This will enable verification of the calculated inventory against the InTEM field measurements to be carried out in more detail (InTEM is discussed in Annex 6). A number of programmes of research funded by the UK Government and regulatory agencies to improve estimates of emissions from landfill and into measurement and modelling of landfill methane emissions on a site -specific basis are currently being carried out. This may lead to future improvements in the solid waste treatment inventory. UK NID 2025 (Issue 1) Ricardo Page 473 7.3.1 Source Category Description Emissions sources Sources included Method Emission 5B: Composting (non-household) Anaerobic digestion (non-agricultural) Mechanical biological treatment Key Categories 5B: Biological treatment of solid waste – CH4 (T1, T2, L2) 5B: Biological treatment of solid waste – N2O (T2) Estimates have been made for OT and CD emissions from 5B1, composting of municipal solid waste, where data on the total amount of waste composted is available. In these cases, 2006 IPCC default EFs are applied. These estimates are included within 5B for CRT reporting. Completeness No known omissions. A general assessment of completeness for the inventory is No major improvements have been made since the last Emissions of methane and nitrous oxide from composting of MSW (Category 5.B.1) and anaerobic digestion and Mechanical Biological Treatment (MBT) (Category 5.B.2) are estimated using a Tier 1 methodology. This was identified as an appropriate approach in view of the scale of emissions from this sector (DECC, 2015b). Activity data for composting and anaerobic digestion relies on the approaches used in the GHG and ammonia inventories. Activity data for composting was derived from Devolved Administrations’ data on organic waste fractions. Inputs to household composting w ere calculated by using population statistics and district level analysis for home composting in the Activity data for MBT and whether the MBT is aerobic or anaerobic is based on annual organics recycling reports, published between 1998 and 2013 The Waste and Resources Action Programme (WRAP, 2009 to 2014), The Association for Organics Recycling (2006 to 2008), The Composting Association (1998 to 2005). Some extrapolation and interpolation are required to generate a complete and consistent time series. Activity data for anaerobic digestion for this compilation cycle was extrapolated from a site information database recorded in the National Non-Food Crops Centre ( NNFCC 2023) from previous years. The reported inputs to each site in NNFCC reflect the actual tonnes inputted [The UK activity data are summarised in Annex 5.1.5.2]

UK NID 2025 (Issue 1) Ricardo Page 474 Emissions from the anaerobic digestion of manure-based residues are not considered in the waste sector. These emissions are reported in the agriculture sector (CRT Sector 4), as it is suggested by the IPCC 2006 Guidelines. Emission factors for source category 5.B.1 and the anaerobic digestion component of 5.B.2 were taken from IPCC (2006) default emission factors. IPCC 2006 Guidelines published an update for the waste sector in July 2015. This update is related to the defaul t CH4 and N2O emission factors proposed for composting and anaerobic digestion and it has been applied to the complete time series. CO2, in line with the IPCC methodology, is not included in the Inventory calculation as it comes from material of biogenic origin. The emission factors for the anaerobic digestion component of mechanical biological treatment were assumed to be the same as for anaerobic digestion. 7.3.2.1 Overseas Territories and Crown Dependencies Emissions from 5.B.1 have been estimated, however due to data availability, only estimates for Guernsey and Bermuda can be derived. Within Guernsey, composting has only occurred on the Island since 2008, due to creation of a new national composting scheme. The total amount of waste composted within this scheme has been supplied by Guernsey. Official statistics provide the amount of waste composted in Bermuda. IPCC 2006 default emission factors for both CH4 and N2O have been applied. 7.3.3 Uncertainties and Time Series Consistency The uncertainty analysis in Annex 2 provides estimates of uncertainty according to IPCC source category and fuel type. Activity data for industrial activities over the time series were taken from relevant publications and are considered to provide robust and accurate data. Activity data for home composting is less reliable, but now represents a small proportion (approximat ely 3%) of total composting activity carried out in the UK. IPCC Tier 1 default emission factors were used for this analysis. These are considered to be less reliable, and hence subject to greater uncertainty. This is the key source of uncertainty in emissions from the 5.B sector. Time series consistency is based on activity data and is considered to be reasonably representative of activity in this sector between 1990 and 2023. 7.3.4 Source Specific QA/QC and Verification This source category is covered by the general QA/QC of the greenhouse gas inventory in 7.3.5 Source Specific Recalculations The inputs to permitted composting digestion plants and anaerobic digestion facilities have been revised and the historic timeline updated based on a new methodology to calculate composting emissions (UKCEH 2024). This resulted in a decrease in the quantit y of waste assumed to be processed at permitted composting facilities (~-7% between 2007 and 2021), except for a 4% increase in 2022, and associated methane and nitrous oxides emissions. The amount of waste assumed to be processed at anaerobic digestion fa cilities has increased (average ~14%, excluding 2009) between 2010 and 2022, while it has decreased for the rest For information on the magnitude of recalculations, see Section 10. UK NID 2025 (Issue 1) Ricardo Page 475 7.3.6 Source Specific Planned Improvements Emission factors and activity data will be kept under review.
7.4.1 Source Category Description Emissions sources Sources included Method Emission 5C2: Accidental dwellings Accidental other buildings Gases Reported CO2, CH4, N2O, NOx, CO, NMVOC, SO2 Key Categories None identified Included in the CRT with the UK MSW incineration, since the same emission factors are applied, apart from 5C2.1b, incineration of waste from small scale burning, where estimates are now made for Guernsey using IPCC default Completeness A general assessment of completeness for the inventory is No major improvements have been made since the last This source category covers the incineration of wastes (excluding waste -to-energy facilities which are reported in MS 1). The UK also reports indirect GHG emissions from various other sources including crematoria, small-scale waste burning, accidental fires, and fireworks under 5C2. Methane emission estimates are included for accidental fires. In the UK, all MSW incineration plants have recovered energy since 1997, and so emissions are reported under CRT source category 1A1a. For the years 1990-1996, at least some MSW was incinerated at plants with no energy recovery, so emissions are split betw een 1A1a and 5C for those years, in proportion to the waste burnt with and without energy recovery respectively. All incineration of chemical wastes, clinical wastes, sewage sludge and animal carcasses is reported under 5C1, since we have no information on any recovery of energy from these processes. In -situ burning of agricultural waste e.g. crop residue burning is The numbers of chemical waste, clinical waste and sewage sludge incinerators in the UK are not known with certainty, although that number has almost certainly decreased significantly between 1990 and 202 3. A total of 26 incinerators regulated under the Industrial Emissions

UK NID 2025 (Issue 1) Ricardo Page 476 Directive (IED) have been identified as operating in 202 3 - 2 burning sewage sludge, 15 burning clinical wastes, and 9 burning chemical wastes. It is possible that a few very small incinerators, outside the scope of IED, may also exist. Approximately 2600 animal carcass incinerators were believed to be in use in the early 2002 (estimated in AEA Technology, 2002) and in the absence of updated data, we assume this is still the case. Animal carcass incinerators are typically much smaller than the incinerators used to burn other forms of waste. Numbers of crematoria are slowly increasing in the there were 334 in 2023 compared with 241 in 1999 (based on statistics published by the Cremation Society of Great Britain, website at This source category also includes emissions from the open burning of wood waste in Emissions of CO 2, CO, NO x, SO 2, and NMVOC from chemical waste incinerators are estimated based on analysis of emissions data reported to the Pollution Inventory (Environment Agency, 2023), the Welsh Emissions Inventory (NRW, 2023) and the Northern Ireland Pollution Inventory (NIEA, 2023) . These data sources cover England, Wales and Northern Ireland respectively. There are not thought to be any plants in Scotland. Emissions data are not available for all pollutants for all sites and so some extrapolation of data from reporting sites to non-reporting sites occurs, using estimates of waste burnt at each site as a basis. The gaps in reported data are usually for smaller plants but the need for extrapolation of data may contribute to significant variations in the quality of the estimates. Emiss ions of N2O from chemical waste incinerators are estimated using the 100 g N 2O / t waste default factor for industrial waste incineration given in the IPCC guidelines (2006). Waste tonnages burnt at the largest individual chemical waste incinerators for th e period 2006 – 2018 have been obtained from the Environment Agency, but the overall quantity of chemical waste burnt must then be estimated by the Inventory Agency, with estimates for the smaller plant based on their capacity. For the earlier part of the time series, we use the following estimates of total 1993 290,000 tonnes (HMIP, 1995) 2002 284,000 tonnes (Entec, 2003) 1992, and we interpolate between the HMIP and Entec figures for the years 1994 -2001. For estimate for 2006 of 196,000 tonnes. The use of reported emissions data for pollutants other than N2O avoids the need to rely upon the highly uncertain activity data. Emissions of CH4, CO, N2O, SO2 and NMVOC from sewage sludge incineration are estimated using literature-based emission factors, while emissions of NOx are estimated using Pollution Inventory data. The factor for N2O is the average of the range of emission factors given in the 2000 IPCC good practice guidance for UK sewage sludge incineration (IPCC (2000)) . Emission factors for other pollutants are taken from the EMEP/EEA Emission Inventory Guidebook. The quantity of waste burnt annually is estimated using data from various sources, 1991-1998 Digest of Environmental Statistics (Defra, 2004) 2006-2023 Environment Agency, waste disposal data for individual sites in England 2004-2023 Inventory Agency estimates for Northern Ireland, based on design capacity of incinerator plant at only site. UK NID 2025 (Issue 1) Ricardo Page 477 2013, 2015-2023 Scottish Environment Protection Agency, estimates of total sewage sludge Interpolation between the various estimates is used to fill the gaps in the activity data time Emissions of CO2, CH4, CO, N2O, NOx, SO2, and NMVOC from clinical waste incineration are estimated using literature-based emission factors. The factors for CO2 and N2O are 2006 IPCC and 2000 IPCC default factors respectively. Emission factors for other pollutants are largely taken from the EMEP/EEA Emission Inventory Guidebook. The quantity of waste burnt annually is also estimated, these estimates being based on information given in the following 2006-2023 Environment Agency, waste disposal data for individual sites in England 2004-13, 2015-23 Scottish Environment Protection Agency, estimates of total clinical waste Interpolation between the various estimates is used to fill the gaps in the activity data time Emission estimates for animal carcass incinerators are taken directly from a Defra -funded study (AEA Technology, 2002) and are based on emissions monitoring carried out at a cross section of incineration plants.
No activity data are available and so the em ission estimates given in this report are assumed to apply for all years. Emissions of CO, NO x, SO 2 and NMVOC from crematoria are based on literature -based emission factors, expressed as emissions per corpse, and taken from US EPA (2008). Data on the annual number of cremations is available from the Cremation Society of Great Britain Emissions from MSW incineration for the period 1990 -1996 are reported as a split between 1A1a and 5C, in proportion to the tonnages of waste burnt with and without waste recovery respectively. The same methodology is used to estimate emissions for both types. Estimates for accidental fires are based on statistics from the Fire Service of Great Britain, available from the Department for Communities and Local Government (Home Office, 2023). These statistics give the number and severity of fires in dwellings and other buildings, and the number of fires in road vehicles by type. The statistics have then been converted into masses of material burnt by applying country -specific assumptions for each type of fire e.g. for the many fires in dwellings that are limited to just a single item, the mass of material combusted is assumed to be 1 kg. The total material burnt is then combined with emission factors to obtain emission estimates for methane, CO, NOx and NMVOC. The methane factors are taken from AP 42 (USEPA, 2014) and relate to open burning of municipal waste (for dwellings and other buildings) and automobile parts (for vehicle fires). Factors for other pollutants are taken from the same source, or f rom UK-specific literature. The UK is not aware of any source of appropriate emission factors for carbon or nitrous oxide emissions from this source, but emissions of these pollutants from this source are expected to be small. Emissions from waste incineration in Jersey and the Isle of Man are reported under 1A1a. Data are available for the amount of waste open -burned in Guernsey, so these are used to estimate emissions for 5C2 using IPCC 2006 default EFs. It is assumed that this source is not occurring in the remaining territories. UK NID 2025 (Issue 1) Ricardo Page 478 The inventory also includes estimates for emissions • CO, NO x & NMVOC from small -scale burning of domestic and garden waste, for example on domestic grates and on garden bonfires; • CO from open fires lit as part of 'bonfire night' celebrations; and All of these estimates are very uncertain, because of the need for expert judgements and assumptions in order to derive any activity data from waste arising data, and the need, because of a lack of suitable emission factors, to instead use factors that wer e designed for other types of emission source such as domestic fires. 7.4.3 Uncertainties and Time-Series Consistency The uncertainty analysis in Annex 2 provides estimates of uncertainty according to IPCC 7.4.4 Source Specific QA/QC and Verification This source category is covered by the general QA/QC of the greenhouse gas inventory in 7.4.5 Source Specific Recalculations The following recalculations apply to the estimates submitted in this compilation • Analysis of installation-level reported data in the early 1990s has led to the addition of methane estimates for a number of chemical waste facilities, e.g. to fill gaps for sites that reported methane in later years. In addition, a minor revision to • DUKES gas and oil production data led to revision in emissions across the timeseries. • Revised number of cremations for 2021 led to a minor revision in emissions. • Update to the Crown Dependency incineration data. Estimates based on emissions data from regulators have been revised. The regulators’ data does contain gaps, generally because operators consider that emissions are below reporting thresholds so need not report an actual emission. This does not mean that t here are no emissions at all, just that they are less than the threshold. For information on the magnitude of recalculations to Source Category 5C, see Section 10. 7.4.6 Source Specific Planned improvements Emission estimates for chemical waste incineration currently do not include the burning of chemical wastes in flares and it is unclear whether these emissions might be included in the estimates reported in 2B10. As recommended in the 2014 Expert Review and associated report, if data on flaring becomes available within the pollution inventory for chemical waste incineration this data will be included in the GHG inventory. No evidence has been found for any chemical waste incineration processes carried out in Scotland or Northern Ireland, and so emissions in these regions are assumed to be zero. The need to deal with significant gaps in the reported data means that estimates are quite uncertain. Emission estimates for clinical waste, animal carcass and sewage sludge incineration are also quite uncertain and ideally would be improved. However, all incineration processes are relatively minor sources of greenhouse gases and further development of the methodology is not a priority. UK NID 2025 (Issue 1) Ricardo Page 479 7.5.1 Source Category Description Emissions sources Sources included Method Emission 5D1: Domestic Waste-water treatment 5D2: Industrial Waste-water Treatment Key Categories 5D: Wastewater Handling - N2O (L2, T2) 5D: Wastewater treatment and discharge - CH4 (L1, L2) Emissions from wastewater handling within OTs and CDs are included in 5D1. Estimates are based on 2006 IPCC Guidelines and EFs with country-specific parameters applied, where Completeness No known omissions. A general assessment of completeness for the inventory is Revised estimates for 5D2, industrial wastewater treatment, based upon a new Tier 1 approach. Emissions reported in 5D2 arise from wastewater handling in a number of industry sectors in the UK where organic content of effluent is high. Emissions reported in 5D1 arise from wastewater handling, sludge treatment and disposal108 in the UK’s municipal waste -water treatment system and private waste -water management systems.
The UK’s municipal waste -water treatment system encompasses the treatment of effluent and sludge from residential and commercial sectors as well as trade waste from many Methane is released from handling of wastewater and its residual solid by -products (i.e. sludge) under anaerobic conditions, due to the decomposition of organic matter by Nitrous oxide is released from human sewage during wastewater handling due to the release of nitrogenous material from proteins and from treatment of industrial wastewaters which The emissions from 5D1 and 5D2 are estimated for the following sources in the • 5D1 Domestic and Commercial Wastewater. Which consists of 4 main o UK CH 4 emissions from municipal wastewater treatment. UK-specific method, using activity data for the municipal waste -water treatment volumes, organic content and sludge treatment and disposal routes. Emission factors are derived from water operators reported data since 2013 and extrapolated back 108 Where disposal isn’t reported against another source, as discussed in Section 7.1.1.5; the main sewage sludge disposal route that remains in 5D1 is sludge to sea. UK NID 2025 (Issue 1) Ricardo Page 480 o UK CH4 emissions from private wastewater management. Default IPCC methodology using UK-specific per capita Biochemical Oxygen Demand (BOD) and estimated population using private waste-water management systems; o UK N2O emissions. Default IPCC methodology applied to UK time series of population and protein intake estimates from food surveys; o OT and CD Sewage Treatment . For the majority of overseas territories and crown dependencies, wastewater emissions are estimated using UK data and scaled by population. Data specific to Bermuda were provided by the territory and used within the time series, interpolating and extrapola ting where • 5D2 Industrial Wastewater Treatment. Default IPCC methodology109 applied to UK production data from a range of wastewater generating industrial sectors. 7.5.2.1 5D1: UK CH4 emissions from municipal waste-water treatment The UK estimates for methane from municipal domestic and commercial wastewater and sewage sludge treatment and disposal are derived from a time series of activity data for (i) total mass of sewage sludge disposed, and (ii) population equivalent of effluent treated in the municipal water treatment systems. These data cover most of the UK water operator activity since 1990, which reflects shifts in UK water sector regulation and management. 7.5.2.1.1 UK Industry Overview UK wastewater management systems are long established, even prior to 1990 almost the whole of the UK was connected to centralised sewer networks and wastewater treatment facilities. Over time regulation has been setting higher expectations of wastewater management, extending the requirements of wastewater treatment, and leading to changes in wastewater and sludge management practices. For example, the Urban Wastewater Treatment Directive in the late 1990s / early 2000s banned dumping of sewage to sea. The UK water sector was previously publicly owned and is now comprised of over a dozen individual companies and a statutory cooperation that operate regional networks and infrastructure. There is a long history of UK -wide research and co -operation across t hese operators, and in response to the challenge to monitor and report environmental performance, all major UK water operators engage via a central body, UK Water Industry Research (UKWIR), through which common reporting frameworks and systems are research ed, developed and updated to reflect latest science and industry practices. In the UK, a typical Wastewater Treatment Plant (WWTP) involves a number of interrelated processes each of which have different emissive behaviour. The different combinations of treatment options and the local wastewater arising characteristics (especially where high volumes of industrial waste are combined and treated together with municipal wastewater, altering the wastewater input characteristics away from “typical” municipal wastewater arisings) lead to a range of performance in the management of organic waste and the emission performance of the treatment works. The UK tools to monitor WWTP performance, estimate the input water characteristics (which in the UK is linked to regulatory and charging regimes for industrial customers, often based on periodic sampling of industrial effluents that pass into the predominantly municipal system), and to estimate the GHG emissions from these activities have been developed through research focussed on the UK wastewater sector and the existing infrastructure. This res earch underpins the UK GHGI estimates of methane emissions, as the country -specific model uses operator -reported data via the Carbon Accounting Workbook (CAW) which accounts for plant specific processes using CS emission 109 Note that in the case of N2O this means a 2019 refinement to the 2006 IPCC guidelines default methodology, as there is no method presented in the 2006 IPCC guidelines. UK NID 2025 (Issue 1) Ricardo Page 481

