UK NID 2025 (Issue 1) Ricardo Page 3 This is the United Kingdom’s National Inventory Document (NID) submitted in 2025 to the United Nations Framework Convention on Climate Change (UNFCCC). It contains national greenhouse gas emission estimates for the period 1990-2023, and descriptions of the methods used to produce the estimates. The greenhouse gas inventory (GHGI) is based on the same datasets used by the UK in the National Atmospheric Emissions Inventory (NAEI) for reporting atmospheric emissions under other international agreements. The GHGI is therefore consistent with these ot her air emissions inventories where they overlap. The greenhouse gas inventory is compiled on behalf of the UK Department for Energy Security and Net Zero (DESNZ) for the Science and Innovation for Climate and Energy (SICE) Directorate, by Ricardo. We acknowledge the positive support and advice from DESNZ throughout the work, and we are grateful for the help of all those who have contributed to this NID. A list of the contributors can be found in Chapter 12. The GHGI is compiled according to the Intergovernmental Panel on Climate Change (IPCC) 2006 Guidelines (IPCC, 2006). Each year the inventory is updated to include the latest data available. Improvements to the methodology are backdated as necessary to ensu re a consistent time series. Methodological changes are made to take account of new data sources, or new guidance from IPCC, and new research, sponsored by DESNZ or otherwise. UK NID 2025 (Issue 1) Ricardo Page 4 Emissions of greenhouse gases presented in this report are normally given in Gigagrams (Gg), Million tonnes (Mt) and Teragrams (Tg). Global Warming Potential (GWP) weighted emissions are also provided. To convert between the units of emissions, use the conversion factors given Prefixes and multiplication factors Multiplication factor Abbreviation Prefix Symbol 1,000,000,000,000,000 1015 peta P 1 kilotonne (kt) = 103 tonnes = 1,000 tonnes 1 Mega tonne (Mt) = 106 tonnes = 1,000,000 tonnes Conversion of carbon emitted to carbon dioxide emitted To convert emissions expressed in weight of carbon, to emissions in weight of carbon dioxide, Conversion of Gg of greenhouse gas emitted into Gg CO2 equivalent Gg (of GHG) * GWP = Gg CO2 equivalent. The GWP is the Global Warming Potential of the greenhouse gas. The GWPs of greenhouse

UK NID 2025 (Issue 1) Ricardo Page 5 Abbreviations for Greenhouse Gases and Chemical Direct HFCs Hydrofluorocarbons Direct NF3 Nitrogen trifluoride Direct SF6 Sulphur hexafluoride Indirect NMVOC Non-methane volatile organic compound Indirect NOx Nitrogen oxides (reported as nitrogen dioxide) Indirect SO2 Sulphur oxides (reported as sulphur dioxide) HFCs, PFCs, NF3 and SF6 are collectively known as the ‘F-gases’.
CRT Category Source Description 1A1a Public Electricity and Heat Production 1A1c Manufacture of Solid Fuels and Other Energy Industries 1A1ci Manufacture of solid fuels 1A1ciii Other energy industries 1A2 Manufacturing Industries and Construction 1A2e Food Processing, Beverages and Tobacco 1A2gvii Off-road vehicles and other machinery 1A3biii Heavy duty trucks and buses 1A3e Other Transportation (to be specified)

UK NID 2025 (Issue 1) Ricardo Page 6 CRT Category Source Description 1A4a Commercial / Institutional 1A4aii Off-road vehicles and other machinery 1A4bii Off-road vehicles and other machinery 1A4c Agriculture / Forestry / Fishing 1A4cii Off-road vehicles and other machinery 1A5 Other (not elsewhere specified) 1A5a Other, Stationary (including Military) 1A5b Other, Mobile (including military) 1B Fugitive Emissions from Fuels 1B1ai1 Underground Mining Activities 1B1ai3 Abandoned Underground Mines 1B1aii2 Post-Mining Activities 1B1bi Charcoal and biochar production 1B1c Other fuel transformation - Solid smokeless fuel production 1B2av Distribution of Oil Products 1B2avi1 Oil Production fugitive emissions 1B2biv Transmission and storage 1B2bvi1 Gas post-meter fugitive emissions

UK NID 2025 (Issue 1) Ricardo Page 7 CRT Category Source Description 2A4 Other Process uses of Carbonates 2A4c Non-metallurgical Magnesium Production 2B4 Caprolactam, Glyoxal and Glyoxylic Acid Production 2B6 Titanium Dioxide Production 2B8 Petrochemical and Carbon Black Production 2B8c Ethylene Dichloride and Vinyl Chloride Monomer 2B8gii Petrochemical and Carbon Black Production - Other 2C3c F-gases used in foundries

UK NID 2025 (Issue 1) Ricardo Page 8 CRT Category Source Description 2D Non-energy Products from Fuels and Solvent Use 2D3d Other non-energy use of fuels - Other non-energy use of petroleum coke 2E1 Integrated Circuit or Semiconductor 2F Product Uses as Substitutes for ODS 2F1 Refrigeration and Air Conditioning 2F1f Stationary Air-Conditioning 2G Other Product Manufacture and Use 2G2 SF6 and PFCs from Other Product Use 2G3bii N2O recreational use release 2H2 Food and beverages industry

UK NID 2025 (Issue 1) Ricardo Page 9 CRT Category Source Description 3A4c Enteric fermentation deer 3A4d Enteric fermentation goats 3A4e Enteric fermentation horses 3B1a Manure Management dairy cattle 3B1b Manure Management non-dairy cattle 3B4g Manure Management poultry 3B5 Manure Management Indirect Emissions 3D1 Direct N2O Emissions from Managed Soils 3D1a Agricultural Soils Inorganic N Fertilisers 3D1bi Agricultural Soils Manure Applied to Soils 3D1bii Agricultural Soils Sewage Sludge Applied to Soils 3D1biii Agricultural Soils Other Organic Fertilisers Applied to Soils 3D1c Agricultural Soils Manure Deposited by Grazing Animals 3D1d Agricultural Soils Residues 3D1e Agricultural soils Mineralization/Immobilization 3D1f Agricultural soils Cultivation of Organic Soils 3D2a Agricultural Soils Indirect emissions from atmospheric deposition 3D2b Agricultural Soils Indirect emissions from leaching and run-off 3E Prescribed Burning of Savannas 3F Field Burning of Agricultural Wastes 3F1a Field burning of wheat residues 3F1b Field burning of barley residues 3F1d Field burning of other cereal residues 3I Other Carbon-containing Fertilisers 4 Land-use, land-use change and forestry

UK NID 2025 (Issue 1) Ricardo Page 10 CRT Category Source Description 4A1 Forest Land Remaining Forest Land 4A1(II) Forest Land Remaining Forest Land Drainage and Rewetting 4A1(IV)b Forest Land Remaining Forest Land Burning in Wildfires 4A2 Land Converted to Forest Land Land Converted to Forest Land Inorganic N Fertilisers - Indirect N2O from Land Converted to Forest Land Inorganic N Fertilisers - Indirect N2O from 4A2(II) Land Converted to Forest Land N Fertilisation 4A2b Cropland Converted to Forest Land Cropland Converted to Forest Land N Mineralization/Immobilization - Direct 4A2c Grassland Converted to Forest Land Cropland Converted to Forest Land N Mineralization/Immobilization - Direct 4A2e Settlement Converted to Forest Land Cropland Converted to Forest Land N Mineralization/Immobilization - Direct 4B1 Cropland Remaining Cropland 4B1(II) Cropland Remaining Cropland Drainage and Rewetting 4B1(II) Grassland Remaining Grassland Drainage and Rewetting 4B1(IV)b Cropland Remaining Cropland Biomass Burning in Wildfires 4B2 Land Converted to Cropland 4B2a Forest Land Converted to Cropland 4B2c Grassland converted to Cropland 4B2e Settlement converted to Cropland 4C1 Grassland Remaining Grassland 4C1(III) Grassland Remaining Grassland N Mineralisation/Immobilisation - Direct 4C1(IV)b Grassland remaining Grassland biomass burning in wildfires 4C2 Land Converted to Grassland 4C2(IV)a Land Converted to Grassland Biomass Burning in Controlled Burning 4C2a Forestland Converted to Grassland 4C2a(III) Forestland Converted to Grassland N Mineralization/Immobilization - Direct 4C2b Cropland converted to Grassland 4C2e Settlement converted to Grassland 4D1 Wetlands Remaining Wetlands 4D1a Wetland Peat Extraction Remaining Wetland Peat Extraction 4D1a(II) Wetland Peat Extraction Remaining Wetland Peat Extraction Drainage and 4D1c Other Wetland Remaining Other Wetland 4D1c(II) Other Wetland Remaining Other Wetland Drainage and Rewetting 4D2 Land Converted to Wetlands 4D2(IV)a Land Converted to Wetlands Biomass Burning in Controlled Burning 4D2a Land Converted to Wetlands Peat Extraction 4D2biii Grassland Converted to Wetlands Flooded Land 4D2ci Forestland Converted to Wetlands 4D2cii Cropland Converted to Wetlands 4E1 Settlements Remaining Settlements

UK NID 2025 (Issue 1) Ricardo Page 11 CRT Category Source Description 4E1(II) Settlement Remaining Settlement Drainage and Rewetting 4E1(III) Settlement Remaining Settlement N Mineralisation/Immobilisation - Direct 4E2 Land Converted to Settlements 4E2(IV)a Land Converted to Settlements Biomass Burning in Controlled Burning 4E2a Forestland Converted to Settlements 4E2a(III) Forestland Converted to Settlements N Mineralisation/Immobilisation - Direct 4E2a(III) Settlement remaining settlement N Mineralisation/Immobilisation - Indirect 4E2b Cropland Converted to Settlements 4E2b(III) Cropland Converted to Settlements N Mineralisation/Immobilisation - Direct 4E2c Grassland Converted to Settlements 4E2c(III) Grassland Converted to Settlements N Mineralisation/Immobilisation - Direct 4E2d Wetland Converted to Settlements 4E2d(III) Wetland Converted to Settlements N Mineralisation/Immobilisation - Direct 5A1 Managed Waste Disposal Sites 5A2 Unmanaged Waste Disposal Sites 5A3 Uncategorized Waste Disposal Sites 5B Biological Treatment of Solid Waste 5B2 Anaerobic Digestion at Biogas Facilities 5C Incineration and Open Burning of Waste 5C1ai Biogenic municipal solid waste incineration 5C1aii4 Sewage sludge incineration 5C1aii5 Other biogenic incineration 5C1bii3 Clinical waste incineration 5C1bi Incineration of municipal solid waste 5C1bii3 Clinical waste incineration 5C1bii5 Fossil liquid waste incineration 5C2ai Biogenic municipal solid waste open burning 5C2aii Other biogenic open burning 5C2bi Municipal solid waste open burning 5C2bii Other non-biogenic open burning - accidental building fires 5D Wastewater Treatment and Discharge

UK NID 2025 (Issue 1) Ricardo Page 29 International Flights from UK Airports, 1990-2023 158 Includes cold start emissions 169

UK NID 2025 (Issue 1) Ricardo Page 30 CO2 emissions from carbonate use 251

UK NID 2025 (Issue 1) Ricardo Page 31 semiconductor manufacture sector (kg per kg input gas) 326 UK, Isle of Man, Falkland Islands, all other crown dependencies and all other area is 25 763.5 kha) (GBR - UK, 3 CDs, 4 OTs) 402

