Average refrigerated HGV emission factor 2026 (UK, kg CO2e per tonne km)

The 2026 UK government emission factor for average refrigerated HGV is 0.12122 kg CO2e per tonne km, reported as Scope 3, category 4 (upstream transportation and distribution). That is 1.9% higher than the 2025 factor of 0.11894. Including well-to-tank, the full figure is 0.14891 kg CO2e per tonne km.

Updated 3 October 2026 by the Carbon Recycling team. Figures use the official UK government conversion factors and are checked against the current gov.uk guidance.

Average refrigerated HGV emission factor by year

Year	Scope 3 (kg CO2e per tonne km)	Well-to-tank	Full figure	Change
2026	0.12122	0.027690	0.14891	+1.9%
2025	0.11894	0.027690	0.14663	+4.2%
2024	0.11417	0.027690	0.14186	+0.6%
2023	0.11350	0.027520	0.14102	-8.6%
2022	0.12418	0.030500	0.15468	-1.4%
2021	0.12588	0.030500	0.15638	+0.9%
2020	0.12481	0.029830	0.15464	-4.4%
2019	0.13051	0.030970	0.16148	–

Total kg CO2e for the seven greenhouse gases, from the official DESNZ files for each year. 2026 factor ID: 27_306_3140_14_1. Where a factor jumps sharply between two years, it is usually because DESNZ changed its method or data source, not because the activity itself changed.

Worked example

Take 200 tonnes of chilled goods moved an average of 1,000 km. 200,000 tonne km × 0.12122 kg CO2e = 24.24 tonnes CO2e, reported as Scope 3, category 4 (upstream transportation and distribution). Adding well-to-tank brings the full figure to 29.78 tonnes CO2e; the extra 5.54 tonnes are Scope 3 category 3.

How to report it

Refrigerated lorries use extra fuel to run the cooling unit and leak refrigerant, so their factor is higher than for ambient freight.

Where the data comes from

You'll usually find it in your haulier's records: weight carried and distance. Keep the source documents: anyone checking your Carbon Reduction Plan or SECR report may ask how each figure was worked out.

Read more about how the factors change each year in our guide to the 2026 conversion factors, or see how we apply them in our methodology.

Related emission factors

Average HGV (road freight): 0.10356 kg CO2e per tonne km
R404A refrigerant: 3,943.0 kg CO2e per kg
Container ship freight: 0.016120 kg CO2e per tonne km
All UK emission factors

Frequently asked questions

Which year's factor should I use?

The set for the year your reporting period falls in. If your financial year spans two calendar years, use the set for the calendar year most of it falls in, and keep the same rule every year. Don't restate past years with new factors unless you are correcting an error.

Is this the DEFRA factor?

Yes. The UK government conversion factors used to be published by DEFRA, then BEIS, and since 2023 by the Department for Energy Security and Net Zero (DESNZ). Many people still call them the DEFRA factors.

Do I need to include well-to-tank emissions?

They are Scope 3 category 3 (fuel- and energy-related activities). SECR doesn't require them, and PPN 006 doesn't list category 3 among its required Scope 3 categories, but including them gives a more complete footprint and some customers ask for them.

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