UK Government GHG conversion factors 2026

What are the UK Government conversion factors?

They are the standard annual factors used to calculate emissions from UK activity data. They support company reporting across Scope 1, Scope 2 and relevant Scope 3 sources, including SECR reporting.

Are these still “DEFRA factors”?

The name is still widely used, but the company-reporting factors are now published by the Department for Energy Security and Net Zero (DESNZ). They are different from Defra’s spend-based supply-chain multipliers.

Which year should you use?

Use the factor set that matches the year in which the activity occurred. For example, use the 2026 factors for activity data that falls entirely or mostly within 2026 — not simply whichever edition is newest when you prepare the report.

What the full set includes

• ✓Fuels, bioenergy and UK electricity
• ✓Cars, vans, freight, rail and air travel
• ✓Refrigerants, water, waste and materials