UK NID 2025 (Issue 1) Ricardo Page 32

UK NID 2025 (Issue 1) Ricardo Page 33 UNFCCC Review Findings 2021/2022 522 UNFCCC Review Findings 2022 545 between selected years by sector 92 between selected years by gas 94 between selected years by sub-sector for Energy 96 between selected years by sub-sector for Industrial Processes and Product

UK NID 2025 (Issue 1) Ricardo Page 34 between selected years by sub-sector for Agriculture53 106 between selected years by sub-sector for Waste 110 CO2e based on HFC Outlook version 6.19 and InTEM 2019 301 CO2e, based on HFC Outlook version 8.5B and InTEM 2022 301 2023.
Total emissions 41.2 MtCO2e. 336 overall N application rate to crops 345 contribution to total fertiliser use 346 nitrate contribution to total fertiliser use 346

UK NID 2025 (Issue 1) Ricardo Page 35 Digestates and Sewage Sludge 457 Estimates for Sewage Sludge disposal 458 results and estimates derived from environmental measurements (“InTEM”) in the current and the previous NID, according to IPCC source sector.
518 changes in total net GWP emissions, between the inventory presented in the current and the previous NID. 519

UK NID 2025 (Issue 1) Ricardo Page 36 The UK has domestic targets for reducing greenhouse gas emissions under the Climate Change Act 2008 (CCA) 1.
The CCA established a long -term legally binding framework to reduce total UK net greenhouse gas emissions by at least 100% below 1990 levels by 2050. The UK was the first major economy in the world to legislate for a ‘net zero’ target.
The CCA also established the Climate Change Committee (CCC) to provide independent advice on the setting and meeting of Carbon Budgets. These are legally binding limits on total UK net greenhouse gas emissions over five -year periods and are required to be set 12 years in advance of the start of each period2.
The UK has met its first, second and third Carbon Budgets covering the periods 2008-12, 2013-17 and 2018-22 respectively. Further information on the UK’s action to tackle climate change can be found on the Department for Energy Security and Net Zero (DESNZ) website 3.
Information about climate adaptation can be found on the UK Government’s topic page4. UK greenhouse gas emissions statistics are published annually by DESNZ as Official Statistics5.
The UK’s geographical coverage in these statistics differs to that reported under the UNFCCC and Paris Agreement, with emissions from the UK’s Crown Dependencies and Overseas Territories typically excluded. Because of this, the UK reports two CRTs, and the geographic scope is specified in the documentation box for Table10s6; this is discussed Under the Paris Agreement, the UK is required to set emission reduction targets every five years, known as Nationally Determined Contributions (NDCs).
For its First NDC, the UK has committed to reduce total net greenhouse gas emissions by at least 68% in 2 030, compared to 1990 levels6. For its Second NDC, the UK has committed to reduce total net greenhouse gas emissions by at least 81% in 20357, compared to 1990 levels.
Further information on the UK Devolved Administrations (DAs) action to tackle climate change can be found on the CCC’s website 8. Information on climate adaptation can be found on the 1 2 3 4 5 6 7 8 9 Climate change adaptation Guidance and regulation,

UK NID 2025 (Issue 1) Ricardo Page 37 ES 1.2 Greenhouse Gas Inventories The UK ratified the United Nations Framework Convention on Climate Change (UNFCCC) in December 1993, and the Convention came into force in March 1994.
Parties to the Convention are committed to develop, publish, and regularly update national emission inven tories of This is the United Kingdom’s National Inventory Document (NID), submitted in 2025 to the UNFCCC. It contains national greenhouse gas emission estimates for the period 1990-2023, and the descriptions of the methods used to produce the estimates.
The report is prepared in accordance with decision 24/CP.1910. Consistent with decision 7/CP.27 11, the UK uses AR5 Global Warming Potentials (GWPs) for reporting under the UNFCCC, and the Paris The UK Greenhouse Gas Inventory is compiled and maintained by a consortium led by Ricardo – the Inventory Agency – under contract to DESNZ.
Ricardo is directly responsible for producing the emissions estimates for CRT categories Energy (CRT sector 1), Industrial Processes and Product Use (CRT Sector 2), and Waste (CRT Sector 5). Ricardo is also responsible for inven tory planning, data collection, QA/QC and inventory management and archiving.
Aether, a member within the consortium, is responsible for compili ng emissions from railways and for the UK’s Overseas Territories (OTs) and Crown Dependencies (CDs). Ray Gluckman (Gluckman Consulting) advises on F-gas emissions.
Forestry emissions and removals in the Land -Use, Land-Use Change and Forestry sector (CRT sector 4) are calculated by Forest Research and the remainder of the sector is calculated and compiled by the UK Centre for Ecology and Hydrology (UKCEH), both partners within the consortium. Agricultural sector emissions estimates (CRT sector 3) are produced by a consortium led by ADAS, under contract to the UK Department for Environment, Food DESNZ, Defra and the DAs also fund research contracts to provide improved emissions estimates which are fed into the inventory via the National Inventory System (Section 1.2.1.2).
The inventory covers the seven direct greenhouse gases in the UNFCCC reporting guidelines on annual inventories for Parties included in Annex I to the Convention. These are as • Sulphur hexafluoride (SF6); and These gases contribute directly to climate change owing to their positive radiative forcing effect.
Also reported are four indirect greenhouse • Non-Methane Volatile Organic Compounds (NMVOC); and 10 FCCC Decision 24/CP.19. Revision of the UNFCCC reporting guidelines on annual inventories for Parties included in Annex I to the Convention 11 FCCC Decision 7/CP.27.
Common metrics used to calculate the carbon dioxide equivalence of anthropogenic greenhouse gas emissions by sources and removals by sinks

UK NID 2025 (Issue 1) Ricardo Page 38 • Sulphur oxides (reported as SO2). Emissions of indirect N 2O from emissions of NO x and Ammonia (NH 3) are estimated as a memo item, and aggregated emissions of NH 3 are also reported to the UNFCCC.
These emissions are not included in the national total. Unless otherwise indicated, percentage contributions and changes quoted refer to net emissions (i.e.
emissions minus removals), based on the full coverage of UK emissions including all relevant OTs and CDs, consistent with the UK’s submission to the UNFCCC. The UK inventory provides data to assess progress towards the UK Government’s own Carbon Budgets and to meet commitments as a Party to the UNFCCC.
Note also, that not all UK OTs and CDs that have ratified the UNFCCC have also ratified the Paris Agreement. The geographical coverage of these submissions are as 1.
UNFCCC Coverage Includes UK, Crown Dependencies (Jersey, Guernsey, Isle of Man) and the Overseas Territories (Bermuda, Cayman Islands, Falkland Islands, 2. Paris Agreement Coverage Includes UK, Crown Dependencies (Jersey, Guernsey, Isle of Man) and the Overseas Territory Gibraltar.
3. The UK Government Carbon Budgets apply to the UK only and exclude all emissions Emissions data for the first geographical coverage above is used for the data in the CRT submitted to the UNFCCC under the Convention, and the second coverage is used for the ES 2 show CO2 and the direct greenhouse gases, disaggregated by gas and by sector for in the UK Greenhouse Gas statistics 12 includes further detail of how emissions between 12

UK NID 2025 (Issue 1) Ricardo Page 39 Crown Dependencies and relevant Overseas Territories, 1990-2023.
(Mt CO2 Equivalent) 1990 1995 2000 2005 2010 2015 2020 2021 2022 2023 % change CO2 (Inc. net LULUCF) 606.7 568.6 568.9 567.9 509.0 416.6 323.4 339.5 324.1 306.2 -50% CO2 (Exc. net LULUCF) 603.6 567.6 570.3 572.0 514.8 423.6 330.0 346.3 330.6 312.1 -48% CH4 (Inc. net LULUCF) 149.0 142.1 124.4 103.1 79.1 65.9 60.4 59.1 58.5 57.3 -62% CH4 (Exc.
net LULUCF) 143.5 136.6 118.9 97.5 73.5 60.2 54.7 53.4 52.8 51.6 -64% N2O (Inc. net LULUCF) 44.3 35.5 26.6 23.1 20.6 20.2 18.9 19.3 18.4 18.2 -59% N2O (Exc. net LULUCF) 42.3 33.6 24.9 21.5 19.2 18.9 17.6 18.0 17.1 16.9 -60% HFCs 12.1 15.5 6.4 8.2 10.7 11.3 8.5 7.9 7.4 6.9 -42% PFCs 1.5 0.5 0.5 0.4 0.3 0.3 0.2 0.2 0.2 0.1 -90% Total (Inc. net LULUCF) 814.8 763.4 728.7 703.7 620.4 514.8 411.8 426.5 408.9 389.1 -52% Total (Exc.
net LULUCF) 804.2 755.1 722.9 700.7 619.2 514.8 411.4 426.2 408.4 388.0 -52% 1. One Mt equals one Tg, which is 1012 g (1,000,000,000,000 g) or one million tonnes 2.
Net Emissions are reported in the Common Reporting Tables

UK NID 2025 (Issue 1) Ricardo Page 40 net emissions from LULUCF. The largest contribution to total emissions is CO 2, which contributed 79% to total net emissions in 2023.
Methane emissions account for the next largest share (15%), and N 2O emissions make up a further 5%. Emissions of all these gases have decreased since 1990, contributing to an overall decrease of 52%.
estimated GHG emissions from the Crown Dependencies and relevant Overseas Territories (Mt CO2 equivalent) Source Category 1990 1995 2000 2005 2010 2015 2020 2021 2022 2023 1. Energy 602.8 558.5 553.8 550.3 500.1 404.8 316.1 333.1 317.8 300.2 80.1 73.5 52.9 49.3 40.4 41.3 31.5 29.8 28.2 26.2 3.
Agriculture 50.6 49.7 48.4 46.3 43.7 44.3 42.5 43.0 42.2 41.4 5. Waste 70.5 73.4 67.9 54.8 35.0 24.3 21.3 20.3 20.2 20.1 emissions) 814.8 763.4 728.7 703.7 620.4 514.8 411.8 426.5 408.9 389.1 UK’s ratification of the UNFCCC The largest contribution to greenhouse gas emissions is from the energy sector.
In 2023 this contributed 77% to the total net emissions. Emissions of CO2, CH4 and N2O all arise from this sector, but CO2 is the dominant gas consisting of 97% of emissions.
Since 1990, emissions from the energy sector have declined by 50%. The second largest source of greenhouse gases is the agricultural sector, contributing 11% in 2023.
Emissions from this sector are mostly CH 4 and N 2O, contributing 66% and 30% respectively. Only a small amount of CO2 is emitted in comparison.
Since 1990, emissions from this sector have declined by 18%. Industrial processes and product use make up the third largest sector for greenhouse gas emissions in the UK, contributing 7% to the national total in 2023.
Emissions of all seven direct greenhouse gases occur from this sector. Since 1990, emissions from t his sector have Land-Use, Land -Use Change, and Forestry contains sinks as well as sources of CO 2 emissions.
LULUCF was a net source in both the base year and 2023. Emissions from this sector occur for CO2, N2O and CH4.
The remaining sector that contributes to direct greenhouse gas totals is waste. In 2023 this contributed 5% to the national total.
This sector leads to emissions of CO2, CH4 and N2O, with

