London Underground emission factor 2026 (UK, kg CO2e per passenger km)

The 2026 UK government emission factor for london Underground is 0.015490 kg CO2e per passenger km, reported as Scope 3, category 6 (business travel). That is 44.3% lower than the 2025 factor of 0.027800. Including well-to-tank, the full figure is 0.022770 kg CO2e per passenger km.

Updated 8 October 2026 by the Carbon Recycling team. Figures use the official UK government conversion factors and are checked against the current gov.uk guidance.

Work out your london Underground emissions

Passenger km in a year

= 154.9 kg CO2e in 2026 (Scope 3)227.7 kg including well-to-tank

Each passenger km × 0.015490 kg CO2e, the 2026 UK government (DESNZ) factor.

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London Underground emission factor by year

Year	Scope 3 (kg CO2e per passenger km)	Well-to-tank	Full figure	Change
2026	0.015490	0.007280	0.022770	-44.3%
2025	0.027800	0.007280	0.035080	0.0%
2024	0.027800	0.007280	0.035080	-0.0%
2023	0.027802	0.007277	0.035080	-0.0%
2022	0.027810	0.007240	0.035050	0.0%
2021	0.027810	0.007240	0.035050	+1.1%
2020	0.027500	0.003800	0.031300	-10.8%
2019	0.030840	0.004300	0.035140	–

Total kg CO2e for the seven greenhouse gases, from the official DESNZ files for each year. 2026 factor ID: 25_315_3150_11_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 staff travelling 10,000 passenger km a year on the Tube. 10,000 passenger km × 0.015490 kg CO2e = 0.15 tonnes CO2e, reported as Scope 3, category 6 (business travel). Adding well-to-tank brings the full figure to 0.23 tonnes CO2e; the extra 0.07 tonnes are Scope 3 category 3.

How to report it

Tube journeys on business are Scope 3 category 6; commuting by Tube is category 7. The factor is the same either way.

Journey distance between stations is usually a few km. If you only have the fares, estimate distance from a typical journey and note the assumption.

Where the data comes from

You'll usually find it in expenses or Oyster and contactless journey history, converted to 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

National rail: 0.030920 kg CO2e per passenger km
London bus: 0.063600 kg CO2e per passenger km
Light rail and tram: 0.021210 kg CO2e per passenger 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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