.00008 | 0.00011 | 0.01878 | 0.23402 | 0.00100 | 0.00136 | 0.23639 | 6.96% |
| 2020 | 0.19498 | 0.00097 | 0.00130 | 0.19725 | 0.01745 | 0.00009 | 0.00012 | 0.01765 | 0.21244 | 0.00106 | 0.00142 | 0.21491 | 6.21% |
| 2021 | 0.21588 | 0.00104 | 0.00139 | 0.21830 | 0.01941 | 0.00009 | 0.00013 | 0.01963 | 0.23529 | 0.00113 | 0.00152 | 0.23794 | 8.36% |

Notes: \* The updated 2016 (2014 update year) methodology uses dataon the contribution of electricity from the different interconnects, hence these figures are based on a weighted
average emission factor of the conversion factors for France, the Netherlands, Ireland,Belgium, and Norwaybased on the % share supplied.

The dataset above uses the most recent, consistent data sources across the entire time series.

Emission Factor (Electricity CONSUMED) = Emission Factor (Electricity GENERATED) / (1 %Electricity Total Grid LOSSES)-

Emission Factor (Electricity LOSSES) = Emission Factor (Electricity CONSUMED) Emission Factor (Electricity GENERATED)-

* * *

Table 1.6 Base electricity generation emissions factors (including imported electricity) – fully consistent time series dataset

| Data Year | Emission Factor,kgCO2e/kWh |  |  |  |  |  |  |  |  |  |  | % Net Electricity Imports |  |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| For electricity GENERATED(supplied to the grid,plus imports) |  |  | Due to grid transmission/distribution LOSSES |  |  |  | For electricity CONSUMED(includes grid losses) |  |  |  |  |  |  |
| CO2 | CH4 | N2O | Total | CO2 | CH4 | N2O | Total | CO2 | CH4 | N2O | Total |  |  |
| 1990 | 0.70908 | 0.00028 | 0.00341 | 0.71277 | 0.06230 | 0.00002 | 0.00030 | 0.06262 | 0.77138 | 0.00030 | 0.00372 | 0.77540 | 4.08% |
| 1991 | 0.68248 | 0.00026 | 0.00329 | 0.68603 | 0.06153 | 0.00002 | 0.00029 | 0.06185 | 0.74401 | 0.00028 | 0.00358 | 0.74787 | 5.48% |
| 1992 | 0.64468 | 0.00025 | 0.00310 | 0.64803 | 0.05262 | 0.00002 | 0.00025 | 0.05289 | 0.69730 | 0.00027 | 0.00335 | 0.70092 | 5.60% |
| 1993 | 0.58156 | 0.00024 | 0.00261 | 0.58440 | 0.04491 | 0.00002 | 0.00020 | 0.04514 | 0.62647 | 0.00026 | 0.00281 | 0.62954 | 5.55% |
| 1994 | 0.55780 | 0.00025 | 0.00245 | 0.56050 | 0.05905 | 0.00002 | 0.00026 | 0.05933 | 0.61685 | 0.00027 | 0.00271 | 0.61983 | 5.52% |
| 1995 | 0.53175 | 0.00025 | 0.00229 | 0.53428 | 0.05305 | 0.00002 | 0.00023 | 0.05330 | 0.58480 | 0.00027 | 0.00252 | 0.58759 | 5.26% |
| 1996 | 0.50907 | 0.00024 | 0.00204 | 0.51134 | 0.04670 | 0.00002 | 0.00019 | 0.04691 | 0.55577 | 0.00026 | 0.00222 | 0.55825 | 5.08% |
| 1997 | 0.47412 | 0.00022 | 0.00177 | 0.47611 | 0.04008 | 0.00002 | 0.00015 | 0.04025 | 0.51420 | 0.00025 | 0.00192 | 0.51637 | 5.06% |
| 1998 | 0.48110 | 0.00024 | 0.00179 | 0.48312 | 0.04409 | 0.00002 | 0.00016 | 0.04427 | 0.52519 | 0.00026 | 0.00195 | 0.52740 | 3.74% |
| 1999 | 0.45092 | 0.00024 | 0.00154 | 0.45269 | 0.04055 | 0.00002 | 0.00014 | 0.04071 | 0.49147 | 0.00026 | 0.00168 | 0.49341 | 4.21% |
| 2000 | 0.47576 | 0.00025 | 0.00168 | 0.47769 | 0.04354 | 0.00002 | 0.00015 | 0.04371 | 0.51930 | 0.00027 | 0.00183 | 0.52140 | 4.10% |