UK NID 2025 (Issue 1) Ricardo Page 41 emissions occurring from waste incineration (without energy recovery13), solid waste disposal on land and wastewater handling. CH4 is the dominant gas consisting of 91% of all emissions.
Emissions from this sector have declined and in 2023 were 72% below 1990 levels. estimated GHG emissions – Paris Agreement scope (Mt CO2 equivalent) Source Category 1990 1995 2000 2005 2010 2015 2020 2021 2022 2023 1.
Energy 601.5 557.2 552.3 548.8 498.4 403.0 314.6 331.5 316.0 298.4 80.1 73.5 52.8 49.2 40.2 41.1 31.2 29.5 27.9 25.9 3. Agriculture 50.4 49.4 48.1 46.0 43.6 44.2 42.3 42.9 42.0 41.4 5.
Waste 70.4 73.3 67.8 54.7 34.9 24.2 21.2 20.1 20.0 19.9 813.0 761.7 726.9 701.7 618.1 512.3 409.7 424.1 406.5 386.6 estimates. nitrogen oxides, carbon monoxide and NMVOCs are included in the inventory because they can result in an increase in tropospheric ozone concentration, increasing radiative forcing.
Sulphur oxides are included because they contribute to aerosol formation. 13 Waste incineration with energy recovery is considered an energy process under UNFCCC reporting, and reported in the

UK NID 2025 (Issue 1) Ricardo Page 42 that are included in the UK’s ratification of the UNFCCC.
Since 1990, emissions of all indirect gases have decreased. The largest source of emissions for NOx, CO and SO2 is the energy sector, with 80% of emissions or more arising from activities within this sector.
For NMVOC, 50% of emissions are from the industrial processes and product use sector, with other significant contributions from the energy and agriculture sectors. As part of the compilation of the National Inventory Document, key category analyses have been conducted using both approach 1 and 2.
For a full description of the key category analyses performed along with the complete results, Several improvements have been implemented in this year’s publication. The overall impact of all recalculations is a decrease of 1.7 Mt CO2 equivalent in 1990, and a decrease of 1.5 Mt For a further information on improvements made and their impacts to emissions on an IPCC category and gas basis, see Section 10.
UK NID 2025 (Issue 1) Ricardo Page 43 This work is delivered by a consortium led by Ricardo for the Department for Energy Security and Net Zero. The Land-Use Change and Forestry estimates were provided by the UK Centre for Ecology and Hydrology (UKCEH) in Edinburgh with the support of Forest Research.
Rothamsted Research provide the estimates of agricultural emissions. Department for Energy Security and Net Zero Onoriode.Esegbue@energysecurity.gov.uk Technical enquiries should be directed The Gemini Building, Fermi Avenue peter.brown@ricardo.com A copy of this report and related data may be found on the website maintained by Ricardo for Defra and

UK NID 2025 (Issue 1) Ricardo Page 44 This is the UK’s 2025 National Inventory Document (NID).
The NID is one element of the annual greenhouse gas inventory (GHGI) that is compulsory to submit to the UNFCCC by signatories to the Convention by 15 April of each year. The NID is compiled in accor dance with the revised UNFCCC reporting guidelines, see decision 24/CP.19 14.
Consistent with decision 7/CP.2715, the UK uses AR5 Global Warming Potentials (GWPs) for reporting under the UNFCCC, and the Paris Agreement (PA). The other elements of this submission include the reporting of GHG emissions by sources and removals by sinks in the Common Reporting Format (CRT) tables, and any other additional information in support of this submission.
The UK is a signatory to the Convention and was also a Party to the Kyoto Protocol. Under the Kyoto Protocol, the UK has been obliged to report supplementary information required under Article 7, paragraph 1, of the Kyoto Protocol16 for each year of both commitment periods, alongside the inventory submission due under the Convention, in accordance with paragraph 3(a) of decision 15/CMP.1.
The Kyoto Protocol period has ended, and the final UK National Inventory Report with information relating to the Kyoto Protocol was the 2022 submission. 1.1.1 Background Information on Climate Change The UK has domestic targets for reducing greenhouse gas emissions under the Climate Change Act 2008 (CCA) 17.
The CCA established a long -term legally binding framework to reduce total UK net greenhouse gas emissions by at least 100% below 1990 levels by 2050. The UK was the first major economy in the world to legislate for a ‘net zero’ target.
The CCA also established the Climate Change Committee (CCC) to provide independent advice on the setting and meeting of Carbon Budgets. These are legally binding limits on total UK net greenhouse gas emissions over five -year periods and are required to be set 12 years in advance of the start of each period 18.
The UK has met its first, second and third Carbon Budgets covering the periods 2008-12, 2013-17 and 2018-22 respectively. 14 24/CP.19 Revision of the UNFCCC reporting guidelines on annual inventories for Parties included in Annex I to the Convention 15 FCCC Decision 7/CP.27.
Common metrics used to calculate the carbon dioxide equivalence of anthropogenic greenhouse gas emissions by sources and removals by sinks 16 Kyoto Protocol to the United Nations Framework Convention on Climate Change. 17 18

UK NID 2025 (Issue 1) Ricardo Page 45 Further information on the UK’s action to tackle climate change can be found on the Department for Energy Security and Net Zero (DESNZ) website 19.
Information about climate adaptation can be found on the UK Government’s topic page20. UK greenhouse gas emissions statistics are published annually by DESNZ as Official Statistics21.
The UK’s geographical coverage in these statistics differs to that reported under the UNFCCC and Paris Agreement, with emissions from the UK’s Crown Dependencies and Overseas Territories typically excluded. As well as presenting emissions on a source bas is, emissions are also presented on an ‘end-user’ basis, where emissions from energy supply are reallocated to the sectors where the energy is used.
Further information on emissions trends, performance against Carbon Budgets and ‘end-user’ methodology can be found in DESNZ UK greenhouse gas emissions statistics. Countries that signed and ratified the Kyoto Protocol were legally bound to reduce their GHG emissions by an agreed amount.
A single European Union Kyoto Protocol reduction target for GHG emissions of -8% compared to base-year levels was negotiated for the first commitment period, and a Burden Sharing Agreement allocated the target between Member States of the European Union. Under this agreement, the UK reduction target was 12.5% relative to the base year.
The first commitment period of the Kyoto Protocol was from 2008 to 2012. The second commitment period of the Kyoto Protocol (the Doha Amendment) ran for eight years, from 2013 to 2020 inclusive.
For this second commitment period, alongside the EU and its Member States, the UK communicated an independent quantified economy-wide emission reduction target of a 20% emission reduction by 2020 compared with 1990 levels (base year). The target for the European Union, its Member States and Iceland was based on the understanding that it was to be fulfilled jointly with the European Union, its Member States and Iceland.
The 20% emission reduction target by 2020 was unconditional and supported by legislation in place since 2009 (Climate and Energy Package). This Kyoto target covered the UK, and the relevant Crown Dependencies and Overseas Territories to whom ratification was extended.
The UK and the EU formally ratified the Doha Amendment on 17 November 2017, and 21 December 2017, respectively. The Doha Amendment entered into force on 31 December 2020.
Under the terms of the Withdrawal Agreement, the UK remained committed to its shared target with the EU under the Kyoto Protocol. Under the Paris Agreement, the UK is required to set emission reduction targets every five years, known as Nationally Determined Contributions (NDCs).
For its First NDC, the UK has committed to reduce total net greenhouse gas emissions by at least 68% in 2030, compared to 1990 levels22. For its Second NDC, the UK has committed to reduce total net greenhouse gas emissions by at least 81% in 2035, compared to 1990 19 20 21 22 23

UK NID 2025 (Issue 1) Ricardo Page 46 1.1.2 Background Information on Greenhouse Gas Inventories 1.1.2.1 Reporting of the UK Greenhouse Gas Inventory The UK ratified the UNFCCC in December 1993 and the Convention came into force in March 1994.
Parties to the Convention are committed to develop, publish, and regularly update national emission inventories of GHGs. This document has been prepared in a format consistent with the UK’s NIDs submitted under the previous reporting regime, and is prepared in accordance with Decision 24/CP.19 24.
In addition, the UK also reports GHG emissions by sources and removals by sinks in the CRT tables. The estimates are consistent with the IPCC 2006 Guidelines.
The UK Greenhouse Gas Inventory is compiled and maintained by a consortium led by Ricardo – the Inventory Agency – under contract to the Science and Innovation for Climate and Energy Directorate in the Department for Energy Security and Net Zero (DESNZ). Full details of the institutional arrangements for the preparation of the GHG inventory are explained This report and corresponding CRTs provide annual emission estimates submitted by the UK to the UNFCCC for the period 1990 to 2023.
The geographical coverage of these submissions 1. UNFCCC Coverage Includes UK, Crown Dependencies (Jersey, Guernsey, Isle of Man) and the Overseas Territories (Bermuda, Cayman Islands, Falkland Islands, 2.
Paris Agreement Coverage Includes UK, Crown Dependencies (Jersey, Guernsey, Isle of Man) and the Overseas Territory Gibraltar. The main section of this report presents GHG emissions for the years 1990 -2023, discusses the reasons for the trends, and documents any changes in the estimates due to revisions made since the last inventory submission.
The Annexes provide supplementary de tail regarding the methodology of the estimates and include sections on the estimation of uncertainties and atmospheric verification of the inventory. Full time series of emission factors and other background data are included on the NAEI website 25 and are uploaded as part of The CRT consists of a series of detailed spreadsheets, with one set for each year.
A copy of the CRT accompanies this report and is available on the NAEI website25. 1.1.2.2 Geographical coverage of UK emissions The UK prepares and reports two CRTs, one for UNFCCC scope, and the second for Paris A major source of activity data (AD) for the UK inventory is provided through the publication DUKES is the United Kingdom (DESNZ, 2024).
Shipments to the Channel Islands and the Isle of Man from the United Kingdom are not classed as exports and supplies of solid fuel and petroleum to these islands are therefore inclu ded as part of the United Kingdom inland 24 FCCC Decision 24/CP.19. Revision of the UNFCCC reporting guidelines on annual inventories for Parties included in Annex I to the Convention 25 UK NAEI - National Atmospheric Emissions Inventory, available

