Do I have to report well-to-tank emissions?

Not for SECR or a PPN 006 Carbon Reduction Plan, which don't include category 3 in their minimum. They are part of a complete Scope 3 inventory under the GHG Protocol, and many firms include them because the data is the same fuel and energy figures they already have.

How do I calculate them?

Multiply the same quantity you used for Scope 1 or 2 by the well-to-tank factor from the government set. In 2026, each kWh of gas adds 0.03021 kg CO2e and each litre of diesel 0.61101 kg CO2e.

Is well-to-tank the same as well-to-wheel?

No. Well-to-tank stops when the fuel reaches your tank. Well-to-wheel adds the emissions from burning it, so well-to-wheel is your Scope 1 figure plus the well-to-tank figure.

Why haven't the well-to-tank factors changed?

DESNZ updates them less often than the main factors. The 2026 methodology paper says the well-to-tank factors for fuels have been held constant since the 2023 release, so the gas and diesel figures are the same as in 2023.

Well-to-tank emissions explained

Well-to-tank emissions are the carbon released producing and delivering your fuel before you burn it, and they go in Scope 3 category 3. With the 2026 government factors they add about 17% on top of your gas emissions, 24% on top of diesel and 31% on top of grid electricity. They are optional for SECR and PPN 006 but easy to include.

Updated 19 October 2026 by the Carbon Recycling team. Figures use the official UK government conversion factors and are checked against the current gov.uk guidance.

What "well-to-tank" covers

The gas in your boiler and the diesel in your vans had a carbon cost before they reached you. Oil and gas were extracted, processed or refined, and transported to you. The government's methodology paper calls these the emissions "upstream from the point of use of the fuel": extraction, transport, refining, purification or conversion, and distribution. The name comes from transport: from the oil well to the fuel tank.

I električna energija ima emisije well-to-tank. Plin i druga goriva koja se izgaraju u elektranama trebalo je proizvesti i dopremiti, pa svaki kWh koji potrošite nosi udio tog opskrbnog lanca.

Which scope?

Izgaranje goriva je opseg 1 (ili opseg 2 za električnu energiju). Njegova proizvodnja izravne su emisije nekog drugog, pa je za vas to opseg 3. GHG Protocol to svrstava u kategoriju 3, aktivnosti povezane s gorivom i energijom, koja obuhvaća uzvodne emisije goriva koja kupujete, uzvodne emisije goriva iz kojih se proizvodi vaša električna energija te električnu energiju izgubljenu u mreži. Naš članak o gubicima u prijenosu i distribuciji objašnjava taj posljednji dio.

Minimalni popis opsega 3 prema PPN 006 obuhvaća kategorije 4, 5, 6, 7 i 9, a SECR je izgrađen oko opsega 1 i 2, pa nijedan ne zahtijeva emisije „well-to-tank”. Potpuni inventar opsega 3 prema GHG Protocolu uključuje ih.

The 2026 factors

Fuel	Izgaranje (opseg 1 ili 2), kg CO2e	Well-to-tank (Scope 3), kg CO2e	Uplift
Prirodni plin, po kWh	0.18231	0.03021	17%
Električna energija iz mreže, po kWh	0.13096	0.04041	31%
Dizel (benzinska postaja), po litri	2.58354	0.61101	24%
Benzin (benzinska postaja), po litri	2.075	0.58094	28%
Loživo ulje (kerozin), po litri	2.54016	0.53078	21%

The electricity row includes the well-to-tank share of grid losses as well as of generation. Its uplift looks large because the grid factor itself is now low; see why the UK grid gets cleaner every year.

Razrađeni primjer

Mala tvrtka u 2026. troši 40.000 kWh plina, 30.000 kWh električne energije i 6.000 litara dizela u kombijima:

Activity	Opseg 1 ili 2, tCO2e	Well-to-tank, tCO2e
40.000 kWh plina	7.29	1.21
30.000 kWh električne energije	3.93	1.21
6.000 litara dizela	15.50	3.67
Total	26.72	6.09

Well-to-tank adds 6.09 tonnes, about 23% on top of the Scope 1 and 2 total. No new data was needed: it is the same kWh and litres multiplied by a second factor.

