Guides · Scope 2: electricity and heat
UK electricity emission factor (DESNZ 2026): what each number covers
The four UK government electricity factors for 2026, generation, grid losses and their upstream emissions, which scope each belongs to, and how they add up per kWh.
By LCALens. Published 8 Oct 2026, 2 min read.
Part of Scope 2 emissions from electricity and heat: how to calculate them.
The UK government's conversion factors, published each year by the Department for Energy Security and Net Zero (DESNZ), are the standard source for UK grid electricity. For 2026 there is not one electricity factor but four, and each belongs to a different part of the inventory. See Scope 2 emissions for the overall method.
The four factors
kg CO2e per kWh of electricity you consume, DESNZ 2026:
| Factor | What it covers | Scope | Value |
|---|---|---|---|
| Electricity generated | Emissions at UK power stations | Scope 2 (location-based) | 0.13096 |
| Transmission and distribution | Generation emissions of the electricity lost in the grid | Scope 3, category 3 | 0.01299 |
| WTT, generation | Producing and delivering the fuels used by power stations | Scope 3, category 3 | 0.03682 |
| WTT, T&D | Upstream fuel emissions for the electricity lost | Scope 3, category 3 | 0.00359 |
| All four | 0.18436 |
All four are applied to the same number: the kWh on your bills. Only the first goes into Scope 2.
Why they are separate
The GHG Protocol keeps generation in Scope 2 and puts losses and upstream fuel emissions in Scope 3 category 3, whose activities include "Transmission and distribution (T&D) losses" and the upstream emissions of purchased electricity. Splitting them prevents double counting between companies: the generator reports combustion as its Scope 1, you report it as Scope 2, and the upstream parts are value-chain emissions for both.
Worked example
An office uses 120,000 kWh in a year:
| Factor | Calculation | Emissions |
|---|---|---|
| Generation (Scope 2) | 120,000 × 0.13096 | 15,715 kg |
| T&D losses (category 3) | 120,000 × 0.01299 | 1,559 kg |
| WTT generation (category 3) | 120,000 × 0.03682 | 4,418 kg |
| WTT T&D (category 3) | 120,000 × 0.00359 | 431 kg |
| Total | 120,000 × 0.18436 | 22,123 kg |
Reporting only Scope 2 would show 15.7 tonnes; the full chain is 22.1 tonnes, about 41% more.
Use the factor for the right year
DESNZ updates the factors every year as the generation mix changes. Use the set published for your reporting year, and do not mix years within one inventory.
Market-based
The DESNZ generation factor is a location-based grid average. If you buy electricity on a renewable tariff backed by certificates, you report a separate market-based figure; see location-based vs market-based Scope 2.
Calculate it
Scope 2
Electricity (location-based) calculatorGrid electricity bought for your sites, using the UK grid average factor.
Scope 3
Grid transmission and distribution losses calculatorElectricity, heat and steam lost in networks before reaching your sites.
Scope 3
Upstream fuel and energy calculatorWell-to-tank emissions of the fuels, electricity and heat you reported in Scope 1 and 2.
More on Scope 2: electricity and heat
Sources
- UK Government GHG Conversion Factors for Company Reporting 2026, Department for Energy Security and Net Zero (accessed 2026-10-08)
- Technical Guidance for Calculating Scope 3 Emissions, Chapter 3: Category 3, World Resources Institute / WBCSD (accessed 2026-10-08)
- GHG Protocol Scope 2 Guidance, Executive Summary, World Resources Institute / WBCSD (2015) (accessed 2026-10-08)
This guide explains methods and published data. It is not legal or assurance advice. LCALens is designed to align with the GHG Protocol and ISO 14064-1 but is not certified or endorsed by either body.