UK NID 2025 (Issue 1) Ricardo Page 47 The definition of the UK used for DUKES accords with that of the "economic territory of the United Kingdom" used by the UK Office for National Statistics (ONS), which in turn accords with the definition required to be used under the European System of Accounts (ESA95).
Depending on the required reporting framework, the geographical coverage of the UK inventory presented in this NID includes emissions from territories associated with the UK. The Crown Dependencies are the Isle of Man and the Channel Islands (Jersey and Guernsey).
They are not part of the United Kingdom and are largely self -governing with their own legislative assemblies and systems of law. The British Government, however, is responsible for their defence and international relations.
• Overseas Territories (OTs) (formerly called Dependent Territories) The relevant Overseas Territories are the Cayman Islands, Bermuda, Falkland Islands, and Gibraltar. Other Overseas Territories have not signed up to the UNFCCC or the Paris Agreement and are not included in the NID.
Overseas Territories are constitutionally not part of the United Kingdom having separate constitutions, and most have elected governments with varying degrees of responsibilities for domestic matters. The Governor, who is appointed by, and represents, His Majesty the King, retains responsibility for external affairs, internal security, defence, and in most cases Activity data estimates for individual OTs and CDs are provided by their respective government departments, through direct communications with the Inventory Agency.
These data are used to supplement UK national statistics (such as DUKES) to compile and report a complete inventory for all territories. 1.1.2.3 Greenhouse Gases Reported in the UK Inventory The greenhouse gases reported ▪ Sulphur hexafluoride (SF6); and, ▪ Nitrogen trifluoride (NF3).
▪ Nitrogen oxides (NOx, reported as NO2); ▪ Non-Methane Volatile Organic Compounds (NMVOCs); and, ▪ Sulphur oxides (reported as SO2). Indirect greenhouse gases have indirect effects on radiative forcing and estimates are requested by the UNFCCC guidelines.
Emissions of indirect N 2O from emissions of NO x and Ammonia (NH 3) are estimated as a memo item, and ammonia is also reported at a high level to the UNFCCC. These emissions are not included in the national total.
Emissions estimates are made using methodologies corresponding mostly to the detailed sectoral Tier 2 or Tier 3 methods in the IPCC Guidelines. UK NID 2025 (Issue 1) Ricardo Page 48 1.2.1 National entity or focal point 1.2.1.1 Single National Entity – DESNZ In 2023, the Department for Energy Security and Net Zero (DESNZ) was formed and assumed the role of Single National Entity, acting on behalf of the UK Government.
DESNZ has overall responsibility for the UK Greenhouse Gas Inventory, its strategic developme nt, and the institutional, legal, and procedural arrangements for the national system. It assumed this role on the dissolution of the previous Single National Entity, the Department for Business, Energy Within DESNZ, the Science and Innovation for Climate and Energy (SICE) Directorate administers this responsibility.
The SICE Directorate coordinates expertise from across Government and manages research contracts to ensure that the UK Greenhouse Gas Inventory meets international standards set out in the UNFCCC reporting guidelines, and the As the designated Single National Entity for the UK GHG National Inventory System ( NIS), DESNZ has the following roles and • National Inventory System management and planning ▪ Overall control of the NIS development and function; ▪ Management of contracts and delivery of the GHG inventory; and, ▪ Definition of performance criteria for NIS key organisations. • Development of legal and contractual infrastructure ▪ Review of legal and organisational structure; and, ▪ Implementation of legal instruments and contractual developments as required The contact point for the Single National Entity is provided on the Contacts page of the NID.
The UK greenhouse gas inventory is compiled and maintained by a consortium led by Ricardo – the Inventory Agency – under contract to the SICE Directorate in DESNZ. Ricardo is responsible for producing the emissions estimates for CRT categories of Energy (CRT sector 1), Industrial Processes and Product Use (CRT sector 2), and Waste (CRT sector 5).
Land - Use, Land -Use Change and Forestry emissions (CRT sector 4) are calculated by the UK Centre for Ecology and Hydrology (UKCEH) with the support of Forest Resear ch. Ricardo is also responsible for inventory planning, data collection, QA/QC and inventory management Agricultural sector emissions (CRT sector 3) are produced by a consortium led by ADAS, under contract to the Department for Environment, Food & Rural Affairs (Defra).
1.2.1.2 The UK Greenhouse Gas National Inventory System (UK NIS) and Section 1.2.2 includes further detailed information on the roles and responsibilities of each of the key organisations. UK NID 2025 (Issue 1) Ricardo Page 49 Single National Entity responsible for submitting the UK's GHGI to the UNFCCC.
The Inventory Agency compiles the GHGI on behalf of DESNZ and produces disaggregated estimates for the Devolved Administrations (DAs) within the UK. UK NID 2025 (Issue 1) Ricardo Page 50 The National Inventory Steering Committee (NISC) is formed of two groups, the Advisory Body and the Executive Body.
Both groups meet twice per year, in April/May and November/December. The Advisory Body brings together technical experts on the inventory while the Executive Body membership consists of government stakeholders and end users of inventory data.
The purpose of the Advisory Body is to advise on how proposed changes to the inventory should be prioritised and delivered, discussing any risks to the data supply chain as well as reviewing the inventory to identify any potential issues. The Executive Body reviews and discusses modifications to the inventory methodology and resulting recalculations, making recommendations as to whether these modifications should be accepted.
It also advises the DESNZ Greenhouse Gas Inventory Team on how improvements to the inventory should be prioritised. The Executive Body aims to ensure that a rigorous science and evidence base remains central to decision -making on the f uture of the inventory, and stakeholders remain up to date with any significant risks to the Inventory.
UK NID 2025 (Issue 1) Ricardo Page 51 The UK GHGI has been reported annually since 1994, and historically the acquisition of the data required has been based on a combination of existing environmental and energy legislation and informal arrangements with industry contacts and trade associations. The legislation relied upon has been set up for other purposes, such • Integrated Pollution Prevention and Control (IPPC) regulations (industrial point source emission data from UK environmental regulatory agencies); and, • Statistics of Trade Act (UK energy statistics from DESNZ).
To meet the standards required under the Kyoto Protocol (KP), the UK introduced legislation26 specifically for national inventory purposes, which took effect from November 2005 . These standards are maintained beyond the end of the KP commitment periods.
This legislation grants the Inventory Agency access to detailed data underpinning the greenhouse gas Emissions Trading Scheme (ETS) and makes provision for DESNZ’s Secretary of State to issue a notice in the event that information required for the inventory that has been sought voluntarily is not provided. The UK values voluntary participation and this le gislation is intended as a last resort once all other avenues to elicit the r equired data, in the format and to the timing specified, have failed.
To ensure that the system works most effectively and to minimise the need for legislative action, DESNZ establishes data supply agreements (DSAs) with relevant organisations to build upon existing relationships with data supply organisations. These agreements formalise the acquisition of data and clarify the main requirements of quality, format, security, and timely delivery of data for the national inventory.
This process is on-going, through the NISC (see Section 1.2.4). There are currently DSAs in place with the Scottish Government, the Scottish Environment Protection Agency, the Northern Ireland Environment Agency, Natural Resources Wales and 1.2.2 Inventory preparation process As summarised in Section 1.1, the UK has designated authorities with clear roles and responsibilities.
The following sections summarise the roles and responsibilities of key stakeholders in the UK’s National Inventory System (NIS). 1.2.2.1 Inventory Agency – Ricardo Consortium A 4-year contract starting in 2021 was established for the Inventory Agency in 2020 following a competitive tendering exercise.
This work will continue under a 10-year contract which was awarded in 2024 and will start in April 2025; the consortium to which the new contract was awarded was the same Ricardo -led consortium with limited changes to roles and Ricardo leads the consortium responsible for compiling the inventory, under contract to DESNZ. Ricardo is responsible for all aspects of national inventory preparation, reporting and quality management.
The current consortium consists • UKCEH – overall responsibility for the LULUCF estimates. 26 Greenhouse Gas Emissions Trading Scheme (Amendment) and National Emissions Inventory Regulations 2005

UK NID 2025 (Issue 1) Ricardo Page 52 • Forest Research – responsible for forestland estimates that feed into the LULUCF • Aether – responsible for estimates from railways and the OTs and CDs; and DA • Ray Gluckman Consulting – contributions to the F-gas inventory.
Ricardo, together with the project partners, prepares the NAEI which is the core air emissions database from which the GHGI is extracted. This arrangement ensures consistency in reporting across all air emissions for different reporting purposes (UNFCCC, U nited Nations Economic Commission for Europe, UK statistics etc.).
Activities collecting and processing data from a wide range of sources; selecting appropriate emission factors and estimation methods according to IPCC guidance; compiling the inventory; managing inventory QA/QC including QC of raw and processed data and data management tools, documentation and archiving, prioritisation of methodology and data improvements; carrying out uncertainty assessments; delivering the NID (including CRT tables) by deadlines set to the UNFCCC on As the designated Inventory Agency for the UK GHG National Inventory System (NIS), Ricardo has the following roles and • Co-ordination with DESNZ to deliver the NIS; • Review of current NIS performance and assessment of required development action; • Scheduling of tasks and responsibilities to deliver GHG inventory and NIS. • Drafting of agreements with key data providers; and, • Review of source data and identification of developments required to improve GHG • Documentation and archiving; • Dissemination of information regarding NIS to Key Data Providers; and, • Management of inventory QA/QC plans, programmes, and activities.
• Data acquisition, processing, and reporting; and, • Delivery of NID (including associated CRT tables) to time and quality. The Inventory Agency has formal systems in place to ensure that staff working on the inventory are well trained and able to carry out their duties effectively and efficiently.
The technical competence of the staff is facilitated through a combination of th e formal Ricardo and inventory-specific staff management and training systems. Roles and responsibilities for all inventory team members are clearly defined, and a comprehensive system of QA/QC is in place.
Annex 4 sets out the QA/QC plan in detail. Ricardo systems ensure subcontractors are managed actively and deliver inputs to the inventory on time and to the specified quality.
The contact point for the Inventory Agency is provided on the Contacts page of the NID. UK NID 2025 (Issue 1) Ricardo Page 53 The ADAS Consortium, under contract to Defra, is responsible for the preparation and development of the agriculture inventory.
The ADAS Consortium conducts specific research in the agriculture sector and provides finalised GHG emissions data to Ricardo for inclusion within the UK GHGI, is directly responsible for compiling the agriculture sections of the CRT, and for maintaining documentation and archiving of their models and processes. Ricardo is responsible for checking consistency between outputs.
• ADAS – lead contractor, Modelling and database management, Sheep, arable and • Rothamsted Research – dairy, pig, poultry and other livestock estimates, and • Cranfield University – Cattle Tracing System27(CTS) pre-processing, beef and arable • UKCEH - June Agricultural Census and Robust Farm Type pre-processing, sector- wide data analysis and high-resolution mapping 1.2.2.2 Key Data Providers and Reference Sources The organisations that provide the raw data to the UK GHGI include a wide range of government departments, non-departmental public bodies and government agencies, private companies, and industrial trade associations. Within the UK GHG NIS, organisations that are Key Data Providers have the following roles Data quality, Format, Timeliness, Security • delivery of source data in the appropriate format and in time for inventory compilation, allowing for completion of required QA/QC procedures; • assessment of their data acquisition, processing and reporting systems, having regard • identification of any required organisational or legal development and resources to meet more stringent NIS data requirements, notably the security of data provision in • communication with DESNZ, Ricardo and their peers or members to help to disseminate information regarding the GHG inventory and NIS.
Energy statistics required for compilation of the GHGI are obtained from DUKES, which is compiled and published annually by a team of energy statisticians within DESNZ. Information on industrial processes is provided either directly to the Inventory Agency by the individual plant operators or • The Environment Agency's (EA) Pollution Inventory for England (PI); • Natural Resources Wales’s (NRW) Emissions Inventory for Wales (WEI); • The Scottish Environment Protection Agency’s (SEPA) Scottish Pollutant Release 27

