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 well-to-tank emisije. Gas i druga goriva koja se sagorevaju u elektranama morala su biti proizvedena i isporučena, pa svaki kWh koji koristite nosi deo tog lanca snabdevanja.

Which scope?

Sagorevanje goriva je Opseg 1 (ili Opseg 2 za električnu energiju). Njegova proizvodnja su direktne emisije nekog drugog, pa je za vas to Opseg 3. GHG Protocol to svrstava u kategoriju 3, aktivnosti povezane sa gorivom i energijom, koja obuhvata uzvodne emisije goriva koja kupujete, uzvodne emisije goriva iza vaše električne energije i električnu energiju izgubljenu u mreži. Naš članak o gubicima u prenosu i distribuciji objašnjava taj poslednji deo.

Minimalni spisak za Opseg 3 po PPN 006 obuhvata kategorije 4, 5, 6, 7 i 9, a SECR je zasnovan na Opsegu 1 i 2, pa nijedan ne zahteva emisije od izvora do rezervoara. Potpun inventar Opsega 3 po GHG Protocol ih uključuje.

The 2026 factors

Fuel	Sagorevanje (Opseg 1 ili 2), kg CO2e	Well-to-tank (Scope 3), kg CO2e	Uplift
Prirodni gas, po kWh	0.18231	0.03021	17%
Električna energija iz mreže, po kWh	0.13096	0.04041	31%
Dizel (benzinska pumpa), po litru	2.58354	0.61101	24%
Benzin (benzinska pumpa), po litru	2.075	0.58094	28%
Lož-ulje (kerozin), po litru	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.

Primer

Mala firma u 2026 troši 40.000 kWh gasa, 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 gasa	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. Zadržite ga u Opsegu 3. Mešanje čini da vaš Opseg 1 izgleda veći nego kod drugih firmi i onemogućava poređenja.
Uključivanje jedne godine, a izostavljanje sledeće. Odlučite jednom, navedite to u napomeni o metodu i držite se toga, inače će vaš ukupni iznos skakati bez stvarnog razloga.
Zaboravljanje putovanja i prevoza tereta. Službena putovanja, putovanje na posao i prevoz tereta takođe imaju well-to-tank faktore. Gorivo kupuje neko drugi, pa su emisije u svakom slučaju Opseg 3.
Pretpostavka da biogoriva nemaju emisije. Biogoriva imaju niske direktne faktore, ali stvarne emisije u lancu snabdevanja. Naš tekst o HVO pokazuje koliko mogu biti velike.

Praktična poenta

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

Šta su emisije od izvora do rezervoara (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.

Da li moram da izveštavam o emisijama od izvora do rezervoara (well-to-tank)?

Ne za SECR ili Carbon Reduction Plan po PPN 006, koji kategoriju 3 ne uključuju u svoj minimum. Deo su potpunog inventara Opsega 3 po GHG Protocol-u i mnoge firme ih uključuju jer su potrebni podaci isti oni o gorivu i energiji koje već imaju.

Kako da ih izračunam?

Pomnožite istu količinu koju ste koristili za Opseg 1 ili 2 faktorom well-to-tank iz državnog skupa. U 2026. svaki kWh gasa dodaje 0,03021 kg CO2e, a svaki litar dizela 0,61101 kg CO2e.

Da li je well-to-tank isto što i well-to-wheel?

Ne. Well-to-tank se završava kada gorivo stigne u vaš rezervoar. Well-to-wheel dodaje emisije od njegovog sagorevanja, pa je well-to-wheel vaš podatak za Opseg 1 plus podatak well-to-tank.

Zašto se faktori od izvora do rezervoara (well-to-tank) nisu promenili?

DESNZ ih ažurira ređe od glavnih faktora. Metodološki dokument za 2026. kaže da su faktori well-to-tank za goriva nepromenjeni od izdanja za 2023., pa su vrednosti za gas i dizel iste kao u 2023.

Možete li da koristite faktore konverzije britanske vlade u svom softveru? Objašnjenje licence
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, dve namene
Kako verifikovane emisije dobavljača po toni određuju vašu CBAM naknadu i zamenjuju procenu Opsega 3 zasnovanu na troškovima, uz razrađen primer za čelik.
Kako zatražiti podatke o CBAM emisijama od inostranog dobavljača, uz šablon imejla
What a UK importer needs from each producer to use actual data on a CBAM return, and an email you can copy and send.

Svi tekstovi na ovu temu →

Get your figures and reports done in an afternoon

Add a year of bills and Carbon Recycling produces your footprint, PPN 006 Carbon Reduction Plan and SECR report, with every figure traced to its government factor. Prices are on the pricing page, from £59 a month + VAT.

Start free trial See prices

14 days free. No card needed.