UK NID 2025 (Issue 1) Ricardo Page 482 7.5.2.1.1.1 Preliminary Treatment All wastewater is initially filtered for large objects and particulate matter. The filtering process is not emissive, and the screened material is largely inert. Any emissions associated with the disposal of non-inert content of the screened waste are included in estimates for other sectors 7.5.2.1.1.2 Settlement (Primary, Secondary and Tertiary) After preliminary treatment all wastewater undergoes primary settlement. Primary settlement involves allowing suspended solids to settle at the bottom of the tank to form a sludge. The sludge can then be extracted for separate sludge treatment. The process is relatively short, and hence there is no time for methane generating bacteria to proliferate. Methane emissions from process are therefore insignificant. During Secondary and Tertiary treatment, the biological processes can lead to the conversion of dissolved solids to suspended solids. When this occurs, additional settlement stages are typically used to extract more solids from the water. The process of se condary and tertiary settlement is otherwise the same as primary settlement. 7.5.2.1.1.3 Secondary Treatment The standard secondary treatment in the UK is an aerobic treatment which reduces the biological dissolved solids by allowing bacteria to proliferate and process the dissolved solids. The dissolved solids are converted to suspended solids which are separate d from the water This process was made compulsory for large WWTPs in 2001 under the Urban Wastewater Treatment Directive.
Before 2001 this treatment practice was widespread but was not implemented at all UK WWTPs. As a result, the effluent to UK waterways prior to 2001 would typically have had a higher biological load. For this reason, the UK GHGI method applies the IPCC default methodology for wastewater disposed to waterways, to account for the increased biological load of this water. The additional biological load is estimated by finding the difference between the sludge generated per capita before and after 2001. Secondary treatment is a source of nitrous oxide emissions, and a small amount of methane emissions (primarily due to potential disruptions in the process which may allow anaerobic conditions to occur). Emissions of nitrous oxides are included in the opera tor reported data; the Inventory Agency does not use this as we do not have sufficient information to determine what impact this process has on downstream nitrous oxide emissions. Emissions of methane are reported with mechanical treatment and short-term storage of sludge in the CAW, and the Inventory Agency uses these values as part of the emissions estimates. 7.5.2.1.1.4 Tertiary Treatment(s) In many UK WWTPs, there is a requirement for tertiary waste water treatment, in order to meet the regulatory permit conditions and/or to meet water quality criteria for the water-ways receiving the WWTP effluent outflow. There are a number of tertiary processes that can occur depending on what products require removal from the water. The most common tertiary treatments are nitrification and denitrification which aim to reduce the nitrogen load of effluents. These processes can be a significant source of nitrous oxide within the WWTP, but they also reduce the level of nitrous oxide emis sions occurring downstream due to the removal of nitrogen from the effluent. Similar to secondary treatment, the UK cannot estimate nitrous oxide emissions from this source (using the directly reported emissions from WWTP operators) without introducing a p otential double count with downstream emissions, as the data are not available to establish the impact of these tertiary treatments on the residual nitrogen loads in WWTP effluent. UK NID 2025 (Issue 1) Ricardo Page 483 Similar to secondary treatment processes, methane emissions from tertiary treatments do not occur through routine operation and are considered negligible by the UK industry. 7.5.2.1.1.5 Mechanical Treatment and Short-Term Storage All sludge extracted from wastewater goes through an initial mechanical treatment and to short term storage. This process thickens, dewaters and homogenises the sludge to reduce the volume of the sludge and prepare it for further treatments. The gravity thickening process and storage of sludge under anaerobic conditions leads to methane emissions which are reported by wastewater operators via the CAW, and these data are used to derive the UK inventory In the UK the vast majority of sludge undergoes anaerobic digestion after mechanical treatment, particularly in recent years. This process allows anaerobic bacteria to process the sludge, reducing the volume of sludge and generating methane. WWTPs collect the generated methane and burn it in engines to generate electricity; this generation of electricity by the industry using sewage gas is reported within the UK energy statistics. Emissions from the burning of sewage gas are reported in the UK inventory within sector 1A1a Power generation, whilst emissions from the disposal of sludge is reported according to the water operator reporting of sludge fate, to landfills (5A), incinerators (5C) and agricultural soils (3D). There is an increasing trend in the UK to pre-treat the sludge before digestion to improve the efficiency of digestion; this is known as advanced digestion. There are two main advanced digestion processes; Cambi’s patented Thermal Hydrolysis Process (Cambi THP™) which involves high pressure steam to improve anaerobic digestion conditions and Acid Phase Digestion (APD) which involves creating two sets of conditions which suits two distinct groups of microbes. These processes increase higher biogas yields and associated reductions in sludge volume, relative to conventional anaerobic digestion. Digestion is the main source of methane emissions in UK WWTP as methane is intentionally generated but not all methane is collected. The data reported to the UK inventory team by wastewater operators via the CAW accounts for the types of digestion occurring and whether or not the digestion is enclosed. Nitrous oxide emissions from digestion are negligible, due to the lack of oxygen in the system. In some cases, UK WWTPs may compost the sludge after mechanical treatment, instead of digestion. This is a source of methane and nitrous oxide emissions. These emissions are reported by wastewater operators in the UK through the CAW, the method for which a pplies default methane and nitrous oxide emission factors for composting from the 2006 IPCC 7.5.2.1.2 Waste-water Treatment and Sludge Disposal Activity Data Activity data are available at an aggregated level (across England and Wales, Scotland, Northern Ireland, and with no detail on treatment) for the early part of the time series within EPSIM data published by UK Government (Defra, 2006). In recent years, each of the UK’s 12 water and sewerage operators report annual activity data on water treatment, sewage sludge arising and the ultimate fate of sewage sludge, to UK industry regulators. The activity data reported by each operator includes data that are used to estimate operator GHG • Total volume of sludge disposed (kt total dissolved solids (tds)); and

UK NID 2025 (Issue 1) Ricardo Page 484 • Population Equivalent (PE) Served (‘000), this is the estimated resident and non-resident (e.g. tourist) population served which acts as an alternative indicator of In addition, each operator provides a detailed split of sewage sludge disposal routes, including data (kt tds per year) for the following • Disposal at sea (up to the year 2000, when this activity was banned); and For the 2013 inventory cycle the Carbon Accounting Workbook (CAW), developed by UK Water Industry Research (UKWIR), was the tool used by the water industry for reporting emissions to Defra and OFWAT. It was adapted to provide detailed data for the inventory.
The inventory team was provided with a methodology report that included a number of the underlying assumptions and emission factors and activity (in PE for secondary treatment, m3 for biogas use and kt tds otherwise); CH4 and N2O emissions were reported for the • Mechanical treatment and short -term storage of sludge (activity and CH 4 emissions • Secondary treatment (activity and N2O emissions only); • Digestion (activity and CH4 emissions only); • Advanced digestion (activity and CH4 emissions only); • Composting (activity and CH4 emissions only); • Advanced digested sludge to land; • Raw and limed sludge to land; • Raw and composted sludge to landfill (activity and CH4 emissions only); • Digested sludge to landfill (activity and CH4 emissions only); • Sludge to incineration (activity and N2O emissions only); • Biogas used in CHP for energy generation (activity only); and • Biogas used for combustion other than by CHP (activity only). From 2000 to 2009, each of the 10 water operators in England and Wales reported sludge disposal activity to the industry regulator, OFWAT, broken down across 8 sludge disposal incineration, composting, landfill, land reclamation, farmland untreated, farmland conventional, farmland advanced and other. After 2009 the requirements of da ta reported to OFWAT changed, and data was no longer publicly available. For 2013 onwards, operator reported data from the CAW has been available. For 1991 to 2005, the EPSIM data present a breakdown of sewage sludge disposal data across five farmland, incineration, landfill, sea disposal and other, and for 1986-2005 this data set gives total estimates sewage sludge arising. No additional in formation is available, such as the BOD loading of the municipal sewerage system, treatment methods, or the population equivalents treated by UK water operators. The overlap in time-series between the EPSIM data and operator reported data confirms that the total and split of disposal methods are largely consistent with each other. In Scotland the same level of detailed activity data as outlined above for operators in England and Wales have been available since 2002 and continues to be published, from the Water

UK NID 2025 (Issue 1) Ricardo Page 485 Commissioner for Scotland; EPSIM data are used for 1990 -2001. The totals reported in the EPSIM data fit the operator reported data very well, but because the disposal split fits very poorly in the overlapping years the operator reported split from 2002 is used with the EPSIM total for the earlier part of the time series. In Northern Ireland, data are only available from the water regulator, UREGNI, for 2006-9 and 2012. Northern Ireland Water, the sole provider of water and sewerage services in Northern Ireland have reported data for 2013 onwards. The Defra EPSIM statistics are used to provide activity data for the early part of the time series to 2005, whilst the gap between these data sets are interpolated. The EPSIM time-series trend fits well with the operator reported trend in later years, as the disposal split is similar in the 2013 reported data and at the end of EPSIM time-series it is reasonable to assume a similar split for the intervening years. 7.5.2.1.3 Emission Use of UK-specific Factors The UK GHG inventory mostly follows the UK water industry GHG emission estimation methodology developed by UKWIR and used by all UK water operators to generate their annual emission estimates from all sources / activities. UKWIR have not provided an approach for estimating emissions associated with waste to sea in the 1990s, so to avoid an omission the 2006 IPCC default approach using the Methane Correction Factor (MCF) for sea, river and lake discharge has been used. The sewage sludge disposal to sea has b een separated into treated and untreated, with the specific emission factors applied to each fraction. The treated sewage sludge has a reduced emissions factor 0 applied, in comparison to the 0.6 default value for untreated fraction. Discharges would have only been to the cold seas with low organic loadings around the UK, so this is likely to be a very conservative approach for Methane emissions from sewage sludge disposed to landfill and incineration are accounted for in 5A and 5C, and hence no estimates are included in 5D1 to avoid a double count. Waste disposed of via ‘other’ means has been given a weighted average emission fa ctor based on the emissions from other disposal methods. Where the treatment before disposal isn’t specified, the treatment split is estimated based on the profile given in CAW reported data for since 2013; for example, it was only after 2013 that the slud ge disposed to landfill has been disaggregated based on treatment, this split has been used to estimate the treatment split for the earlier years where none is specified. UK-specific emission factors are applied to the treatment and disposal methods reported in the CAW, outlined above. Most of these factors are derived from UK water industry emissions data reported to the Inventory Agency, through use of the UKWIR estimation spreadsheet tool that all UK water operators utilise. The UKWIR tool provides emission factors for sub - processes within the industry, enabling water operators to calculate their methane emissions based on their stock of water treatment equipment and effl uent inputs to individual water treatment works. From the aggregated industry reported emissions and activity data, implied emission factors for each of the treatment and disposal approaches can be derived. The emission factor for composted sewage sludge t reatment is derived from the 2006 IPCC Water operator reporting of emissions to the Inventory Agency is not comprehensive; emissions data are only available from 2009 onwards, and only from up to 9 of the 12 UK water operators in any one year before 2013; for example, in 2009, emission reportin g by water operators was estimated to cover around 53% of total UK water treatment.
During 2013 the Inventory Agency met with all UK water operator carbon managers and the authors of the UKWIR reporting tool that all operators use under a voluntary mechanism for GHG emissions reporting. Through this consultation, 9 out of 12 water operato rs provided 2012 emissions data, covering around 65% of UK water operator activities. In addition, a reporting template has been drafted for inclusion within the UKWIR tool, which means that