UK NID 2025 (Issue 1) Ricardo Page 54 • The Northern Ireland Environment Agency’s (NIEA) Northern Ireland Pollution • The DESNZ Offshore Petroleum Regulator for Environment & Decommissioning (DESNZ OPRED) Environmental and Emissions Monitoring System (EEMS) Reporting to these UK inventories for the purposes of environmental regulation is a statutory requirement for industries under the Environmental Permitting Regulations (EPR).
The data from these inventory sources is also used to quality check data provided voluntarily by companies directly to Ricardo. In addition, the Inventory Agency receives energy, fuel compositional data and emission estimates from all UK installations that operate within the UK Emissions Trading System (UK ETS), from detailed annual operator returns to the UK regulators of UK ETS (EA, SEPA, NRW, NIEA, DESNZ OPRED) 28.
These data are used by the Inventory Agency and the DESNZ energy statistics team to improve the UK energy balance and emission estimates for high - emitting source categories in the Energy and IPPU sectors (see Annex 5.2 for further details). The UK Centre for Ecology and Hydrology (UKCEH) compiles estimates of emissions and removals from LULUCF as part of the Ricardo consortium using land-use data and information on forestry from the Forestry Commission Research Agency (an executive agency of the Forestry Commission, known as Forest Research), Government Departments, DAs and from The ADAS consortium compiles the inventory for agricultural emissions using agricultural statistics from Defra and the Northern Ireland Department of Agriculture, Environment and 1.2.2.3 UK Inventory Improvement Programme Each year the inventory is updated to include the latest data available.
Improvements to the methodology are made and are backdated to ensure a consistent time series. Methodological changes are made to take account of new research and data sources, any new guidance from IPCC, relevant work, or emission factors from sources such as EMEP – the European Monitoring and Evaluation Programme, which sits under the Convention on Long Range Transboundary Air Pollution (CLRTAP), the European Environment Agency (EEA) and the US Environmental Protection Agency (EPA), or from specific research programmes sponsored by DESNZ and other UK Departments.
The UK NIS has a formal Inventory Improvement Programme, overseen by the NISC. This achieves the dual aims of (i) progressing research to improve the UK GHGI data quality, and (ii) developing inter departmental/agency working relationships to integrate inv entory-related information from across Government.
The NISC helps prioritise improvements across the inventory. These improvements are designed to improve the transparency, accuracy, consistency, comparability, and completeness of the inventory29.
Incremental improvements are made routinely to ensure the 28 The UK Emissions Trading Scheme (UK ETS) replaced the UK’s participation in the EU ETS on 1 January 2021. UK based operators (except for electricity generators in Northern Ireland, who will remain in EU ETS in accordance with the terms of the Protocol on Ireland/Northern Ireland to the Withdrawal Agreement) will now report their emissions under the UK ETS.
For the purposes of calculating UK emissions statistics, teams should use EU ETS data for emissions arising up to December 31st, 2020, and use UK ETS data for emissions emitted from 1st January 2021. As the UK ETS was initially designed to provide a smooth transition for relevant sectors from the EU to the UK scheme, the two data sets are compatible.
29 As detailed in chapter 6.5 of the 2006 IPCC Guidelines. Available nggip.iges.or.jp/public/2006gl/pdf/1_Volume1/V1_6_Ch6_QA_QC.pdf

UK NID 2025 (Issue 1) Ricardo Page 55 inventory uses the most accurate activity data and emission factors.
A detailed and prioritised list of larger inventory improvement tasks is maintained by the Inventory Agency. The list is kept under review continually and is formally reviewed annually at a NISC meeting.
This list is prioritised by taking into account the Key Category Analysis (see Section 1.4), the quantitative uncertainty analysis, sector and pollutant expert judgements, and the future obligations of the inventory. The timing of the improvements and resourcing of the work are important considerations for the NISC.
The Single National Entity takes the final decision on timing and implementation of improvements to the inventory. 1.2.2.4 Overview of Inventory Preparation and Management For details of inventory preparation, see Section 1.2.
The Environment Agency was appointed as the UK Registry Administrator for the Kyoto Registry and EU/UK ETS by BEIS30. While it has now been established that a Registry could be used under PA article 6.2, it is yet to be confirmed whether this will be used by the UK.
The UK for this purpose comprises England, Wales, Scotland, Northern Ireland, offshore oil and gas installations and Gibraltar. The Environment Agency is a Government Agency.
The present UK GHG inventory for the period 1990 -2023 was compiled in accordance with the 2006 IPCC Guidelines for National Greenhouse Gas Inventories (IPCC, 2006). As discussed in paragraph 12 (a) in the fifty -second to fifty -fifth session of the UNFCCC Subsidiary Body for Scientific and Technological Advice 31, while the IPCC have since published a refinement to the 2006 IPCC guidelines (IPCC, 2019), these are yet to be adopted for use in historic inventory reporting under the UNFCCC but can be used in some cases if 1.2.2.5.2 Data collection, processing, and storage The data acquisition task provides the fundamental activity data from which the GHGI is constructed.
The process starts by June with the annual requests for data. A database which contains a list of contacts and datasets is used to track progress of the data acquired.
The following activities are carried out each year, in order, as the inventory is Improvements to calculation methods are implemented before the inventory is compiled. These improvements are in part based on recommendations of UNFCCC reviews, peer reviews, bilateral reviews and relevant research sponsored by DESNZ, Defra or other Requests for activity data and background data are issued to a wide range of data suppliers.
Each request is issued with a unique code, and a database is used to track the request and the data supplied from that request. 30 BEIS has since been dissolved, and the relevant responsibilities of BEIS have been granted to DESNZ 31

UK NID 2025 (Issue 1) Ricardo Page 56 Activity data received are examined.
Anomalies are investigated, such as time series discrepancies, or large changes in values from the previous to the current inventory year. Data are prepared to allow emissions of direct and indirect GHG to be estimated.
Provisional emissions are estimated using the most recent activity data available. A series of internal reviews are carried out to detect anomalies in the estimates (time series variations and year to year changes).
Errors and omissions are then rectified. Emissions reporting (including background data) Estimates of emissions are prepared for the various reporting formats (e.g.
UNFCCC, UNECE etc. including differing geographical coverages).
Draft reports are written to satisfy the reporting criteria of the various agencies, e.g. the The reports are reviewed internally, by external contributing agencies, and by DESNZ.
Errors and omissions are then rectified. Final reports and data sets are then submitted via approved reporting routes, published in print and made available on publicly accessible web sites.
1.2.3 Archiving of Information At the end of each inventory cycle, all data, spreadsheets, databases and reports are archived, allowing all data to remain traceable, should it be needed in future years. The system outlined above complies with the QA/QC procedures outlined in Volume 1, The ADAS consortium and UKCEH, who are the sector experts for agriculture and LULUCF, respectively, have their own systems in place for data collection.
As the Inventory Agency responsible for compiling the overall inventory estimates, Ricardo receives completed emission estimates from these organisations as part of the annual data collection process. Ricardo has work programmes in place with UKCEH and Rothamsted to help harmonise the quality systems used with those used by Ricardo in the core GHG inventory delivery process.
1.2.4 Process for Official Consideration and Approval of Inventory To meet the detailed requirements of a National System and to ensure the UK efficiently and effectively works towards implementing best practices, a formal cross-Government body, the National Inventory Steering Committee (NISC) was formed in 2006. The NISC is tasked with the official consideration and approval of the national inventory prior to submission to the

UK NID 2025 (Issue 1) Ricardo Page 57 UNFCCC.
This pre-submission review is achieved at a NISC meeting prior to the finalisation of the inventory, and any recalculations to the inventory are presented and discussed at this One of the main roles of the committee is to assist the DESNZ GHG inventory management team to manage and to prioritise the over -arching inventory QA and facilitate review and improvement and better communication between inventory stakeholders across gover nment Members of the Steering Committee include the Inventory Agency team at Ricardo, other contractors, plus appropriate sector, legal and economic experts. These experts are responsible for reviewing methodologies, activity data, emission factors and emission estimates at a sectoral level and for reporting their findings and recommendations to the Steering Committee on a regular basis.
The committee is responsible for ensuring that the inventory meets international standards of quality, accuracy, and completene ss, and is delivered on time each year to the UNFCCC. The NISC is responsible for agreeing the priorities for the UK GHGI improvement programme. Where inventory improvement research is commissioned by the NISC, the research reports are reviewed and approved for use within the UK GHGI compilation by members of the NISC, managed by DESNZ, as part of the pre - Following the NISC meeting in the autumn, any changes to the inventory methodology are signed off by the Director of Science and Innovation for Climate and Energy (SICE), who is the Senior Responsible Officer in DESNZ. Final technical sign -off of inventory outputs rests with the Inventory Agency, as part of the governance procedures agreed with DESNZ as Single National • Any outputs relating to financial mechanisms are signed off by the Senior Responsible Officer at the Inventory Agency, as evidence that all quality control has been conducted on these outputs • National inventory outputs and technical delivery sign-off (e.g. on improvement projects) are signed off by either the inventory Senior Analyst or Technical Director at their roles and responsibilities in relation to the preparation and development of the national inventory. These tables include organisations from the following categories, many of which are classed as key data • UK government departments – including DESNZ, the Department for Environment, Food and Rural Affairs (Defra), and Department for Transport (DfT) • DAs in Scotland, Wales, and Northern Ireland • Inventory contractors (who compile data for the Inventory among other tasks) • Government agencies (e.g. environmental regulators) • Industry bodies or associations • Consultants and invited experts The development of the inventory is driven through the NISC, which meets twice a year to discuss the outcomes of recent peer, internal and expert reviews and to agree the prioritisation, funding, implementation, and review of items on the UK inventory improvement programme. The Key Category Analysis and the uncertainty analysis, qualitative analysis from Inventory Agency experts as well as recommendations from reviews of the UK GHGI are used as guidance to help the members of the NISC make decisions on which improvements are the

UK NID 2025 (Issue 1) Ricardo Page 58 most important. Key categories with high uncertainty are given priority over non-key categories or categories with a low uncertainty. The annual inventory review feedback from the UNFCCC and outcomes from QA/QC checks, as well as sector-specific peer- or bilateral review findings are also considered to guide decisions on UK GHGI improvement priorities. A qualitative uncertainty analysis of the inventory is implemented by the Inventory Agency. This qualitative uncertainty analysis supports the Key Category Analysis and helps determine the highest priority emission sources in the UK where methodological improvements could be applied to improve the accuracy of emission estimates, or more detailed reporting used to improve transparency. This qualitative assessment is conducted by experts of the inventory team within the inventory cycle, including through a po st-submission review of data sources, methods and feedback from the UNFCCC ERTs.
In spring each year, DESNZ and the Inventory Agency hold a review meeting, at which the findings of the UN reviews, other peer reviews commissioned by DESNZ, internal post - submission review and qualitative analysis of source categories are discussed in ord er to develop a comprehensive list of inventory improvement items for discussion, prioritisation and

UK NID 2025 (Issue 1) Ricardo Page 59 Organisation Role in relation to NISC Key NISC responsibilities DESNZ – Science and Innovation for Climate and Energy (SICE) Directorate • Manager of GHG research contracts • DESNZ annual climate change statistics • Administer functions of Single National Entity for the • Overall responsibility for inventory development, • Manage GHG inventory research contracts • Ensure that UK GHGI conforms to UN international Defra – Air Quality & Industrial Emissions Team in the Environmental • Air quality (AQ) inventory manager • Manager of AQ research contracts • Ensure that UK AQ inventory conforms to UN international standards and requirements • Overall responsibility for AQ inventory development, • With DESNZ, ensure coordinated approach to improvements across GHG and AQ inventories, Defra • Liaison between Defra and NISC • Provide an analytical overview of sectors that Defra have responsibility for (such as agriculture and waste • Provide link with Defra climate change mitigation DESNZ – Carbon Budgets • UK Climate Change Programme • Inform NISC of UK programme developments • Explore links between inventory and carbon budgets and potential requirements for either area DESNZ – Industrial Energy • UK Emissions Trading System (UK ETS) • Provide UK ETS fuel use and fuel characterisation datasets for determining industrial fuel use statistics and GHG emission from combustion sources • Improve links between UK ETS registry and GHG

UK NID 2025 (Issue 1) Ricardo Page 60 Organisation Role in relation to NISC Key NISC responsibilities DESNZ – International Net Zero (INZ) • International negotiations • Feed international emissions inventory expectations back to the NISC to ensure the UK complies and develops the inventory accordingly • Provide information on future international developments and changes to expectations • Provide advice on the implications of domestic changes to the inventory in an international arena DESNZ – Science and Innovation for • LULUCF Inventory manager • Provide LULUCF inventory data that conforms to UNFCCC international standards and requirements • Work with the NISC to ensure highest quality data Defra – Farming and Food Science • Agriculture Inventory Manager • Providing agriculture inventory data that conforms to UN international standards and requirements • Work with the NISC to ensure highest quality data Defra – Waste • Waste • To provide waste policy expertise to the inventory, • To assist in improving landfill waste data quality DESNZ – Energy Statistics (DUKES) • Energy statistics • Annual publication of Digest of UK Energy Statistics • Providing energy statistics to inform the UK inventory • Environment Agency for England • Scottish Environment Protection • Northern Ireland Environment • Management, compilation, QA/QC and reporting of pollutant emission inventories/registers under the Integrated Pollution Prevention and Control (IPPC) regulations, and EU ETS annual emission reporting • Ensure that the pollutant emission inventories for industrial processes regulated under IPC/IPPC (PI, SPRI, ISR) are presented in the required format and timescale for inventory estimation and reporting • Collate information in annual emission reports for UK