* * *

2024 Government greenhouse gas conversion factors for company reporting: Methodology paper

| Data Year | Emission Factor,kgCO2e/kWh |  |  |  |  |  |  |  |  |  |  | % Net Electricity Imports |  |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| For electricity GENERATED(supplied to the grid,plus imports) |  |  | Due to grid transmission/distribution LOSSES |  |  |  | For electricity CONSUMED(includes grid losses) |  |  |  |  |  |  |
| CO2 | CH4 | N2O | Total | CO2 | CH4 | N2O | Total | CO2 | CH4 | N2O | Total | TOTAL |  |
| 2012 | 0.49496 | 0.00041 | 0.00226 | 0.49763 | 0.04303 | 0.00003 | 0.00020 | 0.04326 | 0.53799 | 0.00045 | 0.00245 | 0.54089 | 3.52% |
| 2013 | 0.46307 | 0.00045 | 0.00217 | 0.46569 | 0.03790 | 0.00003 | 0.00018 | 0.03811 | 0.50097 | 0.00048 | 0.00235 | 0.50380 | 4.33% |
| 2014 | 0.41177 | 0.00055 | 0.00199 | 0.41431 | 0.03636 | 0.00004 | 0.00018 | 0.03658 | 0.44813 | 0.00059 | 0.00217 | 0.45089 | 6.44% |
| 2015 | 0.35054 | 0.00066 | 0.00184 | 0.35304 | 0.03174 | 0.00006 | 0.00017 | 0.03196 | 0.38228 | 0.00072 | 0.00201 | 0.38501 | 6.62% |
| 2016 | 0.28393 | 0.00069 | 0.00129 | 0.28591 | 0.02402 | 0.00006 | 0.00011 | 0.02418 | 0.30795 | 0.00075 | 0.00140 | 0.31010 | 5.64% |
| 2017 | 0.25296 | 0.00072 | 0.00119 | 0.25487 | 0.02212 | 0.00007 | 0.00011 | 0.02229 | 0.27508 | 0.00078 | 0.00130 | 0.27716 | 4.79% |
| 2018 | 0.23096 | 0.00080 | 0.00123 | 0.23298 | 0.01990 | 0.00007 | 0.00011 | 0.02007 | 0.25086 | 0.00086 | 0.00133 | 0.25306 | 6.20% |
| 2019 | 0.21119 | 0.00091 | 0.00123 | 0.21332 | 0.01822 | 0.00008 | 0.00011 | 0.01841 | 0.22941 | 0.00099 | 0.00133 | 0.23173 | 6.96% |
| 2020 | 0.19105 | 0.00095 | 0.00127 | 0.19327 | 0.01710 | 0.00009 | 0.00012 | 0.01731 | 0.20815 | 0.00104 | 0.00139 | 0.21058 | 6.21% |
| 2021 | 0.20612 | 0.00099 | 0.00133 | 0.20843 | 0.01854 | 0.00009 | 0.00012 | 0.01875 | 0.22466 | 0.00108 | 0.00144 | 0.22718 | 8.36% |
| 2022 | 0.20493 | 0.00090 | 0.00122 | 0.20704 | 0.01811 | 0.00008 | 0.00011 | 0.01830 | 0.22304 | 0.00097 | 0.00133 | 0.22534 | 0.00% |

Notes: \* The updated 2016 methodology uses data on the contribution of electricity from the different interconnects, hence these figures are based on a weighted average emission
factor of the conversion factors for France, the Netherlands, Ireland,Belgium, and Norway,based on the % share supplied.

The dataset above uses the most recent, consistent data sources across the entire time series.

Emission Factor (Electricity CONSUMED) = Emission Factor (Electricity GENERATED) / (1 %Electricity Total Grid LOSSES)-

Emission Factor (Electricity LOSSES) = Emission Factor (Electricity CONSUMED) Emission Factor (Electricity GENERATED)-

⇒ Emission Factor (Electricity CONSUMED) = Emission Factor (Electricity GENERATED) + Emission Factor (Electricity LOSSES

* * *

Table 1.7 Fully consistent time series for the heat/steam and supplied power carbon
factors as calculated using DUKES method

| Data Year | kgCO2/kWh supplied heat/steam | kgCO2/kWh supplied power |
| --- | --- | --- |
| Method 1(DUKES:2/3rd-1/3rd) | Method 1(DUKES:2/3rd-1/3rd) |  |
| 2001 | 0.238 | 0.465 |
| 2002 | 0.230 | 0.449 |
| 2003 | 0.234 | 0.454 |
| 2004 | 0.228 | 0.440 |
| 2005 | 0.221 | 0.426 |
| 2006 | 0.231 | 0.442 |
| 2007 | 0.231 | 0.444 |
| 2008 | 0.224 | 0.433 |
| 2009 | 0.222 | 0.426 |
| 2010 | 0.219 | 0.419 |
| 2011 | 0.215 | 0.472 |
| 2012 | 0.205 | 0.385 |
| 2013 | 0.208 | 0.391 |
| 2014 | 0.202 | 0.384 |
| 2015 | 0.196 | 0.378 |
| 2016 | 0.186 | 0.366 |
| 2017 | 0.174 | 0.346 |
| 2018 | 0.170 | 0.339 |
| 2019 | 0.171 | 0.330 |
| 2020 | 0.176 | 0.335 |
| 2021 | 0.178 | 0.339 |

* * *

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