UK NID 2025 (Issue 1) Ricardo Page 486 since 2013 we have received data from all 12 of the water operators in most years. In future we should continue to receive this much more comprehensive data from the industry, and therefore have much more confidence in emissions estimates. Despite limitations to data collection in previous years, there is good consistency across the emission factors derived from the different water operators and the data are based on UK - specific water treatment facilities, effluent inputs and treatment / dis posal activities, and therefore are regarded as the best available data upon which to derive inventory estimates. 7.5.2.1.4 Reporting of Methane Recovery from Sewage Treatment As part of the data supplied by water operators through the CAW, volumes of sewage gas captured are reported, including whether the sewage gas is flared, burned for energy on site, or exported to be upgraded and injected into the natural gas network. Howev er, this is only available for years where CAW data are reported, i.e., for 2013 onwards. Data on the annual amount of sewage gas being produced are provided in DUKES (DESNZ, 2023), and in combination with older publications of DUKES, there is a timeseries of sewage gas utilisation for 1990 onwards. These data are used to extrapolate the data reported in the Note that these data are not used as part of methane emissions estimates, so are presented in the CRT for information only. 7.5.2.2 5D1: UK CH4 emissions from private waste-water management An estimate of the number of households that are likely to be using off-grid systems in the UK in 2013 has been made based on data provided by the Environment Agency (EA), the Scottish Environmental Protection Agency (SEPA), the Northern Ireland Department of the Environment (NIEA) and Natural Resources Wales (NRW). A time series of emissions has been developed using population data. This time series of number of households has been combined with ONS data for average household occupancy and the calculated volume of waste produced per person per year based on water ope rator statistics to produce an estimate of total wastewater being disposed of via off-grid systems. The emissions are then calculated following the method set out in the IPCC 2006 guidelines Volume 5, Chapter 6: Wastewater treatment and discharge. Equation 6.2 in the GLs, reproduced below, calculates the emission factor. EFj= emission factor, kg CH4/kg BOD (Biochemical Oxygen Demand) j = each treatment/discharge pathway or system B0= maximum CH4 producing capacity, kg CH4/kg BOD the default factor for septic tanks. The team did not have enough data to establish the activity by waste treatment process. As the vast majority of private waste management sy stems observed were septic tanks, and the septic tank factor is conservative when compared to other systems that could be used, it was decided that it would be the most appropriate factor to

UK NID 2025 (Issue 1) Ricardo Page 487 Parameter Description Units Value Bo Maximum CH4 producing capacity kg CH4/kg BOD 0.6 MCF Methane correction factor Fraction 0.5 EF Emission factor kg CH4/kg BOD 0.3 The emission factor is then combined with total amount of organically degradable material in the wastewater (TOW), expressed as kg BOD/year, which is calculated using Equation 6.3 in TOW = total organics in wastewater in inventory year, kg BOD/yr P = country population in inventory year, person BOD = country-specific per capita BOD in inventory year, g/person/day 0.001 = conversion from grams BOD to kg BOD I = correction factor for additional industrial BOD discharged into sewers (for collected the default is 1.25, for uncollected the default is 1.00). BOD value is assumed to be similar to the BOD per capita implied by the data provided by the major water operators. Data on BOD values applied and estimated pop ulation connected to private wastewater management systems are presented in Annex 5.1.5.4. 7.5.2.3 5D1: UK N2O emissions from Domestic and Commercial Waste-water Nitrous oxide emissions from the treatment of human sewage are based on the 2006 IPCC default methodology. The most recent average protein consumption per person is based on the Expenditure and Food Survey is not available in time, and therefore the latest year is assumed to be the same as the year before. Population estimates are from the Office for National Statistics (ONS, 2023). In previous years, the protein consumptions used to estimate emissions were “household intakes”. However, Defra now produce a time series of the estimates of the small amount of additional protein from consuming meals eaten outside the home; this intake is called “eating out intakes”. This time series is only available from 2000 onwards. For values between 1990 and 2000 an average of the data available is applied. The sum of the “household intakes” and “eating out intakes” then provides the total protein consumption per year per person. UK NID 2025 (Issue 1) Ricardo Page 488 Nitrous oxide emissions are calculated by 2. annual total protein consumption per person; 3. the fraction of nitrogen in protein (0.16kg N/kg protein); 4. the fraction of municipal nitrogen load from unconsumed protein (1.16; Henze and 5. the fraction of municipal nitrogen load from commercial and industrial sources, as per the 2006 IPCC guidelines (1.25); and, 6. The default emission factor (EFEFFLUENT) for N2O-N (0.005 kg N2O-N/kg –N) 7. The conversion factor 44/28, from kg N2O-N into kg N2O. This derives a total for the UK nitrous oxide emissions from sewage sludge, but not all of those emissions are allocated to 5D1.
The nitrous oxide emissions from sludge spread on agricultural land are reported under IPCC source category 3D Agricultural Soi ls, emissions from waste incineration are included in 5C, and some sewage sludge is disposed to landfill sites, where N2O emissions do not generally occur due to the anaerobic conditions. Therefore, to avoid a double-count in the UK GHG inventory, the esti mated nitrogen content of sewage sludge disposed via these other routes is removed from the total N estimated to be in 7.5.2.3.1 Use of UK-Specific Protein Consumption Data instead of FAO Data The FAO estimate of per capita protein consumption is based on supply balance sheets for all commodity items. For each commodity supply balance sheet, factors are applied to the estimate of supply for human consumption to derive total protein consumption and a per capita balance sheets to derive a total protein consumption estimate for a country. The FAO estimate is therefore an aggregate calculation based on aggregate commodity supply data. It uses common conversion factors (not specific to any country) to derive food, protein and fat per capita consumption estimates. It also relates to quantities available for consumption and does not account for losses (e.g. fat trimmed from meat) beyond the farm - gate through to retail. These methodological limitations of the FAO estimates are more significant for developed countries such as the UK where a greater proportion of consumption is in the form of processed products. The UK GHGI estimate of protein consumption is derived from the Expenditure and Food Survey (Defra, 2020). This is a sample household survey in which households record the actual purchases of food they make. UK-specific conversion factors are then applied to these individual food items to estimate consumption of protein and other nutrients. The UK-specific conversion factors are based on a detailed analysis of the individual types of food purchased and contrasts to the more broad -brush factors used by the F AO. The Expenditure and Food Survey estimate is also net of any losses through the food chain through to retail as it is based on actual purchases. The only limitation to the Expenditure and Food Survey is that it may have an element of under-recording due to purchases of some food items not being included in the diary of survey participants, but the Inventory Agency considers that it is more representative of UK protein consumption per capita than the FAO estimate. 7.5.2.4 5D2: Industrial Waste-water Treatment In the UK, a high proportion of industry trade wastewater is disposed to the municipal sewer system and treated by water operators together with the sewage and effluent from domestic In the data reported by the water operators and used to generate methane emission estimates in 5D1 (see above), some of the annual reporting to water regulators includes explicit data on the COD from “trade waste” and the total COD treated (i.e. including domestic and commercial

UK NID 2025 (Issue 1) Ricardo Page 489 effluent) in the municipal systems. The share of total BOD that is attributable to the industry sector (i.e. “trade waste”, managed via contracts between water operators and industry operators) is variable across the UK and across years. This is removed from estimates of COD generated by industrial activity, to mitigate double -counting and leave only the COD treated through on-site treatment systems within the industrial sector. It is this source of emissions considered under IPCC category 5D2. In addition to the above, where large industrial sites that have on -site waste-water treatment plant are regulated under IPPC/EPR, the annual IPPC/EPR reporting to regulator inventories (PI/SPRI/NIPI) includes the requirement to report any methane emission s from the waste - water effluent plant. The PI/SPRI/NIPI data on methane emissions are used within the UK GHGI, and included within many IPCC source categories, but the lack of source-specific detail in the PI/SPRI/NIPI reporting does not enable the waste -water treatment emission estimates from these industrial facilities to be split out and reported separately in the CRT. In practice it is not straightforward to ascertain the extent to which emissions from waste-water treatment are consistently included in operator estimates across different industry sectors, as the IPPC/EPR data are not presented ‘by source’, but rather ‘b y installation’. Within sector - specific guidance to plant operators on pollution inventory data preparation, emissions of methane from wastewater treatment are not highlighted as a common source to be considered, whilst in guidance for several industrial s ectors, wastewater treatment is singled out as a potentially significant source of ammonia and nitrous oxide emissions. Therefore, some industrial waste -water treatment methane emissions are already reported within a range of IPCC source categories, but cannot be quantified explicitly due to the lack of transparency of available source data from UK environmental regulatory reporting systems. In 2020, Ricardo developed a new tier 1 estimate and timeseries for both methane and nitrous oxide emissions from industrial waste -water treatment, with regard to previous review comments ( Section 10.4) and in preparation for the 2019 Refinement to the 2006 IPCC Guidelines yet to be formally adopted. This was part of a larger research project, funded by BEIS (now DESNZ), to improve the GHG emission estimates from wastewater handling. The previous approach was thought to be an overestimate owing to the use of a ‘methane correction factor’ (MCF) originating from the 1996 Guidelines, representative of the factor for Australia, Canada and USA, and was assumed representative of UK treatment practices. This factor was likely too high given the degree of aerobic treatment occurring in the UK. This new tier 1 estimate employs the methodology detailed in the 2006 IPCC Guidelines, which includes MCFs per treatment pathway (or treatment technology), therefore offering a more refined approach, provided data describing treatment pathways/technologies can be sourced. 7.5.2.4.1 Summary of Estimation method for UK 5D2 Estimates The new Tier 1 approach uses production data for each of the specific industries identified within the 2019 Refinement as wastewater intensive.
Production data was sourced from Eurostat’s ‘Prodcom’ database, which provides a detailed disaggregation of UK production by product. This enables a bottom up approach to defining the coverage of each industry specified within the 2019 Refinement, by combining the production estimates for various products. In total, data for 481 individual products was sourced and a llocated to industry sectors. As this data is used as the fundamental activity data for both Tier 1 estimates of CH4 and N2O emissions, this was a joint exercise for both pollutants. Industries highlighted as emissive for CH4 emissions

UK NID 2025 (Issue 1) Ricardo Page 490 It should be noted that the Prodcom database typically includes production estimates for the UK from 1995 onwards, meaning production data prior to 1995, back to 1990, has been estimated using the ‘splicing’ techniques described in Section 5.3.3 of Volume 1, Chapter 5 of the 2006 IPCC Guidelines. A ‘surrogate’ approach is used, where a proxy dataset, related to the specific industry, is used to simulate the trend in activity data. Surrogates selected pertain to value indexes from the UK’s Blue Book, an official dataset published by the ONS, describing economic activity in the UK. Specific indexes were mapped onto specific industries above (e.g. the ‘Manufacture of chemicals and chemical products’ index was applied to the ‘organic chemicals’ sector) and the Blue Book dataset provides a timeseries back to 1990. [The UK activity data are summarised for selected years across the time series in Annex In addition to the production data detailed above, the remainder of the estimation methodology for CH4 is based on the combination of the following data and • Default values for Chemical Oxygen Demand (COD) per unit of wastewater, and of the 2019 Refinement to the 2006 IPCC GLs; complemented where possible by country-specific values derived from permits supporting the Industrial Emission Directive (IED) or values identified from literature research; • The Factor B 0 (0.25 kg CH4/kg COD), representing the IPCC COD -default factor for the maximum methane producing capacity of Industrial Wastewater; • Default Methane Correction Factors for each type of treatment and discharge pathway • The percentage utilisation of treatment or discharge pathways sourced through analysing the Environment Agency’s Discharge Consent Database. These are presented by industry, so that each industry has a specific treatment split, generating an industry specific weighted EF. • There is no information currently available on how much sewage sludge is removed and sent to landfill or applied to agricultural land. Although it is likely that this activity does take place, due to the absence of information, the default value of zero has been • There is no information on the amount of methane recovered, so the default value of zero has been used, although it is likely that this activity also takes place. There is some evidence from the EU ETS dataset that several UK food and industry facilities collect methane from anaerobic digestion systems and use the gas as a fuel source. UK NID 2025 (Issue 1) Ricardo Page 491 CH4 emissions from Industrial wastewater treatment are calculated using the above data and assumptions in accordance with equations 6.4, 6.5 and 6.6 of Volume 5, Chapter 6, of the N2O emissions from Industrial wastewater treatment are based on the same Prodcom data and wastewater generation factors detailed above, following equations 6.13 and 6.11 of Volume 5, Chapter 6, of the 2019 Refinement. For these • Parameter TNi, the total nitrogen in untreated wastewater for each industrial sector, 6.8A of Volume 5, Chapter 6, of the 2019 Refinement; and, • The percentage utilisation of treatment or discharge pathways per industry, or parameter Tij in equation 6.11, is the same as that used above for CH4, for the purposes The Inventory Agency considers that these new emission estimates are an improvement upon the previous approach and likely to be more representative of actual emissions. There remains uncertainty within this approach owing • Whether wastewater generation factors are appropriate, relative to wastewater practices in the UK. As a result, these should be periodically reviewed in compilation. • The percentage utilisation of treatment or discharge pathways. This is currently based upon a one-off exercise and held constant for the timeseries but should be periodically updated when and if new data is made available. In addition, efforts should be ma de to determine changes in the percentage utilisation of treatment or discharge pathways over time, to represent improvement in treatment practice relative to legislation. 7.5.2.5 Overseas Territories and Crown Dependencies Estimates from the OTs and CDs are calculated using the Tier 1 approach from the 2006 IPCC Guidelines and default EFs. Country -specific parameters have been chosen based on information provided through a waste survey (distributed in 2014) and through exper t judgement. Per capita protein consumption data were taken from FAOSTAT with data for Bermuda applied to all OTs other than Gibraltar, and data from the UK applied to all CDs and 7.5.3 Uncertainties and Time-Series Consistency As outlined in Section 7.5.2, the method for deriving methane emission estimates for 5D1 uses activity data from across the time series, and applies emission factors that are derived from reported emissions data from 2009 onwards. The method uses a published national set of activity statistics that reflect the changing fate of sewage sludge treatment and disposal; the UK water industry has undergone a marked shift in treatment and disposal practices since the Urban Waste-water Treatment Directive of 1999 banned the dumping of sewage t o sea and in 2001 the same directive required all large WWTP to conduct secondary treatment; the sludge disposal trends are consistent with this regulatory change. Not all UK water operators reported their emission estimates in all years since 2009, and the available dataset for deriving country-specific factors is limited in some cases to only around 50% coverage of UK water treatment and sludge treatment / disposal activity.
The Inventory Agency has continued to develop working relationships with the 12 UK water operators and from 2013 onwards obtained activity and emissions data from all of the 12 water operators. Therefore, we have a much more complete, consistent set of activity and emissions data reported from across the UK.
This helps to further develop the UK-specific dataset from which estimates can be derived, improving accuracy through accessing more complete,