UK NID 2025 (Issue 1) Ricardo Page 61 Organisation Role in relation to NISC Key NISC responsibilities DESNZ OPRED • Offshore oil and gas regulator (EEMS, UK • Providing offshore oil and gas industry annual activity and emission data to inform the UK inventory • Regulation of the offshore oil and gas industry, including management of the Environmental and Emissions Monitoring System (EEMS) of environmental emissions from that sector Department for Transport (DfT) • Transport • Publication of transport statistics each year • Providing transport statistics to inform the UK Devolved Administrations • Inventories for Devolved Administrations • Devolved administration climate change legislation and statutory GHG targets • General review function for completeness and accuracy of UK inventory from a devolved perspective, including ensuring the integration of local datasets and specific research where appropriate. • Aid NISC in understanding the implications of the UK inventory for the devolved administration inventories, legislation, GHG targets and other relevant context. GHG inventory contractor (Ricardo) • UK greenhouse gas inventory compilation • Contractor responsible for the UK GHG inventory; activity data, methods, emission factors, emissions estimation, reporting and archiving • Compile the annual National Inventory Document (NID) and Common Reporting Tables (CRT) • Participate in sectoral expert panels as required GHG inventory project partners (Aether) • Inputs to GHG inventory compilation and • Contractor responsible for emissions from railways, and from Overseas Territories and Crown • Joint role in managing the inventory improvement programme and development of QA/QC procedures, with necessary firewalls between work areas, to avoid

UK NID 2025 (Issue 1) Ricardo Page 62 Organisation Role in relation to NISC Key NISC responsibilities GHG inventory project partners LULUCF inventory • Contractor responsible for LULUCF inventory, activity data, methods, emission factors and removals • Prepare and develop LULUCF inventory of emissions and removals and deliver on time for incorporation • Participate in sectoral expert panels as required GHG inventory project partners (Forest • LULUCF inventory (forestry component) • Contractor responsible for forestry elements of the • Participate in sectoral expert panels as required Agricultural inventory contractor (ADAS, • Agriculture Inventory compilation and • Contractor responsible for agriculture inventory; activity data, methods, emission factors and emission • Prepare and develop agriculture inventory and deliver on time for incorporation into national inventory • Participate in sectoral expert panels as required DESNZ – Analysis • Energy modelling and projections • Produce UK CO2 projections Defra – Stratospheric Ozone and • F-gases • To provide F-gas policy expertise to the inventory • To assist in improving F-gas data quality Organisation Role in relation to NISC Key NISC responsibilities • Atmospheric measurements and interpretation at Mace Head, Ireland, and other tall tower sites.
• Provide atmospheric measurements and interpretation of these data collected at Mace Head and other tall tower sites, for use in inventory data • Prepare comparison between estimated and observed emissions for the NID

UK NID 2025 (Issue 1) Ricardo Page 63 Organisation Role in relation to NISC Key NISC responsibilities External reviewers • Representation of industries, industry organisations and independent experts in the development of the national • Other experts or representatives may be asked to participate in sectoral expert panels or to review key sources or sources where significant changes to methods, activity data or emission factors have occurred e.g. ONS, Fuels industry UK, Offshore Energies UK, Tata Steel, Electricity Supply Industry, international inventory experts etc. UK NID 2025 (Issue 1) Ricardo Page 64 The methods used to estimate emissions are described in detail in the relevant sections of this report. The GHGs emissions reported are estimated using methodologies which are either directly from the 2006 IPCC Guidelines, or a methodology that is in accordance with 2006 IPCC guidelines, such as those set out in the 2019 refinement to the 2006 IPCC guidelines. are described in more detail in the subsequent Chapters and Annexes. CRT sector Comments on methods 1A • Basic combustion module (fuel use * emission factor); • Transport models (see MS 6 to MS 10); and, • Carbon balance approach (See MS 4). 1B • Carbon Balance approach (See MS 4); • DESNZ EEMS inventory (See Annex 5.1.1.2.2); and, • Gas leakage data from network operators (See MS 19). 2A • Cement IPCC Tier 2 approach (see Section 4.2.2); • Lime Approach is comparable to IPCC Tier 2, although the Tier 1 default factor is used in the reporting of emissions; • IPCC Tier 2 approach, UK-specific factors from UK, and UK and EU • IPCC Tier 2 approach, UK-specific factors from UK and EU • Other carbonates – Tier 1 approach for earlier part of time-series, Tier 2 for years covered by UK and EU ETS. 2B • Emissions calculated based on emissions data from industry, UK and EU ETS, and the environmental regulators’ inventories, except o Use of EU and other MS statistics to estimate methanol o Use of IPCC default factors for CH4 from ethylene oxide, acrylonitrile, carbon black in years where no environmental regulators’ inventories data available; and, o Use of IPCC default factor for CO2 from ethylene dichloride across 2C • Iron and Steel - 2 stage carbon balance and UK and EU ETS/operator carbon factors for carbonate use and arc furnaces (see MS 4); • Spreadsheet model and operator reported emissions for aluminium and • Tier 1 approach for non-ferrous metal production. 2D • Emissions calculated based on IPCC defaults for non-energy use of fuels; • IPCC method based as a proportion of the amount of fuel consumed for urea consumption in road transport. 2E, 2F • Spreadsheet models to estimate emissions of F-gases. UK NID 2025 (Issue 1) Ricardo Page 65 CRT sector Comments on methods 2G • Spreadsheet models to estimate emissions of F-gases; • NHS research into anaesthetic use; • Pollution inventory data for other uses of N2O; and, • Statistics on cream consumption and Danish inventory assumptions for N2O as a propellant for whipped cream. 3A • Emissions calculated based on animal population data and appropriate EFs. 3B • Emissions calculated based on animal population data and appropriate EFs. 3D • Emissions calculated based on animal population data, fertilizer data and 3F • Emissions calculated based on IPCC methodologies and USEPA EFs. 3G • Tier 1 approach for liming. 4 • Mathematical models used to estimate emissions and removals from Land- • CARBINE model used to estimate emissions and removals from Forestry, 5A • The Methane Emissions from Landfill model (MELmod). 5B • UK waste activity data and IPCC default emission factors. 5C • Country specific emission factors, partially based on Pollution Inventory data and IPCC default/other literature emission factors. 5D • IPCC default method using country specific activity data for all N2O and CH4 from private waste-water management systems and industrial waste-water • Data from operator returns to the regulator for water company waste-water The sources of data used are documented in the relevant sections of this NID. Much of the Relevant activity data contained in the source Digest of UK Energy Statistics (UK Department for Energy Security and Net • Energy statistics for the UK (imports, exports, production, consumption, demand) of liquid, solid and gaseous fuels; and, • Calorific values of fuels and conversion

UK NID 2025 (Issue 1) Ricardo Page 66 Relevant activity data contained in the source (UK ETS regulatory agencies in the UK; data supplied via UK Department for Energy Security • Emissions from installations and characteristics of fuels consumed; • Energy data are aggregated by sector and used to inform inventory estimates; and, • Fuel quality data are used to derive up to date carbon emission factors for major fuels in energy intensive sectors. • The UK was part of the EU ETS up until 2020, and from 2021 onwards formed the UK ETS. Both sources are used across the time series within the inventory, and therefore there are references to both • Vehicle km according to vehicle type and • Vehicle licensing statistics (split in vehicle km by fuel type); and, • Selected domestic and international civil Northern Ireland Inventory of Statutory Releases, transport data (NI Department of Agriculture, the Environment and Rural Affairs, NI Department for Regional • Traffic count and vehicle km data for • Information on regulated processes in NI. • Detailed domestic and international civil (Environment Agency and Natural Resources • Information on emissions from regulated processes in England and Wales. Scottish Pollutant Release Inventory (Scottish Environment Protection Agency) • Information on regulated processes in • Lead and sulphur contents of fuels, benzene content of petrol, RVP of petrol. Environmental Emissions Monitoring System • Detailed inventory of oil and gas emissions.
UK NID 2025 (Issue 1) Ricardo Page 67 Relevant activity data contained in the source UK Iron and Steel Industry Annual Statistics (International Steel Statistics Bureau) • Energy production and consumption in the • Other statistics regarding the Iron and Steel United Kingdom Minerals Yearbook • Statistical data on minerals production, • Vehicle km data by vehicle type and road • Automatic Number Plate Recognition (ANPR) data used to help define fleet composition on different road types in the Key data sources within the Energy sector are further elaborated in Annex 5.1. These include the annually updated data sets EEMS, the PI, SPRI and ISR listed above, and other one -off studies that are used across several source categories (Baggott et al., 2004 and Scarborough et al., 2017). DUKES is described in more detail in Annex 5.2. Key categories are defined as the sources of emissions that have a significant influence on the year, derived from the IPCC Approach 1 and 2 key category analyses. Tables are included for the analysis with and without LULUCF and for the base year and most recent year estimated. Details of the key source category analysis are given in Annex 1. A trend cannot be calculated for the base year alone, and so the tables for the base year only contain key source categories Convention (UNFCCC scope). A second analysis for the submission under the Paris Agreement (PA) scope has also been undertaken; however, further details of this analysis are not presented here as the analysis did not affect the key categories list. contain, key categories within the energy sector. The Key Category Analysis (KCA) ranking system is an additional tool that the UK has developed to aid in the prioritisation of improvement work. The KCA ranking system works by allocating a score based on how high categories rank in the base year and most recent year level assessments and the trend assessment for the approach 1 KCA including LULUCF. For example, if CO 2 from road transport liquid fuel use is the 4 th highest by the base year level assessment, 3rd highest by the most recent year level assessme nt and has the 5th highest trend assessment then its score would be 4+3+5=12. The categories are then ranked from lowest score to highest, with draws in score resolved by the most recent year level assessment. UK NID 2025 (Issue 1) Ricardo Page 68 The assessments excluding LULUCF are ignored for this exercise, as the LULUCF sectors would only be included in half of the assessments and would therefore give an Following IPCC good practice, a qualitative analysis of the inventory has been made to identify key categories. Details of this analysis are given in Annex 1. This has not identified any further categories that are not already identified as part of the Approach 1 or Approach 2 analyses.
1A (Stationary) Oil CO2 L2, T2 1A1 Energy solid fuels CO2 L1, T1 1A1 Energy liquid fuels CO2 L1, T1 1A1 Energy gaseous fuels CO2 L1, T1 1A1 Energy other fuels CO2 L1, T1 1A2 Manufacturing industries and solid 1A2 Manufacturing industries and 1A2 Manufacturing industries and 1A3a Domestic liquid fuels CO2 L1 1A3b Road liquid fuels CO2 L1, T1 1A3c liquid fuels CO2 L1, T1