Things that trip people up

Dodavanje u opseg 1. Držite ga u opsegu 3. Miješanje čini vaš opseg 1 većim nego kod drugih tvrtki i onemogućuje usporedbe.
Uključivanje jedne godine, a izostavljanje sljedeće. Odlučite jednom, navedite to u napomeni o metodi i zadržite isto, inače će vaš ukupni iznos skočiti bez stvarnog razloga.
Zaboravljanje putovanja i prijevoza tereta. I poslovna putovanja, putovanje na posao i s posla te prijevoz tereta imaju faktore well-to-tank. Gorivo kupuje netko drugi, pa su emisije u svakom slučaju u opsegu 3.
Pretpostavka da biogoriva nemaju emisija. Biogoriva imaju niske izravne faktore, ali stvarne emisije u lancu opskrbe. Naš članak o HVO-u pokazuje koliko mogu biti velike.

Stvarni učinak

Well-to-tank is a reminder that every litre or kWh you save cuts emissions twice: once where it is burned and again in the supply chain behind it. In the example above, each litre of diesel saved avoids 3.19455 kg CO2e in total, not just the 2.58354 kg in Scope 1.

How Carbon Recycling helps

Well-to-tank is a single setting in Carbon Recycling. Switch it on and every gas, fuel, electricity, travel and freight entry gets its matching well-to-tank line from the same year's government set, filed in Scope 3, with category 3 for the fuel and energy you buy and travel and freight lines kept in their own categories. Changing the setting recalculates every existing entry, so all your years stay on the same basis. To see the uplift for your own bills first, tick the Scope 3 box in the free kWh to CO2e calculator, and see the guide to the 15 Scope 3 categories for where category 3 sits.

Frequently asked questions

Što su emisije well-to-tank?

The emissions from producing fuel before you use it: extracting it, refining or processing it, and transporting it to you. For electricity, it is the same for the fuels burned in power stations. They are Scope 3, category 3.

Moram li izvješćivati o emisijama od izvora do spremnika (well-to-tank)?

Ne za SECR ni za plan smanjenja emisija ugljika prema PPN 006, koji kategoriju 3 ne uključuju u svoj minimum. Dio su potpunog inventara opsega 3 prema GHG Protocolu, a mnoge ih tvrtke uključuju jer su podaci isti oni podaci o gorivu i energiji koje već imaju.

Kako ih izračunati?

Pomnožite istu količinu koju ste koristili za opseg 1 ili 2 faktorom „od izvora do spremnika” (well-to-tank) iz državnog skupa. U 2026. svaki kWh plina dodaje 0,03021 kg CO2e, a svaka litra dizela 0,61101 kg CO2e.

Je li well-to-tank isto što i well-to-wheel?

Ne. „Od izvora do spremnika” završava kad gorivo stigne u vaš spremnik. „Od izvora do kotača” dodaje emisije od njegova izgaranja, pa je „od izvora do kotača” vaša brojka za opseg 1 plus brojka „od izvora do spremnika”.

Zašto se faktori well-to-tank nisu promijenili?

DESNZ ih ažurira rjeđe od glavnih faktora. Metodološki dokument za 2026. navodi da su faktori well-to-tank za goriva nepromijenjeni od izdanja za 2023., pa su podaci za plin i dizel isti kao za 2023.

Smijete li faktore pretvorbe britanske vlade koristiti u svojem softveru? Objašnjenje licencije
What the Open Government Licence v3.0 allows for the DESNZ factors, the attribution statement to use, no endorsement and no warranty.
Podaci za CBAM i vaš opseg 3: jedna brojka, dvije namjene
Kako verificirane emisije dobavljača po toni određuju vašu naknadu za CBAM i zamjenjuju procjenu opsega 3 temeljenu na potrošnji, s razrađenim primjerom za čelik.
Kako od inozemnog dobavljača zatražiti podatke o emisijama za CBAM, s predloškom e-poruke
What a UK importer needs from each producer to use actual data on a CBAM return, and an email you can copy and send.

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