UK NID 2025 (Issue 1) Ricardo Page 492 representative data which reflects the range of waste -water quality and the design / stock of waste-water treatment facilities across the UK. The reported emissions and activity by UK water operators since 2013 has been used to derive country-specific emission factors for water treatment, methane capture, sludge treatment and most disposal routes, and these factors are applied to the activity da taset back to 1990. We are therefore using the best available data to estimate the emissions back to 1990. The use of the IPCC default for methane emissions from waste disposal to sea introduces a significant uncertainty to the early part of the time series where the activity is known to have taken place. This is because the IPCC default factor is for a wide range of situations including stagnant lakes with high organic loads in temperate climates, which would have very different emissive behaviour to the cold, low organic load seas around the UK. Furthermore, the limited activity data time series for 5D1 due to changes in data reporting across the time series limits the accuracy and time series consistency of the estimates for the early part of the time ser ies; however, it is observed that the overlaps in trend between the data sets typically show strong See Annex 5.1.5.4 for further details on the activity data, implied emissions factors and emissions estimates, and Section 7.5.6 below for an insight into the planned improvements 7.5.4 Source Specific QA/QC and Verification This source category is covered by the general QA/QC of the greenhouse gas inventory in The 2016 UK GHGI reviews under the EU ESD and the UNFCCC Expert Review Team (ERT) concluded that the UK should carry out a verification of the methodology by comparing it with a tier 1 default methodology set out in the 2006 IPCC guidelines. Below this com parison is The UK currently uses a 2006 IPCC default methodology to estimate emissions from waste water disposed to waterways and private waste management systems. The verification calculations below compare the emission estimates using the IPCC 2006 GLs Tier 1 method against the UK’s country-specific model for all other waste water sources, i.e. from emission sources at UK WWTP where the 2006 IPCC Guidelines are not directly applied. As outlined in Section 7.5.2.1.1.3 the UK uses well -managed centralised aerobic treatment for waste water treatment. The UK also has a well -managed, flowing, closed sewer system. The 2006 IPCC default MCF for these sources is “0”, which means that should the UK follow the 2006 IPCC default methodology it would be reporting zero emissions of methane. We note, however, that the MCF of “0” may be due to a rounding of a small number rather than inferring that zero methane emissions would occur. It is likely that some methane emissions will occur. Even at well -managed WWTPs there will be incidences that lead to temporary anaerobic conditions. At an EU Working Group 1 meeting in February 2016, it was flagged that having an MCF of “0” for some sources in the 2006 IPCC guidelines meant that some countries will be under-reporting emissions. The UK uses a country specific factor which accounts for several processes that occur at UK WWTPs including aerobic treatment110. Unfortunately, because it includes processes that are out a comparison of parameters used to estimate methane emissions in the guidance with the not assume equivalence between BOD and raw dry solids (DS), but rather serves to preface

UK NID 2025 (Issue 1) Ricardo Page 493 the comparison in total magnitude of emissions relative to the IPCC default method. UK industries use dry solids (DS) as units and emission factors linked to the CAW, originate in the report ‘Carbon accounting in the water non-CO2 emission’ (UKWIR, 2009). While the UK estimate comes out close to the lower estimate of methane emissions based on IPCC default methodology, the higher value is dependent on the assumption that methane emissions are not captured in anaerobic digestion of sludge. This appears to be very conservative when even compared to the IPCC Volume 5 Chapter 4 factor (which does account for methane capture), which is more than 2 orders of magnitude smaller and comparable to the UK’s CS factors. Note that the conclusions of this verification should apply to the latest estimates as the methodology has not meaningfully changed since. IPCC MCF is 0 for Centralized, aerobic treatment plant. UK factors from the CAW, which additionally includes emissions from sewage treatment processes associated with temporary storage and Flowing sewer (closed) 0 kg / kg BOD Not Estimated This is not included in the CAW, and the UK has not investigated further as the IPCC default is 0. While strictly speaking there probably are non-0 emissions from this source it is likely very close to 0 in the UK’s well developed, managed, closed UK uses IPCC default methodology for this source. UK uses IPCC default methodology for this source. UK factors from the CAW, this accounts for several different methods of digestion. The Chapter 4 IPCC Digestion factor includes the impact of methane recovery; the Chapter 6 digestion factor does not. Given that anaerobic digestion is rarely done without methane recovery it is very conservative to assume it does not occur. UK uses IPCC default methodology for this source. This source is included in the CAW, but they additionally used the 2006 IPCC guidelines. This is a parameter that the guidance gives to derive activity data. Value chosen from the IPCC guidelines is in the mix of other Western European countries presented. The UK value presented is the implied factor based on reported data via the CAW and other waste water reporting systems. UK NID 2025 (Issue 1) Ricardo Page 494 1.25 Not Estimated This is a parameter that the guidance gives to derive activity data.
The reported data via CAW and other waste water reporting systems should already account for industrial co-discharge. 57 to 174 kt 59 kt The range of IPCC Default emissions is dependent on which digestion factor is used; note that the higher value does not account for methane capture, which we know is occurring The UK’s estimate remains within the range of emissions estimates based in IPCC methodologies for both 1990 and 2015. The only notable differences between the UK’s method and the default method is the use of a non-0 UK factor for well-managed, centralised aerobic treatment, and using specific factors for different methods of anaerobic treatment. 7.5.5 Source Specific Recalculations The following recalculations apply to the estimates submitted in this compilation • The separation of sewage sludge disposed to sea into treated and untreated has reduced the historical CH 4 emissions from this source due to the application of the ‘treated’ specific EF to this fraction. • Latest population data from ONS is rounded to the nearest 100, where previously values were not rounded, leading to an equal and opposite impact on some emission factors which are calculated as implied emission factors relative to population. • Use of actual ONS population data for 2022, instead of extrapolated data. • Estimates for CH 4 and N2O emissions from industrial wastewater treatment for 5D2 have been revised in this submission. This is primarily due to the adjustment to the activity data (e.g. the industrial production estimates for various products allocated to industry) revision to the approach to splicing and gap-filling of various datasets used. For information on the magnitude of recalculations, see Section 10. 7.5.6 Source Specific Planned improvements It is noted that N2O emissions from wastewater has been highlighted as a key category, and we are currently using a tier 1 method. It should be noted that the 2006 IPCC GLs do not provide a higher tier method, however the 2019 Refinement to the 2006 IPCC Guidelines does. This is, however, yet to be a formal requirement towards the UK GHGI. A programme of research funded by the UK Government to improve estimates of emissions from domestic wastewater handling is currently being carried out. This may lead to future improvements in the wastewater treatment inventory. UK NID 2025 (Issue 1) Ricardo Page 495 The DESNZ research project detailed in Section 7.5.2.4 considered, in addition to industrial wastewater treatment, improvements to both domestic wastewater handling and emissions from the OTs and CDs. For domestic wastewater handling, it was noted the 2019 Refinement now considers emissions from the discharge of effluent into water bodies as a potential source of N 2O. Work has been undertaken to explore the provision of a country specific method already part of the CAW, that would characterise this source. This work will continue with UKWIR, and water operators as part of stakeholder engagement. Aether, as partner to the research project, liaised with a range of contacts in the OTs and CDs, to explore further data provision, and to characterise the further sources in the 2019 Refinement (such as emissions from discharge). Data supplied as part of this contact may results in minor revisions in future cycles, but the inclusion of new sources is largely contingent on the progress of the 2019 Refinement. Similarly, estimates have been developed for emissions from th e discharge of effluent of industrial wastewater, which will be included based upon the progression of the

UK NID 2025 (Issue 1) Ricardo Page 496 No emissions are reported in Sector 6. Indirect CO2 and Nitrous Oxide Emissions 9 UK NID 2025 (Issue 1) Ricardo Page 497 9 Indirect CO2 and Nitrous Oxide The calculation of indirect CO 2 and N 2O is not mandatory. The UK calculates indirect emissions of N 2O from emissions of NO x and NH 3 from non -AFOLU sources. These are The methods and data sources for the calculation of NOx and NH3 emissions are described in the UK’s Informative Inventory Report (IIR), as submitted under the Convention on Long Range Transboundary Air Pollution. Emissions of indirect N2O are calculated using Equation 7.1 of Volume 1 of IPCC, 2006. EF4 within the equation is the IPCC default of 0.01 kg N2O-N/kg NH3-N or NOx-N emitted. No formal uncertainty or trend analysis for indirect N 2O emissions has been carried out. Uncertainties and trends for NOx and NH3 are described in the IIR. Emissions of NOx and NH3 reported under the GHG inventory are cross checked with those reported under CLRTAP and are consistent. Indirect nitrous oxide emissions will change in line with changes made to the NO x and NH3 inventories. These are described in the IIR. Indirect nitrous oxide emissions will change in line with changes made to the NO x and NH3 inventories. Air quality pollutants are subject to a separate improvement programme to the GHG inventory, this is described in the IIR

Recalculations and Improvements 10 UK NID 2025 (Issue 1) Ricardo Page 498 10 Recalculations and Improvements This section of the report summarises the recalculations and improvements made to the UK GHG inventory since the 2024 NID submission (1990-2022 inventory), including responses to reviews of the inventory. It summarises material that has already been presen ted and discussed in more detail in Chapter 3 to Chapter 7. Each year the UK greenhouse gas inventory is updated, extended and may be expanded. Updating often entails revision of emission estimates, most commonly because of revision to the core energy statistics presented in the Digest of UK Energy Statistics (DUKES). The be revised. Updating also covers adoption of revised methodologies. Updating, particularly involving revised methodologies may affect the whole time series, so estimates of emissions for a given year may differ from estimates of emissions for the same year reported previously.
Therefore, comparisons between submissions should take account of whether there have been changes to the • the emission estimation methodology, including revisions to assumptions or • the reporting guidelines under which the submissions are made (for this submission, the IPCC 2006 guideline); the emission factors applied; and/or The time series of the inventory is extended by including a new inventory year. For example, the previous report covered years up to and including 2022. This report gives emission estimates for 2022 and also includes estimates for the year 2023. The time s eries of the inventory may also be expanded to include emissions from additional sources if a new source has been identified within the context of the IPCC Guidelines, there are sufficient activity data, and suitable emission factors. CO2, CH 4, N 2O and F -gases since the 2024 NID submission (1990 -2022 inventory). The changes in emissions are net changes (the sum of any increases and decreases) in the source category, for each GHG in the Base Year (1990) (1995 for F -gases) and latest recalculated where these descriptions can be found in the main text of this document. All revisions to source data and methods, and all recalculations that are reported in the latest UK GHG inventory are conducted by the Inventory Agency in agreement with the DESNZ GHG inventory management team; all major recalculations and systematic impro vements to the UK GHG inventory are approved and managed via the National Inventory Steering Committee (NISC), with new outputs approved through the UK’s system for pre -submission review. The inventory improvement process that manages the prioritisation an d implementation of revisions to inventory data and methods uses the guiding principles of the 2006 IPCC Guidelines to govern the decisions over whether to implement changes to

Recalculations and Improvements 10 UK NID 2025 (Issue 1) Ricardo Page 499 inventory estimates or not. The most common justifications for implementing changes that ✓ Improved accuracy of the estimates, e.g. where underlying data from data providers has been revised (e.g. revisions to energy statistics), where less uncertain data are now available (e.g. use of EU ETS activity data to inform energy allocations, in preference to UK energy statistics data sources), or where the Inventory Agency has applied more representative (ideally country-specific) EFs in estimation methods; ✓ Improved transparency of the inventory estimates, e.g. the restructuring of inventory data reporting to improve the level of detail of the UK inventory (e.g. the reporting of F- gas estimates by species wherever this is achievable); ✓ Improved comparability of the inventory estimates, e.g. the restructuring of inventory data reporting to enable UK estimates to align more closely with IPCC Guidelines and Good Practice Guidance, (e.g. re -allocations of limestone and dolomite data in the glass sector from 2A3 and 2A4 to 2A7, which was implemented in the 2012 submission to enable more harmonised data reporting across EU Member States); ✓ Improved completeness of the inventory estimates, e.g. the addition of emission estimates for new sources that come to light in the UK, or where new data for an existing source indicates that the activity data previously used in the method omitted some portion of the source emissions. ✓ Improved consistency of the inventory estimates, e.g. to implement new or revised methods that deliver estimates based on more consistent underlying data or assumptions across the time series. Recalculations and Improvements 10 UK NID 2025 (Issue 1) Ricardo Page 500 (CO2 eq., kt) Difference % Explanation for recalculations A. Fuel combustion activities 548081.88 548130.29 48.41 0.01% see explanations below 1. Energy Industries 236971.19 236883.74 -87.45 -0.04% No significant recalculations 2. Manufacturing industries and construction 73657.77 72471.87 -1185.91 -1.61% Improvement to autogeneration methodology 3. Transport 120221.87 120214.20 -7.67 -0.01% No significant recalculations 4. Other sectors 111937.61 113267.05 1329.43 1.19% Improvement to burning oil timeseries 5. Other 5293.44 5293.44 0.00 0.00% No significant recalculations B. Fugitive emissions from fuels 6787.07 6787.07 0.00 0.00% see explanations below 1. Solid fuels 1698.56 1698.56 0.00 0.00% No significant recalculations 2. Oil and natural gas 5088.51 5088.51 0.00 0.00% No significant recalculations A. Mineral industry 10234.92 10234.92 0.00 0.00% No significant recalculations B. Chemical industry 6975.59 6975.59 0.00 0.00% No significant recalculations C. Metal industry 25429.25 25445.62 16.37 0.06% No significant recalculations D. Non-energy products from fuels and solvent use 552.76 552.73 -0.03 -0.01% No significant recalculations G. Other product manufacture and use 0.00 NO

Recalculations and Improvements 10 UK NID 2025 (Issue 1) Ricardo Page 501 (CO2 eq., kt) Difference % Explanation for recalculations G. Liming 1021.10 1021.10 0.00 0.00% No significant recalculations H. Urea application 292.95 292.95 0.00 0.00% No significant recalculations 4. Land use, Land-use change and A. Forest land -14150.78 -14261.38 -110.60 0.78% Minor updates to wildfire and forest land activity data. Improvements to the CARBINE B. Cropland 14222.71 14222.16 -0.55 0.00% No significant recalculations C. Grassland -622.47 -624.41 -1.94 0.31% Updates to organic soil areas and D. Wetlands 573.07 572.97 -0.10 -0.02% Updates to organic soil areas and forest E. Settlements 5332.51 5332.07 -0.44 -0.01% Updates to organic soil areas and G. Harvested wood products -2102.77 -2104.72 -1.96 0.09% Updates to forest land activity data. C. Incineration and open burning of waste 1444.42 1221.84 -222.58 -15.41% Clinical waste incineration removed to avoid double count with DUKES waste fuels. % Explanation for recalculations A. Fuel combustion activities 308327.34 304182.70 -4144.64 -1.34% see explanations below 1. Energy Industries 79219.34 78847.61 -371.73 -0.47% No significant recalculations