UK NID 2025 (Issue 1) Ricardo Page 69 1A3d Domestic liquid fuels CO2 L1, T1 1A4 Other solid fuels CO2 T1 1A4 Other liquid fuels CO2 L1, T1 1A4 Other gaseous fuels CO2 L1, T1 1A5 liquid fuels CO2 L1, T1 1B1 Coal mining and handling CH4 T1 1B2 Oil and gas extraction CH4 L1 1B2 Oil and gas extraction CO2 L1, T1 1B2 Natural Gas Transmission CH4 L2, T2 2A1 Cement production CO2 L1 2B Chemical industries CO2 T2 2B1 Ammonia production CO2 T1 2B2 Nitric acid production N2O T1 2B3 Adipic acid production N2O T1 2B8 Petrochemical and carbon black production CO2 L1, T1 2B9 Fluorochemical production HFCs, PFCs, 2C1 Iron and steel production CO2 L1 2F Product Uses as Substitutes for ODS HFCs L2, T2 2F1 Refrigeration and air conditioning HFCs, PFCs, 2G Other Product Manufacture and Use N2O L2, T2

UK NID 2025 (Issue 1) Ricardo Page 70 3A Enteric Fermentation CH4 L2, T2 3A1 Enteric fermentation from Cattle CH4 L1, T1 3A2 Enteric fermentation from Sheep CH4 L1, T1 3B Manure Management N2O L2, T2 3B1 Manure management from Cattle CH4 L1, T1 3B1 Manure management from Cattle N2O L1 3D Agricultural soils N2O L1, T1, L2, T2 4A Forest land CO2 L1, T1, L2, T2 4B Cropland CO2 L1, T1, L2, T2 4C Grassland CH4 L1, T1, L2, T2 4D Wetlands CH4 L1, T1, L2, T2 4E Settlements CO2 L1, T1, L2, T2 4G Harvested wood products CO2 L1, T1 5A Solid waste disposal CH4 L1, T1, L2, T2 5B Biological treatment of solid waste CH4 L1, T1, L2, T2 5B Biological treatment of solid waste N2O L2, T2 5C Waste Incineration CO2 L2, T2 5D Wastewater treatment and discharge CH4 L1, T1, L2, T2 5D Wastewater Handling N2O L2, T2

UK NID 2025 (Issue 1) Ricardo Page 71 1A1 Energy solid fuels CO2 L1 1A1 Energy liquid fuels CO2 L1 1A1 Energy gaseous fuels CO2 L1 1A2 Manufacturing industries and 1A2 Manufacturing industries and 1A2 Manufacturing industries and 1A3b Road liquid fuels CO2 L1 1A3d Domestic liquid fuels CO2 L1 1A4 Other solid fuels CO2 L1 1A4 Other liquid fuels CO2 L1 1A4 Other gaseous fuels CO2 L1 1A5 liquid fuels CO2 L1 1B1 Coal mining and handling CH4 L1 1B2 Oil and gas extraction CH4 L1 1B2 Oil and gas extraction CO2 L1 1B2 Natural Gas Transmission CH4 L2 2A1 Cement production CO2 L1 2B Chemical industries CO2 L2

UK NID 2025 (Issue 1) Ricardo Page 72 2B2 Nitric acid production N2O L1 2B3 Adipic acid production N2O L1 2B8 Petrochemical and carbon black production CO2 L1 2B9 Fluorochemical production HFCs, PFCs, 2C1 Iron and steel production CO2 L1 2G Other Product Manufacture and Use N2O L2 3A Enteric Fermentation CH4 L2 3A1 Enteric fermentation from Cattle CH4 L1 3A2 Enteric fermentation from Sheep CH4 L1 3B1 Manure management from Cattle CH4 L1 3D Agricultural soils N2O L1, L2 5A Solid waste disposal CH4 L1, L2

UK NID 2025 (Issue 1) Ricardo Page 73 1A (Stationary) Oil CO2 L2, T2 1A1 Energy solid fuels CO2 L1, T1 1A1 Energy liquid fuels CO2 L1, T1 1A1 Energy gaseous fuels CO2 L1, T1 1A1 Energy other fuels CO2 L1, T1 1A2 Manufacturing industries and 1A2 Manufacturing industries and 1A2 Manufacturing industries and 1A3a Domestic liquid fuels CO2 L1 1A3b Road liquid fuels CO2 L1, T1 1A3c liquid fuels CO2 L1, T1 1A3d Domestic liquid fuels CO2 L1, T1 1A4 Other solid fuels CO2 T1

UK NID 2025 (Issue 1) Ricardo Page 74 1A4 Other liquid fuels CO2 L1, T1 1A4 Other gaseous fuels CO2 L1, T1 1A5 liquid fuels CO2 L1, T1 1B1 Coal mining and handling CH4 T1 1B2 Oil and gas extraction CH4 L1 1B2 Oil and gas extraction CO2 L1, T1 1B2 Natural Gas Transmission CH4 L2, T2 2B1 Ammonia production CO2 T1 2B2 Nitric acid production N2O T1 2B3 Adipic acid production N2O T1 2B8 Petrochemical and carbon black production CO2 L1, T1 2B9 Fluorochemical production HFCs, PFCs, 2C1 Iron and steel production CO2 L1 2F Product Uses as Substitutes for ODS HFCs L2, T2 2F1 Refrigeration and air conditioning HFCs, PFCs, 2G Other Product Manufacture and Use N2O L2, T2 3A Enteric Fermentation CH4 L2, T2 3A1 Enteric fermentation from Cattle CH4 L1, T1

UK NID 2025 (Issue 1) Ricardo Page 75 3A2 Enteric fermentation from Sheep CH4 L1, T1 3B1 Manure management from Cattle CH4 L1, T1 3B1 Manure management from Cattle N2O L1 3D Agricultural soils N2O L1, T1, L2, T2 5A Solid waste disposal CH4 L1, T1, L2, T2 5B Biological treatment of solid waste CH4 L1, T1, L2, T2 5B Biological treatment of solid waste N2O L2, T2 5C Waste Incineration CO2 L2, T2 5D Wastewater treatment and discharge CH4 L1, T1, L2, T2 5D Wastewater Handling N2O L2, T2 1A1 Energy solid fuels CO2 L1 1A1 Energy liquid fuels CO2 L1 1A1 Energy gaseous fuels CO2 L1 1A2 Manufacturing industries and 1A2 Manufacturing industries and 1A2 Manufacturing industries and

UK NID 2025 (Issue 1) Ricardo Page 76 1A3b Road liquid fuels CO2 L1 1A3d Domestic liquid fuels CO2 L1 1A4 Other solid fuels CO2 L1 1A4 Other liquid fuels CO2 L1 1A4 Other gaseous fuels CO2 L1 1A5 liquid fuels CO2 L1 1B1 Coal mining and handling CH4 L1 1B2 Oil and gas extraction CH4 L1 1B2 Oil and gas extraction CO2 L1 1B2 Natural Gas Transmission CH4 L2 2B3 Adipic acid production N2O L1 2B8 Petrochemical and carbon black production CO2 L1 2B9 Fluorochemical production HFCs, PFCs, 2C1 Iron and steel production CO2 L1 2G Other Product Manufacture and Use N2O L2 3A Enteric Fermentation CH4 L2

UK NID 2025 (Issue 1) Ricardo Page 77 3A1 Enteric fermentation from Cattle CH4 L1 3A2 Enteric fermentation from Sheep CH4 L1 3B1 Manure management from Cattle CH4 L1 3D Agricultural soils N2O L1, L2 5A Solid waste disposal CH4 L1, L2 Within the NAEI, QA/QC activities • Quality Control (e.g.
raw data checks, calculation checks, output checks) to minimise the risk of errors within the available resources to deliver the inventory; • Quality Assurance (e.g. peer reviews, bilateral reviews, expert reviews) whereby independent experts periodically review all or part of the inventory to identify potential • Verification where alternate independent datasets are available to compare against The current system complies with the Tier 1 procedures outlined in the IPCC Good Practice Guidance (IPCC, 2006) and also includes a range of bespoke sector specific QA/QC activities that comply with Tier 2.
Ricardo, the Inventory Agency, is also fully accr edited to ISO 9001:2015 and ISO 14001: 2015 This accreditation provides additional institutional standards which the Inventory Agency is required to apply to all projects and ensures that the wider company conforms to good practice in project management and quality assurance. For more information on QA/QC, please refer to Annex 4.
The UK GHG inventory estimates uncertainties using both Approach 1 (error propagation) and Approach 2 (Monte Carlo simulation) described by the IPCC. Approach 1 provides estimates of uncertainty by GHG according to IPCC sector.
Approach 2 considers the cor relations between sources and provides estimates of uncertainty according to GHG in 1990 and the latest reporting year, and by IPCC sector. Approach 2 (Monte Carlo simulation) suggests that the uncertainty in the combined GWP weighted emissions of all the greenhouse gases is 4.9% in 1990 and 2.8% in 2023.
The trend

UK NID 2025 (Issue 1) Ricardo Page 78 in the total GWP weighted emissions expressed as the fall between 1990 and 2023 is -52%, with a 95% confidence interval of between -58% and -48%. A full description of the uncertainty analysis is presented in Annex 2.
The UK GHG inventory aims to include all anthropogenic sources of GHGs. This section outlines the sources assessed as ‘Not Estimated’.
UK NID 2025 (Issue 1) Ricardo Page 79 Explanation for not estimating Estimate N It is estimated that the decomposition of 1 t of the fire suppression agent FK 5-1-12 generates about 400 t CO2 eq PFCs. As this product is used only at one small magnesium production plant and has been trialled at one larger plant, total emissions in the United Kingdom due to the decomposition of FK 5-1-12 could be up to about 2 kt CO2 eq per year since 2012 Based on consultation with the small number of magnesium manufacturers in the UK.
Y When deriving an estimate of emissions based on the IPCC default methodology and using the largest of the 2003-5 UK IPCC guidelines the estimate of emissions is smaller than the thresholds (both as a percentage of national emissions and as an absolute value of emissions) to be considered insignificant. Consultation with industry has indicated that current UK Based on data for 2003-5, no other data Y When deriving an estimate of emissions based on the IPCC default methodology and using the 2003 UK production capacity estimate of emissions is 3 orders of magnitude smaller than the thresholds (both as a percentage of national emissions and as an absolute value of emissions) to be considered insignificant.
Consultation with industry has indicated that current UK production capacity is smaller than in 2003, and the limited remaining production processes do not require any F-Gases. Based on data for 2004, no other data Y Very small quantities of PFCs are sold in the UK market for this application, but it is believed that these are sold exclusively for hermetically sealed applications and products that are sold on to This is a conservative assumption that the upper limit of PFC sales to the UK is entirely used and emitted within the UK for heat transfer fluids, although our understanding is that the majority of this PFC is emitted outside 32 Where IE means “included elsewhere” 33 Specifically the lowest national total annual emissions excluding LULUCF since 1990

