The 2026 Greenhouse Gas Reporting conversion factors are available at Greenhouse gas reporting: conversion factors 2026 - GOV.UK.
There are some interesting updates and changes in some of the factors.
UK electricity emissions - down 26% in part due to using more up to date data meaning two years worth of changes are calculated in a single year, changes to the grid mix of electricity generation and change in methodology including grid losses and accounting for imports and exports of electricity.
This has a huge knock on effect. For example, EV emissions are down ranging from 12 to 37% depending on size of car; T&D losses down 30%; light rail/tram down 26%; and home working (office equipment) down 31%.
The upshot - electrify where possible and certainly an 'electrify when it dies' approach to replacing heating and transport when they reach the end of their life.
Other transport specific changes include rigid HGV transport emissions up 18%; artic HGVs down 6%; and vans up 11-16%. Why the variation?
Most are related to occupancy levels. A decrease in percentage loading/goods carried leads to an increase in emissions per tonne of goods for rigid HGV transport where as an increase in loading in articulated HGV means a fall in emissions.
Some of the passenger travel emissions are all over the place. For example, coaches up 42%; international passenger rail up 154%, London underground down 45%.
Occupancy is again part of the reasons. Coach occupancy was unrealistically high (meaning a fall in emissions per passenger.km). Changes to fleet composition, service patterns, rolling stock and more up to date data affect emission factors. London underground is electrified (see above re electricity factors).
Take home message - review occupancy levels of vehicles and transport more people or goods per vehicle wherever possible.
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