Recalculations and Improvements 10 UK NID 2025 (Issue 1) Ricardo Page 502 % Explanation for recalculations 2. Manufacturing industries and construction 35456.57 32557.68 -2898.89 -8.18% Revisions to DUKES natural gas use in industry 3. Transport 108726.68 108615.82 -110.86 -0.10% No significant recalculations 4. Other sectors 83432.51 82669.35 -763.16 -0.91% No significant recalculations 5. Other 1492.23 1492.23 0.00 0.00% No significant recalculations B. Fugitive emissions from fuels 2344.97 2417.28 72.32 3.08% see explanations below 1. Solid fuels 4.79 77.11 72.32 1510.00% Corrected an inconsistency with DUKES SSF data 2.
Oil and natural gas 2340.18 2340.18 0.00 0.00% No significant recalculations 2. Industrial processes and product use A. Mineral industry 5896.47 5901.85 5.38 0.09% No significant recalculations B. Chemical industry 2451.83 2377.68 -74.15 -3.02% Revision to DUKES C. Metal industry 9604.87 10529.32 924.45 9.62% Revision to DUKES D. Non-energy products from fuels and solvent use 453.39 618.46 165.07 36.41% Improvement to electric arc furnaces methodology G. Other product manufacture and use 0.00 0.00 G. Liming 1180.57 1180.57 0.00 0.00% No significant recalculations (negligible revisions to crop areas in 2016, 2018 and 2019) H. Urea application 263.01 261.00 -2.01 -0.76% Revisions to quantities of fertiliser applied 4. Land use, land-use change and forestry A. Forest land -18060.83 -18480.56 -419.73 2.32% Minor updates to wildfire and forest land activity data. Improvements to the CARBINE

Recalculations and Improvements 10 UK NID 2025 (Issue 1) Ricardo Page 503 % Explanation for recalculations B. Cropland 12588.11 12587.45 -0.66 -0.01% No significant recalculations C. Grassland -2842.51 -2566.24 276.27 -9.72% Updates to organic soil areas and deforestation activity D. Wetlands 438.99 323.83 -115.15 -26.23% Updates to organic soil areas and forest rewetting E. Settlements 3830.09 3815.76 -14.33 -0.37% Updates to organic soil areas and deforestation activity G. Harvested wood products -2207.78 -2163.58 44.20 -2.00% Updates to forest land activity data. C. Incineration and open burning of waste 348.23 254.40 -93.83 -26.94% Clinical waste incineration removed to avoid double CRT Category Previous submission A. Fuel combustion activities 3462.31 3581.67 119.37 3.45% see explanations below 1. Energy Industries 259.77 242.15 -17.62 -6.78% 2. Manufacturing industries and construction 112.80 96.62 -16.18 -14.35% Improvement to bioenergy 3. Transport 1267.54 1268.48 0.95 0.07% No significant recalculations 4. Other sectors 1818.21 1970.44 152.22 8.37% Revisions to domestic 5. Other 3.98 3.98 0.00 0.00% No significant recalculations B. Fugitive emissions from fuels 38268.16 38268.16 0.00 0.00% see explanations below 1. Solid fuels 24445.97 24445.97 0.00 0.00% No significant recalculations

Recalculations and Improvements 10 UK NID 2025 (Issue 1) Ricardo Page 504 CRT Category Previous submission 2. Oil and natural gas 13822.19 13822.19 0.00 0.00% No significant recalculations 2. Industrial processes and product use A. Mineral industry 34.84 34.84 0.00 0.00% No significant recalculations B. Chemical industry 248.23 248.23 0.00 0.00% No significant recalculations C. Metal industry 43.92 43.92 0.00 0.00% No significant recalculations A. Enteric fermentation 27680.22 27691.74 11.52 0.04% B. Manure management 4638.24 4642.94 4.70 0.10% F. Field burning of agricultural residues 208.96 208.96 0.00 0.00% No significant recalculations 4. Land use, land-use change and A. Forest land 98.89 98.91 0.01 0.01% B. Cropland 332.54 332.54 -0.01 0.00% No significant recalculations C. Grassland 2810.88 2810.18 -0.70 -0.02% Updates to organic soil areas, D. Wetlands 2309.19 2309.20 0.01 0.00%

Recalculations and Improvements 10 UK NID 2025 (Issue 1) Ricardo Page 505 CRT Category Previous submission E. Settlements 19.07 19.03 -0.04 -0.19% Updates to organic soil areas and deforestation activity data. A. Solid waste disposal 67427.72 66065.78 -1361.94 -2.02% Revision to delay time for the B. Biological treatment of solid waste 20.43 20.31 -0.12 -0.59% No significant recalculations C. Incineration and open burning of waste 212.39 243.71 31.33 14.75% D. Waste water treatment and discharge 2346.73 1897.92 -448.81 -19.12% Update to population data for % Explanation for recalculations A. Fuel combustion activities 1338.11 1478.73 140.62 10.51% see explanations below 1. Energy Industries 406.73 356.89 -49.84 -12.25% Revisions to DUKES 2. Manufacturing industries and construction 126.89 113.59 -13.30 -10.48% Improvement to the bioenergy model 3. Transport 91.96 83.92 -8.04 -8.74% Displacement of DERV in HGVs and cars. 4. Other sectors 711.43 923.23 211.80 29.77% Revisions to the domestic combustion model and

Recalculations and Improvements 10 UK NID 2025 (Issue 1) Ricardo Page 506 % Explanation for recalculations 5. Other 1.10 1.10 0.00 0.00% No significant recalculations B. Fugitive emissions from fuels 4662.01 4941.93 279.92 6.00% 1. Solid fuels 489.67 766.10 276.43 56.45% Recalculation to deep mined coal emissions. 2. Oil and natural gas 4172.34 4175.84 3.50 0.08% No significant recalculations 2. Industrial processes and product use A. Mineral industry 5.76 5.76 0.00 0.00% No significant recalculations B. Chemical industry 16.77 16.80 0.03 0.18% No significant recalculations C. Metal industry 11.85 11.85 0.00 0.01% No significant recalculations A. Enteric fermentation 23503.81 23517.09 13.27 0.06% Revisions to cattle slaughter weight and milk yield data and revisions to annualised rate of fleece growth and protein retention in growing lambs B. Manure management 4241.16 4240.29 -0.87 -0.02% Revisions to cattle slaughter weight and milk yield data and quantities of cattle, pig and poultry manure going to digestate; Correction to beef management regime and location activity data; Negligible change in sheep model 4. Land use, land-use change and forestry A. Forest land 105.59 107.05 1.46 1.38% Minor updates to wildfire and forest land activity data. Improvements to the CARBINE B. Cropland 318.51 318.50 0.00 0.00% No significant recalculations

Recalculations and Improvements 10 UK NID 2025 (Issue 1) Ricardo Page 507 % Explanation for recalculations C. Grassland 2860.96 2875.80 14.84 0.52% Updates to organic soil areas, wildfire activity data and D. Wetlands 2403.58 2387.07 -16.51 -0.69% Updates to organic soil areas and forest rewetting E. Settlements 31.40 30.97 -0.42 -1.34% Updates to organic soil areas and deforestation activity A. Solid waste disposal 13473.40 14725.58 1252.18 9.29% Revision to delay time for the decay reaction in B. Biological treatment of solid waste 1318.81 1361.91 43.09 3.27% Revisions to compost activity. C. Incineration and open burning of waste 59.37 38.87 -20.51 -34.54% Improvement to outdoor domestic burning model D. Waste water treatment and discharge 2010.23 2028.75 18.52 0.92% Update to PRODCOM data. % Explanation for recalculations A. Fuel combustion activities 3113.19 3118.04 4.85 0.16% see explanations below 1. Energy Industries 1275.22 1273.62 -1.60 -0.13% No significant recalculations 2. Manufacturing industries and construction 243.67 221.96 -21.70 -8.91% Revision to DUKES 3. Transport 1189.97 1190.12 0.15 0.01% No significant recalculations 4. Other sectors 354.43 382.43 28.01 7.90% Improvement to domestic combustion model 5. Other 49.91 49.91 0.00 0.00% No significant recalculations B. Fugitive emissions from fuels 39.82 39.82 0.00 0.00% see explanations below 1.
Solid fuels 0.08 0.08 0.00 0.00% No significant recalculations 2. Oil and natural gas 39.74 39.74 0.00 0.00% No significant recalculations

Recalculations and Improvements 10 UK NID 2025 (Issue 1) Ricardo Page 508 % Explanation for recalculations 2. Industrial processes and product use B. Chemical industry 21162.10 21162.10 0.00 0.00% No significant recalculations C. Metal industry 18.43 18.43 0.00 0.00% No significant recalculations G. Other product manufacture and use 531.59 643.61 112.02 21.07% Recalculation to site specific emissions due to B. Manure management 3019.33 3105.70 86.36 2.86% Adoption of 0.5% EF for crusted/covered stored dairy cow slurry; Correction to beef management regime and location activity data; Negligible change in sheep model D. Agricultural soils 13160.31 13175.34 15.03 0.11% Updated amounts of sewage sludge spread to land; Update to the method of calculating the crude protein content of grazed grass and small downward adjustment to grazed grass utilisation efficiency for sheep; Minor changes to mineralisation and histosols activity data; Downstream effects of changes to manure F. Field burning of agricultural residues 51.27 51.27 0.00 0.00% No significant recalculations 4. Land use, land-use change and forestry A. Forest land 471.62 484.21 12.59 2.67% Minor updates to wildfire and forest land activity data. Improvements to the CARBINE B. Cropland 866.43 800.20 -66.23 -7.64% Reallocations to sector 4E as part of CRT adjustment. C. Grassland 132.74 135.64 2.90 2.18% Updates to organic soil areas, wildfire activity data and D. Wetlands 18.87 18.87 0.00 0.00% No significant recalculations E. Settlements 415.16 478.41 63.26 15.24% Reallocations from sector 4B as part of CRT

Recalculations and Improvements 10 UK NID 2025 (Issue 1) Ricardo Page 509 % Explanation for recalculations B. Biological treatment of solid waste 11.53 11.53 0.00 0.00% No significant recalculations C. Incineration and open burning of waste 61.17 49.09 -12.09 -19.76% Clinical waste incineration removed to avoid double D. Waste water treatment and discharge 791.17 782.23 -8.94 -1.13% Revision to sewage sludge applied to land timeseries % Explanation for recalculations A. Fuel combustion activities 1867.95 1894.66 26.72 1.43% see explanations below 1. Energy Industries 550.99 580.54 29.55 5.36% Improvement to split MSW use between renewable and 2. Manufacturing industries and construction 205.08 182.22 -22.86 -11.15% Improvement to split MSW use between renewable and 3. Transport 904.40 901.36 -3.04 -0.34% No significant recalculations 4. Other sectors 193.41 216.48 23.07 11.93% Improvements to the domestic combustion model 5. Other 14.07 14.07 0.00 0.00% No significant recalculations B. Fugitive emissions from fuels 19.04 19.04 0.00 0.00% see explanations below 1. Solid fuels 0.00 0.00 0.00 -0.01% No significant recalculations 2. Oil and natural gas 19.04 19.04 0.00 0.00% No significant recalculations 2. Industrial processes and product use B. Chemical industry 19.71 19.68 -0.03 -0.18% No significant recalculations C. Metal industry 6.43 6.43 0.00 0.00% No significant recalculations

Recalculations and Improvements 10 UK NID 2025 (Issue 1) Ricardo Page 510 % Explanation for recalculations G. Other product manufacture and use 764.75 788.39 23.64 3.09% B. Manure management 2458.53 2562.75 104.22 4.24% Small changes in N excretion associated with changes to milk yield and slaughter weight data; Adoption of 0.5% EF for crusted/covered stored dairy cow slurry; Correction to beef management regime and location activity data; Negligible change in sheep model D. Agricultural soils 10077.97 10108.68 30.71 0.30% Revisions to quantities of fertiliser applied; Updated amounts of sewage sludge and digestate spread to land; Update to the method of calculating the crude protein content of grazed grass and small downward adjustment to grazed grass utilisation efficiency for sheep; Minor changes to mineralisation and histosols activity data; Downstream effects of changes to manure 4. Land use, land-use change and forestry A. Forest land 388.33 397.36 9.03 2.32% Minor updates to wildfire and forest land activity data. Improvements to the CARBINE B. Cropland 467.49 433.20 -34.29 -7.34% Reallocations to sector 4E as part of CRT adjustment. C. Grassland 129.52 140.05 10.54 8.14% Updates to organic soil areas, wildfire activity data and D. Wetlands 22.45 20.58 -1.87 -8.31% Updates to forest rewetting activity data. E. Settlements 284.03 314.50 30.47 10.73% Updates to deforestation activity data, reallocations from sector 4B as part of CRT adjustment. B. Biological treatment of solid waste 621.51 631.96 10.45 1.68% Revision to compost timeseries C. Incineration and open burning of waste 38.14 26.98 -11.15 -29.25% Outdoor domestic combustion improvement

Recalculations and Improvements 10 UK NID 2025 (Issue 1) Ricardo Page 511 % Explanation for recalculations D. Waste water treatment and discharge 897.68 907.48 9.80 1.09% Update to ONS population data % Explanation for recalculations 2. Industrial processes and product use 2.C.4. Magnesium production 399.06 399.06 0.00 0.00% no significant recalculations 2.G.1. Electrical equipment 829.01 829.01 0.00 0.00% no significant recalculations 2.G.2. SF6 and PFCs from other product use 62.92 62.92 0.00 0.00% no significant recalculations % Explanation for recalculations 2. Industrial processes and product use 2.C.4. Magnesium production 1.12 1.12 0.00 0.00% no significant recalculations 2.G.1. Electrical equipment 281.57 266.55 -15.02 -5.34% Revision to Ofgem data from operators 2.G.2. SF6 and PFCs from other product use 58.12 34.13 -23.99 -41.28% Update to MoD data on AWACS use. % Explanation for recalculations 2. Industrial processes and product use 2.B.9. Fluorochemical production 14807.32 14807.32 0.00 0.00% no significant recalculations 2.E.1. Integrated circuit or semiconductor 10.84 10.84 0.00 0.00% no significant recalculations 2.F.1. Refrigeration and air conditioning 71.78 71.72 -0.06 -0.08% no significant recalculations

