How to measure emissions from Vehicles

What counts as Vehicles

Motor vehicles purchased outright by the organisation and treated as a capital asset - vans, cars and other fleet vehicles - reported by unit count or spend at time of purchase. Distinct from fuel used to run those vehicles (Scope 1) and from vehicles hired, leased or rented rather than owned.

Category 2 capital goods, the vehicle-specific counterpart to 'Purchased capital goods' and 'Machinery'. Covers acquisition of the vehicle itself, not its ongoing running costs - fuel sits on the relevant Scope 1 fuel page, and maintenance or servicing would sit under purchased services (Category 1) if tracked separately. Vehicles held on an operating lease rather than purchased are typically outside this page's boundary; check your leasing arrangement before entering rented vehicles here.

What activity data you need

Collect the most specific physical unit available. Unit definitions are in Appendix I — Description of Units.

• Unit
• £ Spend
• $ Spend

Which emission scope it falls under

Vehicles activity data typically maps to Scope 3 Category 2 under the GHG Protocol. Confirm organisational boundary and ownership before reporting.

Sub-types available in the platform

All 4 sub-types available in the platform.

• Motor vehicles: Average
• Motor vehicles: Average: UK
• Van: 3.5 tonne: Average
• Van: 3.5 tonne: Average: End of life

Common questions

Do leased or hired fleet vehicles belong on this page?

Generally no - this page is for vehicles the organisation buys and capitalises as a fixed asset. Leased or hired vehicles are typically an ongoing service cost rather than a capital purchase.

How is this different from the fuel our fleet uses?

This page covers the vehicle acquisition itself (Category 2). Fuel to run the fleet is a separate, ongoing Scope 1 activity on the relevant fuel page.

Should we report the full fleet or only this year's new purchases?

Only this year's new purchases - capital goods are reported in the purchase year, consistent with GHG Protocol guidance, not as an annual charge across the vehicle's whole fleet life.

Does a van purchased and immediately leased back count as a purchase?

Check the substance of the arrangement: if your organisation never holds the asset as a capital purchase (a sale-and-leaseback structure), treat it as a lease rather than entering it here.

What unit is preferable - vehicle count or spend?

Unit count by vehicle class is generally more precise where you know it; use £ or $ spend as a fallback where only invoice value is readily available.