Scope 3 · Category 13

Scope 3 Category 13: Downstream leased assets

Scope 3 Category 13 covers emissions from downstream leased assets you own and lease to others (as lessor) that are not in your Scope 1 or 2 — for example tenant energy in properties you lease out. Metered tenant data or floor-area intensities are typical inputs when tenants control the meters.

Category 13 covers downstream leased assets you own and lease to others as lessor, when those emissions are not in your Scope 1/2.

Collect tenant meter data or estimate from floor area and building type. If you consolidate the asset into Scope 1/2 under operational control, do not also report Category 13.

Lessee reporting of the same asset is Category 8 from their perspective.

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Frequently asked questions

I am a landlord — is tenant electricity Scope 2 or Category 13?
It depends on operational control and consolidation approach. Many lessors report tenant energy in Category 13 when tenants hold the meters; document your approach.
What data should tenants provide?
Monthly kWh and fuel use by demise, or total building energy with an allocation method. Intensities are a bridge when meters are missing.
Are leased vehicles Category 13?
Vehicles you own and lease out can be Category 13 when not in your Scope 1/2. Align with how you treat the fleet in the organisational boundary.
How does this differ from Category 8?
Category 13 = you are lessor. Category 8 = you are lessee.
What about vacant properties?
Include landlord-paid energy for voids in Scope 1/2 or Category 13 per your boundary — do not ignore vacant stock that still uses energy.