Recalculations and Improvements 10 UK NID 2025 (Issue 1) Ricardo Page 512 % Explanation for recalculations 2.F.2. Foam blowing agents 166.88 166.88 0.00 0.00% no significant recalculations 2.F.3. Fire protection 1.01 1.01 0.00 0.00% no significant recalculations 2.F.4. Aerosols 405.55 405.55 0.00 0.00% no significant recalculations 2.F.6. Other applications 23.39 23.39 0.00 0.00% no significant recalculations % Explanation for recalculations 2. Industrial processes and product use 2.B.9. Fluorochemical production NO NO 2.C.4. Magnesium production 3.90 3.90 0.00 0.00% no significant recalculations 2.E.1. Integrated circuit or semiconductor 6.21 6.21 0.00 0.00% no significant recalculations 2.F.1. Refrigeration and air conditioning 5640.24 5623.42 -16.82 -0.30% no significant recalculations 2.F.2. Foam blowing agents 314.57 314.56 -0.01 0.00% no significant recalculations 2.F.3.
Fire protection 247.00 208.59 -38.40 -15.55% Update to EEA GDP proxy dataset. 2.F.4. Aerosols 908.94 908.94 0.00 0.00% no significant recalculations 2.F.5. Solvents 16.35 12.83 -3.53 -21.57% Corrected an issue in proxy calculation 2.F.6. Other applications 27.30 27.30 0.00 -0.01% no significant recalculations Explanation for recalculations 2. Industrial processes and product use 2.B.9. Flurochemical production 104.34 104.34 0.00 0.00% no significant recalculations 2.C.3. Aluminium production 299.84 299.84 0.00 0.00% no significant recalculations

Recalculations and Improvements 10 UK NID 2025 (Issue 1) Ricardo Page 513 Explanation for recalculations 2.F.3. Fire protection 0.46 0.46 0.00 0.00% no significant recalculations 2.G.2. SF6 and PFCs from other product use 128.63 128.63 0.00 0.00% no significant recalculations Explanation for recalculations 2. Industrial processes and product use 2.B.9. Flurochemical production 84.95 84.95 0.00 0.00% no significant recalculations 2.C.3. Aluminium production 2.78 2.78 0.00 0.00% no significant recalculations 2.G.2. SF6 and PFCs from other product use 63.94 63.94 0.00 0.00% no significant recalculations Explanation for recalculations 2. Industrial processes and product use 2.E.1. Integrated circuit or semiconductor 0.26 0.26 0.00 0.00% no significant recalculations Explanation for recalculations 2. Industrial processes and product use 2.E.1. Integrated circuit or semiconductor 0.06 0.06 0.00 0.00% no significant recalculations

Recalculations and Improvements 10 UK NID 2025 (Issue 1) Ricardo Page 514 A. Fuel Combustion (sectoral approach) Y Y Chapter 3 1. Energy industries Y Y Chapter 3 2. Manufacturing industries and construction Y Y Chapter 3 B. Fugitive emissions from fuels Y Y Chapter 3 2. Oil and natural gas and other emissions from energy C. CO2 transport and storage N N 2. Industrial processes and product use Y Y Chapter 4 A. Mineral industry Y Y Chapter 4 B. Chemical industry Y Y Chapter 4

Recalculations and Improvements 10 UK NID 2025 (Issue 1) Ricardo Page 515 C. Metal industry Y Y Chapter 4 D. Non-energy products from fuels and solvent use Y Y Chapter 4 E. Electronic industry Y Y Chapter 4 F. Product uses as substitutes for ODS Y Y Chapter 4 G. Other product manufacture and use Y Y Chapter 4 A. Enteric fermentation Y Y Chapter 5 B. Manure management Y Y Chapter 5 D. Agricultural soils Y Y Chapter 5 E. Prescribed burning of savannahs N N F. Field burning of agricultural residues N N Chapter 5 H. Urea application Y Y Chapter 5 I. Other carbon containing fertilisers Y Y Chapter 5

Recalculations and Improvements 10 UK NID 2025 (Issue 1) Ricardo Page 516 4. Land use, land-use change and forestry Y Y Chapter 6 G. Harvested wood products Y Y Chapter 6 A. Solid waste disposal Y Y Chapter 7 B. Biological treatment of solid waste Y Y Chapter 7 C. Incineration and open burning of waste Y Y Chapter 7 D. Wastewater treatment and discharge Y Y Chapter 7

Recalculations and Improvements 10 UK NID 2025 (Issue 1) Ricardo Page 517 6. Other (as specified in Summary 1.A) N N

Recalculations and Improvements 10 UK NID 2025 (Issue 1) Ricardo Page 518 all recalculations is a decrease of 1.6 Mt CO 2 equivalent in 1990, and a decrease of 1.4 Mt in the current and the previous NID, according to IPCC source sector. Recalculations and Improvements 10 UK NID 2025 (Issue 1) Ricardo Page 519 changes in total net GWP emissions, between the inventory presented in the current and the previous NID. There has been a very minor change in the reported trend in emissions. The reported trend from 1990 to 2022 in the 2024 inventory submission was a decrease of 49.7%. The recalculated trend from 1990 to 2022, as presented in the 2025 submission is a decreas e of

Recalculations and Improvements 10 UK NID 2025 (Issue 1) Ricardo Page 520 All recalculations to the inventory, including those made in response to the review process and other recalculations e.g. due to data revisions are described in detail within Chapters 3 to 8, recommendations from the review process, including where these have led • changes in reporting in the NID; • changes in reporting in the CRT; and • planned improvements for future submissions. The UNFCCC conducted desk review of the 2022 UK greenhouse gas inventory submission from the 19th September to the 24th September 2022, in accordance with the Article 8 review guidelines of the Kyoto Protocol (adopted by decision 22/CMP.1 and revised by decision

Recalculations and Improvements 10 UK NID 2025 (Issue 1) Ricardo Page 521 4/CMP.11). The final output of this review, the 2022 Annual Review Report, was published on the 10 th of February 2023.The expert review team (ERT) did not identify any issues that required a resubmission of the 2022 submission. Each review report reconsiders items raised during the previous review (in this case the 2021 UNFCCC review), updating the item as to whether it has been resolved or not resolved, or whether the item is being addressed. The 10.16 details updated responses to the last UNFCCC review, for legacy items that also those items new to the 2022 UNFCCC review. Recalculations and Improvements 10 UK NID 2025 (Issue 1) Ricardo Page 522 10.4.1 GHG Inventory Improvements CRT category/issue Recommendation made in previous review report Review report / paragraph Response Chapter / section in the NID National registry KP reporting Make information related to the correct link in the next annual Resolved. This was resolved in incorporated into the national totals for that subcategory. E.1 2022 ARR (E.1, 2021 ARR) A3.6 explaining that where the data is available, activity data subcategory level is included for Crown Dependency. Section 1.1.2.1 and Annex 1.A Fuel combustion – sectoral biogas is blended with natural gas, consider ways of reporting not affect the accuracy of the 3.2.5) and the relevant method statements accordingly.
E.2 2022 ARR (E.9, 2021 ARR) includes an item to consider this

Recalculations and Improvements 10 UK NID 2025 (Issue 1) Ricardo Page 523 CRT category/issue Recommendation made in previous review report Review report / paragraph Response Chapter / section in the NID 1.A.1.a Public electricity and heat production – biomass fuels recovered CH4 originating from the waste sector that is used in Resolved. This was resolved in transportation) – liquid fuels – current equipment data used in off-road emissions, and on the evaluation, either document in reflects current circumstances model and report on progress in the NID. E.4 2022 ARR (E.4, 2021 ARR) Resolved. This was resolved in 1.B.2 Oil, natural gas and other production – all fuels – CO2 and emissions from well drilling, well testing and well completions in oil and natural gas exploration emissions from fuels). E.5 2022 ARR (E.7, 2021 ARR) Resolved. This was resolved in

Recalculations and Improvements 10 UK NID 2025 (Issue 1) Ricardo Page 524 CRT category/issue Recommendation made in previous review report Review report / paragraph Response Chapter / section in the NID CH4 emissions from exploratory considered insignificant, report them as “NE” and justify that the likely level of emissions is below established in paragraph 37(b) inventory reporting guidelines. E.6 2022 ARR (E.8, 2021 ARR) Resolved. This was resolved in On page 236 of the NID, correct the information stating that N2O production) to clarify that these separately for the entire time inventory reporting guidelines. I.2 2022 ARR (I.26, 2021 ARR) Resolved. This was resolved in

Recalculations and Improvements 10 UK NID 2025 (Issue 1) Ricardo Page 525 CRT category/issue Recommendation made in previous review report Review report / paragraph Response Chapter / section in the NID along with emissions from other disclosing confidential data, or, reporting under that category is appropriate notation key under subcategory 2.A.4.d, if needed, providing a relevant explanation emissions are reported. I.3 2022 ARR (I.6, 2021 ARR) Resolved. This was resolved in the non-glass uses of soda ash in the country and estimate and subcategory 2.A.4.d (other) as include the relevant AD, EF and these emissions. I.4 2022 ARR (I.8, 2021 ARR) Resolved. This was resolved in

Recalculations and Improvements 10 UK NID 2025 (Issue 1) Ricardo Page 526 CRT category/issue Recommendation made in previous review report Review report / paragraph Response Chapter / section in the NID is on average 11 per cent of the available data for 2008– 2012, or by applying a country-specific provided in the United Kingdom subcategory 2.A.4.a (ceramics). I.5 2022 ARR (I.9, 2021 ARR) Resolved. This was resolved in Section 4.5.5, Section 4.13.5, Section 4.34.5, Section 4.35.5, Section 4.36.5, Section 4.42.5 Update the descriptions of the allocation in the inventory. I.6 2022 ARR (I.27, 2021 ARR) Resolved. This was resolved in

Recalculations and Improvements 10 UK NID 2025 (Issue 1) Ricardo Page 527 5.5.3.1–5.5.3.4) to fill the gaps (ethylene oxide)) for 1990–1995 and 2.B.8.f (petrochemical and carbon black production (carbon accordingly, and explain in the used to fill the gaps (e.g. the for developing a consistent time series). If it is not possible to IPCC Guidelines (vol. 1, chaps. are not valid, documenting the and comparing the results with one of the standard techniques I.7 2022 ARR (I.10, 2021 ARR) Resolved. This was resolved in

Recalculations and Improvements 10 UK NID 2025 (Issue 1) Ricardo Page 528 CRT category/issue Recommendation made in previous review report Review report / paragraph Response Chapter / section in the NID Either avoid the double counting 2.B.10 other (chemical industry) or explain in the NID that double occur between these categories I.8 2022 ARR (I.12, 2021 ARR) Resolved. This was resolved in Provide in the NID a description category 2.B.1 and provide the reported. I.9 2022 ARR (I.11, 2021 ARR) Resolved. This was resolved in iron and steel production related to the use of blast furnace gas, coke oven coke, fluxing agents, fuel oil and coal from the energy allocation to be in accordance (vol. 3, chap. 4) in terms of the iron and steel production. Section 4.12 and 4.13 Include in the NID the tier level

Recalculations and Improvements 10 UK NID 2025 (Issue 1) Ricardo Page 529 CRT category/issue Recommendation made in previous review report Review report / paragraph Response Chapter / section in the NID Resolved. This was resolved in inclusion of additional details on the semiconductor model in the for categories 3.F, 3.G and 3.H Crown dependencies or, if they report them as “NE” and provide A.1 2022 ARR (A.1, 2021 ARR) Addressed. This has been resolved in the 2024 submission Section 5.10 3. General (agriculture) – CO2, Update the uncertainty analysis enteric fermentation, for which A.2 2022 ARR (A.2, 2021 ARR) Resolved. This was resolved in

Recalculations and Improvements 10 UK NID 2025 (Issue 1) Ricardo Page 530 CRT category/issue Recommendation made in previous review report Review report / paragraph Response Chapter / section in the NID emission estimates for enteric IPCC Guidelines (vol. 1, chap. 5) to estimate the IEFs for the years for which updated United Kingdom IEFs are not available in sufficient time to apply them needing to extrapolate the IEFs. 3. General (agriculture) – CH4 the QA/QC plan to avoid errors such as the error found in the Resolved. This was resolved in the 2022 submission. Section 5.5.2.2

Recalculations and Improvements 10 UK NID 2025 (Issue 1) Ricardo Page 531 CRT category/issue Recommendation made in previous review report Review report / paragraph Response Chapter / section in the NID 3. General (agriculture) – CH4 Clearly report the methodology used to estimate emissions for each of the overseas territories relevant section of the NID and ensure that this information is including clearly stating that sector, in order to clearly and activity data for the relevant reported within this OT and CD methodology used is outlined in added to this chapter to clarify that there are no agricultural 3.
General (agriculture) – CH4 Until a more transparent way of overseas territories and Crown dependencies in the CRT tables emissions from agricultural soils were said to be reported in CRT Resolved. This was resolved in inclusion of a new section in the

Recalculations and Improvements 10 UK NID 2025 (Issue 1) Ricardo Page 532 CRT category/issue Recommendation made in previous review report Review report / paragraph Response Chapter / section in the NID Estimate the animal distribution judgment to estimate the animal distribution in both MMS until such time that country-specific data are available for inclusion inventory team will continue to seek information to resolve the Include the methane conversion factor for anaerobic digestion in Resolved. This was resolved in the 2022 submission. Section 5 Include a summary in the NID of the research and justification used to determine the different Resolved. This was resolved in the 2023 submission. CRT tables Resolved. This was resolved in the 2023 submission. Section A2.1

Recalculations and Improvements 10 UK NID 2025 (Issue 1) Ricardo Page 533 CRT category/issue Recommendation made in previous review report Review report / paragraph Response Chapter / section in the NID and the final destination of the Resolved. This was resolved in reference, a reference or report Resolved. This was resolved in the 2023 submission. Section 5.10 deposited by grazing animals – the country-specific N2O EFs for Resolved. This was resolved in

Recalculations and Improvements 10 UK NID 2025 (Issue 1) Ricardo Page 534 CRT category/issue Recommendation made in previous review report Review report / paragraph Response Chapter / section in the NID 3.D.a.6 Cultivation of organic classification of organic soils in the Falkland Islands (Malvinas) overseas territories and Crown as a contributing source to N2O emissions from the cultivation of and Isle of Man but not in the other Overseas Territories and and rewetting of organic soils reported in this year’s inventory submission, with text included in the NID text. There is a longer- organic soils and emissions in fertilizers) – CO2, CH4 and N2O overseas territories and Crown dependencies in the respective agricultural soils), 3.G (liming) resolved in the 2024 submission between areas of organic soils in CRT tables 4.B, 4.C and 4(II). L.1 2022 ARR (L.3, 2021 ARR) Resolved. This was resolved in the 2022 submission. Section 5.5.2.7

Recalculations and Improvements 10 UK NID 2025 (Issue 1) Ricardo Page 535 CRT category/issue Recommendation made in previous review report Review report / paragraph Response Chapter / section in the NID for each soil type, under each land-use category and for each new equilibrium, rather than a change in the rate of land-use change from 1990 onwards. Section 6.3.8

