Work out your light fuel oil emissions
= 29.71 tonnes CO2e in 2026 (Scope 1)
Each litre × 2.971 kg CO2e, the Ministry for the Environment's 2026 figure (Light Fuel Oil).
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Fuel oil emission factors in the 2026 guide
| Factor (as the Ministry names it) | Unit | kg CO2e | CO2 | CH4 | N2O |
|---|---|---|---|---|---|
| Light Fuel OilStationary Combustion of Fuels › Commercial Use | per litre | 2.971 | 2.954 | 0.01076 | 0.006111 |
| Light Fuel OilStationary Combustion of Fuels › Industrial Use | per litre | 2.963 | 2.954 | 0.003228 | 0.006111 |
| Light Fuel OilTransport Fuel › Transport Fuel | per litre | 2.982 | 2.954 | 0.007533 | 0.02037 |
| Heavy Fuel OilStationary Combustion of Fuels › Commercial Use | per litre | 3.054 | 3.037 | 0.01084 | 0.006154 |
| Heavy Fuel OilStationary Combustion of Fuels › Industrial Use | per litre | 3.046 | 3.037 | 0.003251 | 0.006154 |
| Heavy Fuel OilTransport Fuel › Transport Fuel | per litre | 3.065 | 3.037 | 0.007586 | 0.02051 |
CO2, CH4 and N2O are each gas's share of the total, in kg CO2e; a dash means the guide gives no figure for that gas. Every figure is from the 2026 guide; it is the only edition we hold, so there is no year-on-year column.
The Ministry's notes on these figures
- Uncertainty figures are taken from New Zealand's Greenhouse Gas Inventory.
- Uncertainty: CO2e ±1.02%, CO2 ±1.0%, CH4 ±50.0%, N2O ±50.0%.
- Uncertainty: CO2e ±1.0%, CO2 ±1.0%, CH4 ±50.0%, N2O ±50.0%.
- Uncertainty: CO2e ±1.06%, CO2 ±1.0%, CH4 ±50.0%, N2O ±50.0%.
- Uncertainty: CO2e ±1.05%, CO2 ±1.0%, CH4 ±50.0%, N2O ±50.0%.
Worked example
Take a boiler using 10,000 litres of light fuel oil a year. 10,000 litres × 2.971 kg CO2e = 29.71 tonnes CO2e, reported as Scope 1.
How to use it
Use the light fuel oil rows for most oil-fired boilers and heaters, and heavy fuel oil only if your supplier's invoices say so. Pick commercial or industrial use to match your site, or the transport row for fuel oil used as a transport fuel.
Fuel oil burned on your premises is Scope 1. Check that the litres on your invoices are deliveries in the reporting year, and adjust for the tank level if it changed much.
Which rules apply in New Zealand
The Ministry's guide is voluntary guidance for organisations measuring their greenhouse gas emissions, and follows the GHG Protocol and ISO 14064-1. Climate reporting entities under New Zealand's climate-related disclosures regime report under the External Reporting Board's Aotearoa New Zealand Climate Standards, and can use these factors for their Scope 1, 2 and 3 figures. Businesses of any size answering a customer's or a bank's request for emissions data can use them in the same way. Cite the guide and its year next to every figure.
UK companies with sites or staff in New Zealand should use these factors for that activity and the UK government factors for UK activity. In Carbon Recycling, set a site's country to New Zealand and its electricity is reported with the Ministry's factor. See reporting overseas sites for how the rest fits together.
Where to find your own figure
Your fuel supplier's delivery dockets and invoices list litres delivered.
Related emission factors
- Electricity (New Zealand): 0.07866 kg CO2e per kWh
- Natural gas (New Zealand): 0.1954 kg CO2e per kWh
- Diesel (New Zealand): 2.672 kg CO2e per litre
- All New Zealand emission factors
- New Zealand grid electricity (Ember's estimate, every year since 2000)
- UK emission factors and other countries
Source: Ministry for the Environment. 2026. Measuring emissions: A guide for organisations: 2026 emission factors (version 2). Crown copyright, licensed under CC BY 4.0. Carbon Recycling is not affiliated with or endorsed by the Ministry; the sums on this page are ours.