E N E R G Y A N D C A R B O N C O N V E R S I O N S 2 0 2 3 U P D AT E

Conversion
factors
Introduction
This leaflet provides a number of useful conversion factors to help
you calculate energy consumption in common units and to work out
the greenhouse gas emissions associated with energy use.
Calculating your energy use and carbon emissions can be useful
for monitoring energy use internally within a business, and also for
public reporting of energy consumption and carbon emissions.
This updated version is based on data published by the Department
for Energy Security and Net Zero (DESNZ) in 2023.

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Greenhouse gas conversions

Conversion factors for energy units
Example
The energy conversion factors given in this
From to kWh
leaflet are quoted as kilograms carbon dioxide Conversion of 100,000 Btu to kWh: 100,000
Btu = 100,000 x 2.931 X 10 -4 kWh
equivalent (kgCO2e) per unit of fuel.
therms 29.307
The use of fuels leads to emissions of carbon dioxide (CO2) and = 29.31kWh
small quantities of other greenhouse gases– including methane
(CH4) and nitrous oxide (N2O). For a given quantity of a gas, the Btu 2.931x10-4 Common prefixes
equivalent quantity of CO2 that would be needed to give the same
greenhouse effect can be calculated using its ‘global warming The following prefixes are used for multiples of
potential’. This quantity is quoted in units of kilograms carbon MJ 0.2778 joules, watts and watt-hours:
dioxide equivalent (kgCO2e).
Kilo (k) = 10³; mega (M) = 106; giga (G) = 109; tera (T)
toe 1.163x104 = 10¹²; peta (P) = 10¹5
The greenhouse gas conversion factor comprises the effect of the
CO2, CH4 and N2O combined – this is quoted as kgCO2e per unit of
fuel consumed. = 29.31kWh
Btu = British thermal unit;

MJ = Megajoule;
The energy conversion factors given in this leaflet are quoted as
total direct kgCO2e per unit of fuel. Direct emissions are those toe = tonnes of equivalent oil; Kcal = kilo calorie

emitted at the point of use of a fuel – or at the point of generation

for electricity. conversion factors 2023 spreadsheet

The factors in this guide do not account for indirect emissions,

for example emissions associated with the extraction of natural
gas, refining of oil etc. For conversion factors that include indirect
emissions see the Greenhouse gas reporting: conversion factors
2023 spreadsheet.

Conversion factors 3
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Energy conversion factors

Table 1 Energy conversion factors
The factors given below are taken from UK
Government greenhouse gas conversion Fuel1 Units kgCO2e per unit Fuel1 Units kgCO2e per unit
factors for company reporting, published in tonnes 3,165.04
UK Grid electricity2 kWh 0.20707
June 2023. Burning oil
kWh 0.24677
Renewable electricity3 See footnote 3 See footnote 3
1
Factors given for all fuels are on a gross calorific value (CV) basis, in common with most
tonnes 3015.65
energy billing.
kWh 0.18293
2
This figure represents electricity generated (scope 2 under the location-based method). Diesel4 kWh 0.23908
Scope 3 emissions should be reported separately.
Natural gas therms 5.36115
3
For electricity purchased on a ‘green tariff’, the grid electricity factor above should be used to litres 2.51206
report under the location-based method of the GHG Protocol Corporate Standard. The
Standard requires organisations to also report scope 2 emissions using the market-based cubic meters 2.03839
method. The relevant factor under this method will be specific to the product supplied by a tonnes 2,806.66
given electricity supplier. If there are any instances where a supplier specific emission factor
cannot be obtained then the country specific residual grid emission factor should be applied. kWh 0.21450 Petrol4 kWh 0.22166
4
Standard fuel bought from a local filling station (across the board forecourt fuel typically
contains biofuel content).
LPG therms 6.28637 litres 2.09747
5
Conversion factors include the emissions of methane and nitrous oxide that occur during
combustion.
litres 1.55713 tonnes 2,396.48
Industrial coal
tonnes 3,228.89 kWh 0.32262

Gas oil kWh 0.26813 tonnes 51.56192

Wood pellets5
litres 2.75857 kWh 0.01074

tonnes 3,229.20
Fuel oil
kWh 0.26816
Conversion factors 4
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Passenger transport conversion factors

Download editable spreadsheet
Table 2 Petrol and diesel cars

Car size Units kgCO2e per unit Car size Units kgCO2e per unit

km 0.1408 km 0.1393
Small up to 1.4 litre petrol Small, up to 1.7 litre diesel
miles 0.2266 miles 0.2242

km 0.1782 km 0.1672
Medium 1.4-2.0 litre petrol Medium, 1.7-2.0 litre diesel
miles 0.2868 miles 0.2690

km 0.2722 km 0.2086
Large, over 2.0 litre petrol Large, over 2.0 litre diesel
miles 0.4381 miles 0.3357

km 0.1639 km 0.1698
Average petrol car Average diesel car
miles 0.2638 miles 0.2733

Conversion factors 5
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Download editable spreadsheet

Table 3 Bus, rail and air6 travel

Mode of transport Units 7 kgCO2e per unit The conversion factors presented here are just a
sample of those published by DESNZ. For a more
pkm 0.14861
Regular taxi
comprehensive set of factors, and full guidance
notes for their use, visit [Link].
Average local bus pkm 0.10215

Coach pkm 0.02718

International rail (Eurostar) pkm 0.00446

National rail pkm 0.03546

Light rail and tram pkm 0.0286

Underground pkm 0.0278

Long haul international flight to/from UK pkm 0.26128

Long haul international flight to/from non-UK pkm 0.1758

Short haul international flight to/from UK pkm 0.18592

Domestic flight pkm 0.27258

6
The air travel emission factors include a distance uplift factor of 8%, to take into account non-direct routes and delays/
circling and also includes an uplift factor for radiative forcing. Department for Transport data on passenger cabin class
split by flight length (domestic, short haul, long haul) is now used to give better average passenger emissions for each
flight length.
7
pkm stands for passenger kilometres. The associated kgCO2e figures are calculated by taking the total emissions
figure for the vehicle and dividing by the average number of passengers.

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Heat content of fuels

Table 5 Gross calorific values for liquid fuels
The default gross calorific values given
below can be used when fuel-specific values Mode of transport kWh/tonne litres/tonne kWh/litre
are not available from your energy supplier. 12,090 1,028 11.85
Fuel oil
Gross values include the energy needed
to evaporate the water in the fuel, and that LPG 13,707 1,883 7.28
formed during the combustion process.
12,614 1,201 10.51
In the tables below we provide the gross Diesel

values, in line with those usually provided by Gas oil 12,579 1,187 10.60
the energy suppliers in the UK. Net values
exclude this energy. Burning oil 12,825 1,245 10.30

Petrol 12,660 1,338 9.46

Table 4 Gross calorific values for solid fuels

Download editable spreadsheet
Fuel1 kWh/tonne
Table 6 Gross calorific values for gaseous fuels
Coal (industrial) 7,428
Gaseous fuels kWh/tonne litres/tonne kWh/m3

Wood pellets 5,193 Natural gas 14,009 2,257,160 11.00

Straw 4,375

Conversion factors 7
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Published in the UK: 2024