Recalculations and Improvements 10 UK NID 2025 (Issue 1) Ricardo Page 536 CRT category/issue Recommendation made in previous review report Review report / paragraph Response Chapter / section in the NID Convention reporting adherence Include information in the NID on the verification of all carbon the second cycle of the NFI are now available and the dataset is verification efforts. Data from will give a longer timeseries for verification. Significant work is the new volume model indicates estimates for the UK are similar, though with a slightly different trend with some differences in the 2006 IPCC Guidelines (vol. justifying that such losses are

Recalculations and Improvements 10 UK NID 2025 (Issue 1) Ricardo Page 537 CRT category/issue Recommendation made in previous review report Review report / paragraph Response Chapter / section in the NID Convention reporting adherence Provide in the NID verification information consistent with the chap. 6.10, p.6.19) on estimates prepared using tier 3 models, in inventory reporting guidelines, verification exercise and report efforts to verify the changes is of the literature and collection of verification. The initial results of completion and will be reported consistency of the accounting of these areas to a single land-use category, and clearly indicate in Resolved. This was resolved in extraction in overseas territories Resolved. This was resolved in information to describe that land conversion to peat extraction in overseas territories and Crown dependencies is not occurring. Resolved. This was resolved in

Recalculations and Improvements 10 UK NID 2025 (Issue 1) Ricardo Page 538 CRT category/issue Recommendation made in previous review report Review report / paragraph Response Chapter / section in the NID land, land converted to forest grassland and land converted to Resolved. This was resolved in used to convert the production data to carbon, and report those Resolved. This was resolved in overseas territories and Crown methodologies used to estimate completing the CRT tables with and degradable organic carbon. Resolved. This was resolved in

Recalculations and Improvements 10 UK NID 2025 (Issue 1) Ricardo Page 539 CRT category/issue Recommendation made in previous review report Review report / paragraph Response Chapter / section in the NID Investigate the availability of alternative data sources for the composition of mixed waste and accordingly, or, if this is not justification in the NID that the current national circumstances. characterise the composition of Resolved. This was resolved in the 2023 submission. CRT tables Resolved. This was resolved in industrial wastewater separately Resolved. This was resolved in

Recalculations and Improvements 10 UK NID 2025 (Issue 1) Ricardo Page 540 CRT category/issue Recommendation made in previous review report Review report / paragraph Response Chapter / section in the NID Resolved. This was resolved in recovered nor data allowing to treatment plants. This issue will acted upon subject to data and Include specific information on related to the report developed as part of the ongoing project Resolved.
This was resolved in

Recalculations and Improvements 10 UK NID 2025 (Issue 1) Ricardo Page 541 CRT category/issue Recommendation made in previous review report Review report / paragraph Response Chapter / section in the NID for timber production owing to biomass losses associated with not influence the Party’s ability to fulfil its commitments for the

Recalculations and Improvements 10 UK NID 2025 (Issue 1) Ricardo Page 542 CRT category/issue Recommendation made in previous review report Review report / paragraph Response Chapter / section in the NID consistent and initially complete chap. 5); (b) Report in the NID associated with annual natural Party avoids the expectation of net credits or net debits during correction addresses emissions

Recalculations and Improvements 10 UK NID 2025 (Issue 1) Ricardo Page 543 CRT category/issue Recommendation made in previous review report Review report / paragraph Response Chapter / section in the NID inconsistencies in the technical Resolved. This was resolved in correction accordingly by using background level of emissions. Resolved. This was resolved in automated algorithm is used to technical correction on the one Resolved. This was resolved in algorithm to adjust the assumed results in a divergence between the technical correction and the FM estimates during the second Resolved. This was resolved in

Recalculations and Improvements 10 UK NID 2025 (Issue 1) Ricardo Page 544 CRT category/issue Recommendation made in previous review report Review report / paragraph Response Chapter / section in the NID and report consistently thereon Resolved. This was resolved in smaller than 1 ha and estimate Resolved. This was resolved in

Recalculations and Improvements 10 UK NID 2025 (Issue 1) Ricardo Page 545 category/issue Recommendation made in previous review report Review report / paragraph Response Chapter / section The Party reported in its NID (p.585) the CPR value of 90 per cent of the assigned amount as 2,470,443,559 t CO2 eq. The ERT noted that according to the Party’s report to facilitate the calculation of the assigned amount for the second commitment period of the Kyoto Protocol, and through its own calculation of the information documented in the NID (p.585), this value should be 2,470,443,599 t CO2 eq. The ERT also noted that in the NID (p.585), the comparison of 90 per cent of the assigned amount was made with eight times the total GHG emissions of the inventory for 2018 contained in the 2020 submission instead of with eight times the total GHG emissions of the inventory for the 2020 contained in the 2022 submission, as required by decision 11/CMP.1, annex, paragraph 6. During the review, the Party confirmed the CPR value to be an editorial error and that the correct value is 2,470,443,599. Regarding the comparison of the assigned amount, the Party clarified that it believes it should have used the total GHG emissions for 2019 contained in the 2021 submission. However, the ERT noted that as the 2022 submission will be the latest available reviewed annual submission at the time of publication of the 2022 annual review report, the comparison should have been made with the total GHG emissions for 2020 contained in the 2022 submission, which is equal to 404,834,197 × 8, or 3,238,673,576 t CO2 eq. This value is higher than the value of the CPR as contained in the report to facilitate the calculation of the assigned amount for the second commitment period of the Kyoto Protocol. The ERT concludes that the final CPR is 2,470,443,599 t CO2 eq. The ERT further concludes that this potential problem of a mandatory nature does not influence the Party’s ability to fulfil its commitments for the second 2022 ARR G.2 Resolved. This was resolved in the 2024 submission Section 12

Recalculations and Improvements 10 UK NID 2025 (Issue 1) Ricardo Page 546 category/issue Recommendation made in previous review report Review report / paragraph Response Chapter / section commitment period of the Kyoto Protocol and therefore this issue was not included in the list of potential problems and further questions raised. In several cases, the Party reported in its NID (annex 2) uncertainty for aggregated categories (e.g. 1.A (coal) (CO2) and 2.B (chemical industry) (CO2)) instead of for each subcategory. The Party reported in its NID (p.525) that it will consider the encouragement from the previous ERT to transparently explain in the NID its rationale for estimating uncertainties for aggregated categories during future updates of annex 2 to the NID. During the review, the Party clarified that according to the 2006 IPCC Guidelines (vol. 1, chap. 3), aggregation should be used as a means to make the uncertainty analysis more accurate by reducing unaccounted for correlations and dependencies. According to the Party, the biggest challenges with disaggregation are that (1) subcategories can have positive or negative correlations to one another that are either not accounted for in approach 1 or require additional work to adequately account for in approach 2 and (2) disaggregation without consideration of the correlations changes the results of the uncertainty 2022 ARR G.3 Resolved. This was resolved in the 2024 submission

Recalculations and Improvements 10 UK NID 2025 (Issue 1) Ricardo Page 547 category/issue Recommendation made in previous review report Review report / paragraph Response Chapter / section analysis in ways which make the results less valid. The ERT agrees with the Party’s views. The ERT recommends that the Party explain in the NID its rationale for aggregating category uncertainties to account for correlations and dependencies, rather than reporting uncertainty by subcategory. The Party reported in its NID (p.141) fuels that are excluded from the United Kingdom’s reference approach but are included in its sectoral approach, namely, waste oils, fossil-containing waste, scrap tyres and waste solvents. The Party also reported that the reference approach does not include emissions from these fuels because the reporting of the fuels is not complete in the United Kingdom energy statistics.
discrepancy in AD between the reference approach and the sectoral approach for other fossil fuels, specifically, for 2020, 69.85 PJ other fossil fuels are reported under the reference approach and 113.05 PJ are reported under the sectoral approach. The ERT noted a lack of transparency regarding which other fossil fuels are included in the reference approach and the main reasons for the observed differences. During the review, the Party clarified that the data on other fossil fuels used for the reference approach are data on MSW used as a fuel from the United Kingdom energy statistics and also that the MSW data in the energy statistics do not include all waste products accounted for under the sectoral approach. For example, while some scrap tyres are included in the 2022 ARR E.7 Resolved. This was resolved in the 2024 submission Annex 5.1

Recalculations and Improvements 10 UK NID 2025 (Issue 1) Ricardo Page 548 category/issue Recommendation made in previous review report Review report / paragraph Response Chapter / section United Kingdom energy statistics as part of the MSW data, the Party is aware that some scrap tyres used as a fuel are not included in these statistics and, therefore, does not include these in the reference approach. The ERT recommends that the Party clarify in the NID which fuels are included in the other fossil fuels portion of fuels considered under the reference approach, including, for example, what percentage of total MSW is captured by the United Kingdom energy CO2 emissions associated with residual fuel oil use in fishing, which resulted in a CO2 IEF of 535.00 t/TJ. The ERT noted that the reported IEF is higher than that for all other reporting Parties (maximum of 77.95 t/TJ for 2020) and higher than the default IPCC EF IPCC Guidelines). During the review, the Party clarified that the AD for this category are for mainland United Kingdom only while the emission data include the overseas territories and Crown dependencies. The use of these data resulted in an unrepresentative IEF, but the CO2 EF used by the Party for residual fuel oil is 76.50 t/TJ, which is in line with the default IPCC EF and those of the other reporting Parties. The 2022 ARR E.8 Resolved. This was resolved in the 2024 submission

Recalculations and Improvements 10 UK NID 2025 (Issue 1) Ricardo Page 549 category/issue Recommendation made in previous review report Review report / paragraph Response Chapter / section Party explained that the AD for the overseas territories and Crown dependencies for this source are in a different format to those for mainland United Kingdom and cannot be aggregated and included in the CRT tables without manual intervention. The Party noted that it is working towards recording AD for overseas territories and Crown dependencies in a format consistent with that of the mainland United Kingdom AD, therefore making it easier to identify and aggregate these data and transpose them into the CRT tables. The ERT recommends that the Party continue to work to gather AD for residual fuel oil use in fishing (category 1.A.4.c.iii) for the United Kingdom’s overseas territories and Crown dependencies in the appropriate format and report of the IEF with the other reporting Parties or describe in the NID the differences in these AD from mainland United Kingdom AD and the reason for not including CO2 IEFs associated with solid fuel transformation. The interannual change in the CO2 IEF is significant for several years, for example, between 2015 (150.97 kg/t) and 2016 (217.23 kg/t), representing a 43.9 per cent increase, and between 2018 (214.75 kg/t) and 2019 (108.04 kg/t), representing a 49.7 per cent decrease. Methodological information on category 1.B.1.b was not provided in the NID and the reasons for the inter-annual changes were not reported. During the review, the Party clarified that category 1.B.1.b (solid fuel transformation) covers three distinct coke oven related sources at steelworks, and the use of coal and petroleum coke in the production of solid smokeless fuel (i.e. two sources). The two solid smokeless fuel production sources dominate emissions for 2015–2019 and are mainly responsible for the inter-annual variation in the CO2 2022 ARR E.9 Resolved. This was resolved in the 2024 submission MS 20

Recalculations and Improvements 10 UK NID 2025 (Issue 1) Ricardo Page 550 category/issue Recommendation made in previous review report Review report / paragraph Response Chapter / section IEF. The Party confirmed that emissions for these two sources tend to vary from year to year because their estimation is based on a simple carbon balance method and is affected by the ratio of coal to petroleum coke inputs and by the ratio of inputs to solid smokeless fuel outputs. The ERT recommends that the Party include in Method Statement 4 of its NID information on solid smokeless fuel production (currently only coke oven related sources at steelworks is covered) and reference the relevant background spreadsheet for each year of the inventory, which includes the AD and CO2 EFs for the input and output streams of solid smokeless fuel production and explain any inter-annual differences in the CO2 IEF for category 1.B.1.b (solid fuel The Party reported in its NID (p.265) that some of the CO2 recovered from ammonia production is sold by the production facilities to other industrial plants, without specifying whether the emissions associated with the CO2 sold are included elsewhere in the inventory. The ERT noted that according to the 2006 IPCC Guidelines (vol. 3, chap. 3, equation 3.3 and certain applications should be subtracted from emissions under category 2.B.1 (ammonia production) if reported elsewhere in the inventory. During the review, the Party clarified the applications of the CO2 sold, stating that it is used, for example, in the production of carbonated drinks, as a refrigerant, as a cover gas for the brewing industry, as a feedstock for other chemical industries, and at slaughterhouses. The Party confirmed that emissions from CO2 used in these applications are included in the GHG inventory.
The ERT did not identify any underestimation of CO2 emissions resulting from the accounting for CO2 sold. The ERT recommends that the Party include in the NID (section 4.6.1 or 4.6.2, for 2022 ARR I.13 Resolved. This was resolved in the 2024 submission Section 4.6.1

Recalculations and Improvements 10 UK NID 2025 (Issue 1) Ricardo Page 551 category/issue Recommendation made in previous review report Review report / paragraph Response Chapter / section example, in tabular or list format) the applications of CO2 that is recovered from ammonia production and sold to other industrial plants, clearly specifying for each application whether the associated emissions are reported under categories other than 2.B.1 (ammonia production), and if so, which categories. For the 2022 submission, in response to a reallocated a large part of the emissions occurring at integrated iron and steel plants from category 1.A.2.a (manufacturing industries and construction (iron and steel)) to category 2.C.1.b (iron and steel production (pig iron)). Specifically, all blast furnace gas and coke oven gas used at integrated iron and steel plants and all fuel used in blast furnaces were reallocated. The ERT noted that the description of the methodology to estimate emissions from iron and steel production in the NID (pp.282285) has not been updated accordingly; in particular, on page 283, the Party states that emissions from the use of blast furnace gas and coke oven gas are reported by the process in which they are used (i.e. under category 1.A.2.a) rather than under category 2.C.1. The ERT noted the lack of consistency between the actual allocation of emissions to categories 1.A.2.a and 2.C.1.b (as reported in CRT tables 1.A(a)s2 and 2(I).AHs2 respectively) and the text explaining that allocation in the NID (pp.282–285). During the review, the Party noted the error on NID page 283 identified by the 2022 ARR I.14 Resolved. The text in Source Category 2C1 has been amended in the 2023 submission. Section 4.16

Recalculations and Improvements 10 UK NID 2025 (Issue 1) Ricardo Page 552 category/issue Recommendation made in previous review report Review report / paragraph Response Chapter / section ERT, but clarified that this reallocation of emissions between categories 1.A.2.a and 2.C.1.b is documented (NID Method Statement 3, Method Statement 4 and p.517).The ERT recommends that the Party correct the text in the NID (pp.282-–285 in the 2022 annual submission) regarding the allocation of emissions from the use of blast furnace gas and coke oven gas at integrated iron and steel plants to ensure that it reflects the allocation of these emissions between category 1.A.2.a (manufacturing industries and construction (iron and steel)) and category 2.C.1.b (iron and steel production (pig iron)). Recalculations and Improvements 10 UK NID 2025 (Issue 1) Ricardo Page 553 category/issue Recommendation made in previous review report Review report / paragraph Response Chapter / section emissions from lubricant use while it reported the AD for this category as “NO”. The Party reported AD on 2020). During the review, in response to a question raised by the ERT, the Party provided the ERT with the complete set of AD (amounts of lubricants used, in kt) covering the entire time series. The ERT recommends that the Party report AD on lubricant use UNFCCC Annex I inventory reporting guidelines. 2022 ARR I.15 Resolved. This was resolved in the 2024 submission CRT tables

Recalculations and Improvements 10 UK NID 2025 (Issue 1) Ricardo Page 554 category/issue Recommendation made in previous review report Review report / paragraph Response Chapter / section The ERT conducted an N balance check for manure management from the point of Nex entering MMS to the point of land application on the basis of data available in CRT tables 3.B(a)s2, 3.B(b) and 3.D. The amount of N leaving manure storage estimated by the ERT was lower than the reported amount of N applied to soils for 1990–2013 and higher than the amount reported for 2014–2020. During the review, the Party clarified that the values calculated by the ERT differ from the reported values owing to several factors not taken into account by the (1) consideration of emissions of N (dinitrogen/nitrogen gas) throughout manure management, (2) removal of poultry manure N going to incineration, (3) categorization of manure processed through anaerobic digestion as digestate when applied to land, with this manure therefore being included under category 3.D.2.c (other organic inclusion of bedding N in the N amounts reported in these factors into account, the ERT considers that the approach applied by the United Kingdom for calculating the N balance along the manure cascade is correct; however, it is not transparently described in the NID. The Party also clarified that the structure of the CRT tables for reporting emissions from manure management do not align well with the more disaggregated nature of the United Kingdom’s agriculture model and stated that it will therefore provide more detailed output in the NID and the annex to the NID, including a full N balance check from the point of Nex entering MMS to the point of land application. The ERT recommends that the Party provide in the NID information on all N flows from the point of Nex entering MMS to the point of land application in order to allow a transparent assessment 2022 ARR A.18 Resolved. This was resolved in the 2024 submission Supplemental file

Recalculations and Improvements 10 UK NID 2025 (Issue 1) Ricardo Page 555 category/issue Recommendation made in previous review report Review report / paragraph Response Chapter / section During the review, in response to the issue raised by the ERT under ID# A.20 below, the Party noted that incorrect values for poultry Nex were entered in CRT throughout). The United Kingdom emphasized that this error has no impact on reported emissions for this category for those years. The ERT agreed that the reported emissions are not affected by the incorrect values for poultry Nex. The ERT recommends that the Party provide the correct values for poultry Nex in 2022 ARR A.19 Resolved.
This was resolved in the 2024 submission CRT tables

Recalculations and Improvements 10 UK NID 2025 (Issue 1) Ricardo Page 556 category/issue Recommendation made in previous review report Review report / paragraph Response Chapter / section The ERT noted the following information relevant to information item for reporting HWP in SWDS was reported as “IE”, with the comment “included with 4.Gs1, the documentation box contains the note that “the amount of HWP in SWDS are not currently the annual change in the long-term carbon storage in HWP waste is reported as “NO”. These three pieces of information are inconsistent with one another and present different potential issues depending on which of the entries is correct. During the review, the Party clarified that the information in the documentation box in SWDS are not currently estimated, allowing the ERT to have confidence that neither an underestimation of CH4 emissions for the waste sector nor a problem in KP-LULUCF reporting regarding the fulfilment of the requirements of decision 2/CMP.7, annex, paragraph 32, has occurred. The Party informed the ERT that it was unable to identify wood entering SWDS from domestic production as distinct from imports, consistent with the elected production approach, and therefore was unable to estimate the potential emissions from HWP in SWDS. The ERT recommends that the Party (1) follow the guidance in the 2006 IPCC Guidelines (vol. 4, chap. 12, section 12.2.1), which advises using the methods of the waste sector (which are consistent with the consumption approach for HWP) to assess whether emissions from HWP in SWDS are likely to be significant (i.e. larger than any other key category), and include information consistent with this assessment in its reporting for the LULUCF sector; and (2) if the likely emissions from HWP in SWDS are found to be significant, develop a methodology consistent with the 2006 IPCC Guidelines that is Resolved/Addressing. The CRT has been corrected for the 2023 submission to report HWP in SWDS as NE in all relevant tables. Investigation of the significance of the emissions/removals relating to HWP in SWDS has been added as a potential improvement item and will be discussed by the Scientific Steering Group. Any progress will be An initial investigation into the significance of the carbon stock changes in HWP in SWDS was performed by adapting the waste sector model to provide an initial estimate. This investigation showed that the carbon stock changes could be significant (as defined by the guidance) and therefore should be further investigated once a new survey of waste

Recalculations and Improvements 10 UK NID 2025 (Issue 1) Ricardo Page 557 category/issue Recommendation made in previous review report Review report / paragraph Response Chapter / section appropriate to its national circumstances for estimating the emissions/removals of HWP in SWDS and include these emissions/removals in its reporting

UK NID 2025 (Issue 1) Ricardo Page 558 References for the main chapters and the annexes are listed here and are organised by chapter and annex. References in this document refer to correct name at the time of original Baggott SL, Lelland A, Passant NP, and Watterson J (2004) Review of Carbon Emission Factors in the UK Greenhouse Gas Inventory. AEA Energy and Environment, The Gemini Building, Fermi Avenue, Didcot, Oxfordshire, OX11 0QR, UK. November 2004. AEA report number AEAT/ENV/R/2347. Report prepared for UK Defra under contract RMP/2106. BEIS (2019), National Forestry Accounting Plan of the United Kingdom. Forest Reference Level for the Period 2021-2015. BEIS Research paper Number 050/1819. IPCC (1996) Climate Change 1995 – The science of climate change. Contribution of Working Group 1 to the Second Assessment Report of the Intergovernmental Panel on Climate Change, Ed. Houghton, JT., Cambridge University Press. IPCC (1997a), IPCC Revised 1996 Guidelines for National Greenhouse Gas Inventories, Volume 1, Greenhouse Gas Inventory Reporting Instructions, IPCC WGI Technical Support Unit, Hadley Centre, Meteorological Office, Bracknell, UK. IPCC (1997b), IPCC Revised 1996 Guidelines for National Greenhouse Gas Inventories, Volume 2, Greenhouse Gas Inventory Workbook, IPCC WGI Technical Support Unit, Hadley Centre, Meteorological Office, Bracknell, UK. IPCC (1997c), IPCC Revised 1996 Guidelines for National Greenhouse Gas Inventories, Volume 3, Greenhouse Gas Inventory Reference Manual, IPCC WGI Technical Support Unit, Hadley Centre, Meteorological Office, Bracknell, UK. IPCC (2000), Good Practice Guidance and Uncertainty Management in National Greenhouse Gas Inventories, ed. Penman, J, Kruger, D, Galbally, I, et al., IPCC National Greenhouse Gas Inventories Programme, Technical Support Programme Technical Support Unit, In stitute for Global Environmental Strategies, Hayama, Kanagawa, Japan. IPCC (2001), Climate change 2001 – The scientific basis. Contribution of Working Group 1 to the Third Assessment Report of the Intergovernmental Panel on Climate Change, Cambridge IPCC (2003), Good Practice Guidance for Land Use, Land-Use Change and Forestry. Institute for Global Environmental strategies (IGES) for the Intergovernmental Panel on Climate IPCC (2006), 2006 IPCC Guidelines for National Greenhouse Gas Inventories IPCC (2007), Climate change 2007 – The scientific basis. Contribution of Working Group 1 to the Fourth Assessment Report of the Intergovernmental Panel on Climate Change,

UK NID 2025 (Issue 1) Ricardo Page 559 IPCC (2019). The 2019 Refinement to the 2006 IPCC Guidelines for National Greenhouse Scarbrough, T., Tsagatakis, I., Smith, K., Wakeling, D. (Ricardo), Smith, T., O’Keeffe, E., Hauerhoff, E. (UCL Consultants, U-MAS). (2017). A Review of the NAEI Shipping Emissions air.defra.gov.uk/assets/documents/reports/cat07/1712140936_ED61406_NAEI_shipping_re Airtricity (2023). Gas demand, gas compositional analysis and leakage information for Northern Ireland gas provision by Airtricity. Personal communication from Airtricity, July 2023. Baggott SL, Lelland A, Passant NP, and Watterson J (2004) Review of Carbon Emission Factors in the UK Greenhouse Gas Inventory. AEA Energy and Environment, The Gemini Building, Fermi Avenue, Didcot, Oxfordshire, OX11 0QR, UK. November 2004. AEA report number AEAT/ENV/R/2347. Report prepared for UK Defra under contract RMP/2106. Barty, R (1995), Energy Policy and Analysis Unit, DTI, Personal Communication. Basemap (2021), Speed Limit Data Basemaps for Great Britain . Bennet, S, Kershaw, S & Burrell, R, (1995), Control Measures for Methane Emissions from Coal Production, ETSU N/01/00006/REP. BEIS (2012).
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UK NID 2025 (Issue 1) Ricardo Page 560 Coal Authority (2021), Production and manpower returns for 2020 annual data. Personal communication from the Coal Authority, July 2021. ConocoPhillips (2019). Provision of breakdown of PI -reported emission totals per source on the Seal Sands terminal installations, to 2018, including to clarify the NMVOC mitigation for oil loading and storage operations. Personal communication with environmental manager (email), CPL (2015), Information about petroleum coke uses, Personal Communication from Trevor Roberts, Coal Products Limited (CPL), June 2015. Defra (2005). EU Emissions Trading Scheme, Approved Phase I National Allocation Plan en/content/cms/emissions/eu_ets/phase_1/phasei_nap/phasei_nap.aspx Defra (2007). EU Emissions Trading Scheme, Approved Phase II National Allocation Plan /en/content/cms/emissions/eu_ets/euets_phase_ii/phaseii_nap/phaseii_nap.aspx Department for Infrastructure, Northern Ireland (2018). Travel Survey for Northern Ireland (TSNI) 2015-2017. Personal communication from Carrie Taggart, DfINI, September 2018. DESNZ (2024a), Digest of United Kingdom Energy Statistics 2023, London, The Stationery DESNZ (2024b). UK ETS data for all installations, as provided by the UK regulators to DESNZ (In most cases this reference also refers to prior years’ ETS data, including those reported DESNZ (2024c). Monthly reports from PPRS, updated to cover all data from 2000 to the end of 2022. The reports summarise submissions from gas fields, oil fields, offshore loaders, onshore loaders, oil terminals, dry gas terminals and associated gas terminals. DESNZ (2024d). Written clarifications regarding scope of data reported in DUKES, based on PPRS. Personal communication (email), 2024. DESNZ OPRED (2024). EEMS data from upstream oil and gas installations, personal communication from DESNZ OPRED, 2023. DRDNI (2013). Department for Regional Development, Northern Ireland Transport Statistics 2012-13. [Accessed on DRDNI (2016). Department for Regional Development, Northern Ireland Transport Statistics 2014-15. statistics-2014-2015 [Accessed on 13/01/2017]. DfT (2022), personal communication, ANPR Statistics, Licensing Statistics team, July 2022. DfT (2024a), personal communication, Road Traffic Statistics, Department for Transport, DfT (2023c) Maritime and Shipping Statistics. Downloaded from DfT (2024d), Vehicle Licensing Statistics. Vehicle licensing statistics data tables - GOV.UK

UK NID 2025 (Issue 1) Ricardo Page 561 DfT (2024e), Anonymised MOT tests and results, 2023. Anonymised MOT tests and results - DfT (2023f), private communication, Barinder Hundle, DfT Maritime Statistics, July 2023 EIPPCB (2000). Best Available Techniques Reference Document on the Production of Iron & EMEP (2009b). EMEP/EEA air pollutant emission inventory guidebook — 2009. Part B, Section 1A4 Other Mobile. inventory-guidebook-2009/part-b-sectoral-guidance-chapters/1-energy/1-a-combustion/1-a- 4-other-mobile-tfeip-endorsed-draft.pdf EMEP/EEA (2009). EMEP/EEA, (2016), EMEP/EEA air pollutant emission inventory guidebook 2016; Updated in July 2018. EMEP/EEA, (2023), EMEP/EEA air pollutant emission inventory guidebook 2023 – Update 2024; EMEP/EEA air pollutant emission inventory guidebook 2023 | European Environment Emisia (2024), COPERT 5.8, COPERT Versions | EMISIA SA Entec (2010). UK Ship Emissions Inventory. Final Report to Defra, November 2010. Environment Agency (2022). Pollution Inventory, Personal Communication the Environment Falkland Islands Department of Mineral Resources, historical oil and gas exploration activity and recent oil FAOSTAT (2023). Forestry Production and Trade Statistics, Fynes, G and Sage, PW, (1994), Emissions of Greenhouse Gases from Coal Fired Plant, British Coal, Coal Research Establishment, CERCHAR, DMT, Delft University of Technology, TPS Termiska Processor AB, CONTRACT NO JOUF 0047-C(SMA) Hedmark (2015). Clarifications regarding the completeness and detail of reporting of several EU ETS installations in Scotland, for sites using the “fall -back” reporting approach. Personal communication from Asa Hedmark of SEPA, October 2015. IMO (2010). MEPC 61/4, 16 February 2010, Sulphur monitoring for 2009 IMO (2015) Third IMO Greenhouse Gas 2014 study. Smith, T. W. P.; Jalkanen, J. P.; Anderson, B. A.; Corbett, J. J.; Faber, J.; Hanayama, S.; O’Keeffe, E.; Parker, S.; Johansson, L.; Aldous, L.; Raucci, C.; Traut, M.; Ettinger, S.; Nelissen, D.; Lee, D. S.; Ng, S.; Agrawal, A.; Winebrake, J. J.; Hoen, M.; Chesworth, S.; Pandey, A. IPCC (1997), IPCC Revised 1996 Guidelines for National Greenhouse Gas Inventories, Volume 3, Greenhouse Gas Inventory Reference Manual, IPCC WGI Technical Support Unit, Hadley Centre, Meteorological Office, Bracknell, UK. IPCC (2006), 2006 IPCC Guidelines for National Greenhouse Gas Inventories

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UK NID 2025 (Issue 1) Ricardo Page 563 OGA (2019). Information to outline the data management and quality checking routines for the PPRS dataset. Personal communication, meeting in Aberdeen, December 2019. ORR (2022) Office of Rail & Road, National Rail Trends Data Portal, PRI (1995), Communication from Precision Research International. PRI (1998), Communication from Precision Research International. Samaras, Z & Zierock Resource Futures, Biodegradability of municipal solid waste (WR1003), 2012 Ricardo-AEA (2014a), GHG Inventory Use of EU ETS Data - Iron and Steel Review of UK data on emissions of GHGs from the Iron and Steel sector to utilise EU ETS data in the national inventory. Ricardo-AEA (2014b), GHG Inventory Non -Energy Use of Review of UK data on emissions of GHGs from Process Feedstock and other non-energy uses of fossil fuels. Ricardo (2016). “Updated Emission and Fuel Consumption Factors for Road Transport in the UK Greenhouse Gas Inventory. 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