UK NID 2025 (Issue 1) Ricardo Page 80 Explanation for not estimating Estimate N Not estimated due to insufficient data.
Emissions are expected No suitable data identified to generate even an Y Data on Overseas Territory activity for this source are not Estimate is made by applying the highest annual UK emissions from this source to the ratio of UK and OT and CD cropland areas. Y Data on Overseas Territory activity for this source are not Estimate is made by applying the highest annual UK emissions from this source to the ratio of UK and OT and CD cropland areas.
Y Data on Overseas Territory activity for this source are not Estimate is made by applying the highest annual UK emissions from this source to the ratio of UK and OT and CD cropland areas. Y Insufficient information for reporting.
The UK is developing an approach to estimating emissions from this source, but do not currently have suitable data to present. Y Insufficient activity data for reporting.
The UK is developing an approach to estimating emissions from this source, but do not currently have suitable data to present. N There are no data available on CO2 content of coal mine methane in the UK, and therefore we have considered the 2006 Guidelines, section 4.1.2: "The following sections focus on methane emissions, as this gas is the most important fugitive emission for coal mining.
CO2 emissions should also be included in the inventory where data are available". CO2 from combustion of coal mine methane is included in the UK GHGI under 1A1c This is the highest value since 1990 when estimated by assuming that colliery methane has a similar CO2 content to natural gas.
UK NID 2025 (Issue 1) Ricardo Page 81 Explanation for not estimating Estimate N Indirect CO2 emissions from the oxidation of VOCs are not mandatory for reporting under the UNFCCC reporting Estimate of emissions due to abatement of NMVOC by oxidation presented. This estimate is based on the differences in emissions of NMVOC reported for 2017 for each source category within 2D3 compared with emissions reported for 1990 (when solvent emissions will not have been abated).
For almost all source categories, NMVOC emissions are lower in 2017 than in 1990 and expert judgement was applied as to what proportion of the reductions in each category was driven by sector decline, reformulation of products, changes in practices to minimise solvent requirement, recovery or Emissions from oxidation of solvents may have been higher in some years in the past but only from the late nineties onwards (since most processes did not abate emissions before then). Since total emissions were also significantly higher in the past, we believe that it is likely that emissions from abatement of NMVOC would represent a similar % of total emissions in those earlier years.
UK NID 2025 (Issue 1) Ricardo Page 82 Explanation for not estimating Estimate N No appropriate data available Use of CO2 by-products from industrial processes (e.g. ammonia production) in the food and drink industry (e.g.
carbonated drinks). For simplicity, the UK currently includes all CO2 by-product from UK ammonia production in the national total, but this estimate is not necessarily the same as UK final consumption of products containing CO2 by-product.
In order to generate an accurate and complete estimate of UK emissions of CO2 from by-products we would need to estimate the imports and exports of CO2 by-product and imports and exports of products containing by- There are also sources of CO2 of biogenic origin in this source, but these would not contribute to the national total, so have not Y Assumed to be replaced by re-growth within the year. Assumed to be replaced by re-growth within the year.
No evidence of wildfires on permanent N Emissions of CO2 are biogenic and therefore are excluded. As sources of non-LULUCF CO2 of biogenic origin are not included in the national total, the impact on the national total is 0.
N No methodology presented in the 2006 IPCC guidelines. 0.1070 0.028% A conservative estimate has been derived using information from Appendix 6A.1 of the 2019 refinement to the 2006 IPCC guidelines

UK NID 2025 (Issue 1) Ricardo Page 83 1.7.1 Information on completeness expected level of emissions would be relative to the national total, and the UK’s justification for not estimating these sources.
Paragraph 32 of the Modalities, procedures and guidelines34 (MPGs) stipulates that Parties may report emissions as not estimated if an activity occurs in • the likely level of emissions is below 0.05 per cent of the national total GHG emissions, excluding LULUCF, or 500 kilotonnes of carbon dioxide equivalent (kt CO 2 eq), • The total national aggregate of estimated emissions for all gases from categories considered insignificant shall remain below 0.1 per cent of the national total GHG The MPGs specify that default IPCC emission factors should be used to make this determination, implicitly implying that the absence of a 2006 IPCC methodology for a source would be a justification for not estimating a source, as the estimated emissions using this approach would necessarily be zero. 1.7.2 Description of insignificant sources 1.7.3 Total aggregate emissions considered insignificant The total emissions from sources that have been identified as insignificant is 0.3119 Mt CO2e, This summary confirmed that there are no sources for which emissions are not estimated which would be expected to be above 0.05% of the UK national total in any year, and that the sum of the sources is estimated to be under 0.1%.
Note that many of the sources included are reported as “NE” (Not Estimated) due to there not being a suitable methodology to generate an estimate, when including only sources for which are not reported due to insignificance, the likely proportion of emissions omitted is much lower than 0.1% of the UK national total in any year. Therefore, the UK inventory’s use of ‘NE’ in the CRT is compliant with paragraph 32 of 1.7.4 Sources Outside the Scope of the National Total The following sections discuss sources of emissions relating to UK activities relevant to climate change which are excluded from the national total due to being outside of the scope of greenhouse gas inventory reporting requirements.
1.7.4.1 International Aviation and Shipping International shipping and aviation refer to emissions associated with travel from a location within the geographic scope of the inventory to a location outside that scope. The approach adopted by the UNFCCC is that combustion emissions from these journeys are to be reported as ‘memo items’ but not included in Party’s national totals.
The UNFCCC separately engages 34

UK NID 2025 (Issue 1) Ricardo Page 84 with the International Civil Aviation Organization (ICAO) and the International Maritime Organization (IMO) regarding these emissions35. Emissions from processes other than fuel combustion can occur on these international journeys (e.g.
fugitive emissions of HFCs used in refrigeration or air conditioning in shipping), however these emissions are comparatively small, and many of these source are likely to be indirectly captured by territorial emissions estimates for those sources. In accordance with UNFCCC reporting requirements, the UK GHGI reports emissions and activity relating to due to fuel combustion in international aviation and shipping as a ‘memo item’ in CRT Table1.D, and the methodology is presented in MS 7 and MS 13, but these are not included in national totals.
The UK does not make specific estimates of, or report emissions of sources that occur on international journeys other than fuel combustion and lubricant use. 1.7.4.2 Aviation-Induced Radiative Forcing Almost all anthropogenic emissions occur at or near ground level, and therefore emissions are reported using Global Warming Potentials (GWPs) that reflect how pollutants contribute to global warming when released at ground level.
However, emissions that ar e emitted at high altitudes (i.e. fuel combustion emissions from the cruise stage of flights) contribute to atmospheric chemistry differently to ground level emissions due to contrails and their impact on cloud formation, although precisely how strong this effect is sensitive to a number of factors The UK GHGI reports emissions and activity from emissions due to aviation cruise in CRT Table1.A(a)s3 and Table1.D and the methodology is presented in MS 7 .
However, these emissions reported do not account for the aviation-specific impact as there is no approach to account for this in the 2006 IPCC guidelines and it is not facilitated in the reporting mechanisms adopted by the UNFCCC. 1.7.4.3 Carbon Dioxide of Biogenic Origin Carbon dioxide contributes to the greenhouse gas effect independently of whether originating from a mineral (e.g.
fossil fuels) or biogenic (e.g. wood burning) origin.
The main difference between mineral and biogenic carbon is that without anthropogenic in tervention, mineral carbon generally remains stored in a solid form and does not interact with atmospheric chemistry, whereas without anthropogenic intervention, biogenic carbon is part of a natural cycle where some is released to the atmosphere as CO 2, an d CO 2 is absorbed from the atmosphere to be stored in organic matter. Because of this, anthropogenic activity contributes to higher levels of CO2 from these sources differently; i.e.
anthropogenic mineral CO2 sources are effectively increasing the total carbon in circulation, whereas anthropogenic contribution of biogenic CO2 are a shifting of the split in the carbon cycle to have a higher proportion in the One approach to estimate the net change to carbon in the atmosphere is to estimate the changes in carbon stored in vegetation, soils and other organic matter. This approach accounts for emissions of CO2 by assuming that carbon in vegetation removed is eventually emitted via combustion, animal consumption and respiration, or decomposition, and simultaneously accounts for CO 2 sequestered and stored by vegetation.
The 2006 IPCC guidelines sets out a methodology to account for carbon stock changes in this way, and the UNFCCC agreed that this method should be used, the net carbon stock change reported 35 36

UK NID 2025 (Issue 1) Ricardo Page 85 against Land Use, Land Use Change and Forestry (LULUCF) and included in Party’s national The approach for accounting for carbon stock changes in land means that including estimates of emissions of CO 2 from fuels of biogenic origin at the point of release would be a double count of this carbon stock approach, and therefore estimates of CO2 of biogenic origin at the point of release is excluded from national totals but can be reported as a ‘memo item’. The UK uses the UNFCCC agreed LULUCF approach for accounting for CO 2 of biogenic origin, which is reported in CRT Table4 to Table4(IV) and the methodology is discussed in Section 6.
The UK also reported CO2 of biogenic origin from fuel use or incineration against the various sectors in which they are combusted as ‘memo items’ the total of which is presented in CRT Table10s1, but these values are not included in the national total. 1.7.4.4 Ozone Depleting Substances (ODS) regulated under the Montreal Protocol These substances are explicitly excluded from requirements to report under • "The UNFCCC agreed that all Parties shall develop national inventories of anthropogenic emissions by sources and removals by sinks of all greenhouse gases (GHGs) not controlled by the Montreal Protocol..."; and, • Where the Montreal Protocol is a UN agreement for the control of ODS.
Many ODS are additionally potent greenhouse gases, for which we estimate peak emissions in the 90s to be over 20Mt CO 2e. Almost all emissive uses of ODS have been discontinued, many using HFCs as a substitute (also potent greenhouse gases, but with zero ozone ODS emissions are not reported in the UK Greenhouse Gas inventory, but some ODS use is modelled as part of understanding emissions of ODS-substitutes.
1.7.4.5 Other Substances with Non-Zero GWPs These substances are not included in the products required to be reported under UNFCCC or otherwise. Most of these products are believed to be only used in small quantities, have modest GWPs, or both.
For example, key substitutes for high GWP HFCs include hydrofluoroolefins and hydrocarbons, which typically have GWPs two orders of magnitude smaller than the HFC being replaced. It is estimated that in recent years total emissions from these pollutants exceed 0.1 Mt CO2e.
Emissions of these products are not reported in the UK Greenhouse Gas inventory, but some use is modelled by the Inventory Agency as part of understanding emissions of products they Water vapour is abundant in the atmosphere, significantly contributes to the Earth’s Greenhouse effect, and there are anthropogenic sources of water vapour (e.g. from the combustion of most fossil fuels).
However, it is believed that atmospheric concentrat ions of water vapour are primarily driven by temperature (warmer air can maintain higher humidity, and warmer water evaporates at a greater rate) 38, and anthropogenic emissions do not contribute significantly 39. Because of this, water vapour is key to understand for climate 37 transparency/methodological-issues-relating-to-fluorinated-gases 38 39 IPCC FAQs, Q1-2-3 at

UK NID 2025 (Issue 1) Ricardo Page 86 modelling, including how water vapour can contribute to a warming feedback loop, but not important for estimating anthropogenic emissions in greenhouse gas inventories.
Therefore, no estimate is made or reported for water vapour emissions in the UK GHGI. 1.7.4.7 Indirect Greenhouse Gases In addition to the direct GHGs, scientists also consider the effects of indirect GHGs on the radiative forcing of the atmosphere.
Although they are not included in GWP weighted greenhouse gas emissions totals, these indirect GHGs affect the overall radiati ve balance of the atmosphere. There are four indirect GHGs which must be reported under the UNFCCC, and estimates of their emissions are reported in across the CRT tables, and the NI D against the various sources where these pollutants arise.
They • Non-Methane Volatile Organic Compounds (NMVOC) • Sulphur oxides (reported as SO2). In addition to this Ammonia (NH3) is reported at the sector level.
The indirect contribution to atmospheric N2O due to NH3 emissions is only included in the national total for the agriculture and LULUCF sectors (the main sources of NH3 emissions), but not included for NH3 emissions occurring from Energy, IPPU and Waste sources. The effects of these gases on radiative forcing are complex.
CO, NOx and NMVOC control in part the abundance of ozone (O3) and the oxidising capacity of part of the upper atmosphere called the troposphere. These pollutants act as indirect greenhouse gases through their influence on atmospheric chemistry; for example, through the formation of tropospheric O3 or changing the lifetime of CH 4.
The emissions of NO x and CO are dominated by human activities40. Sulphate aerosols, formed from releases of SO2 which because of their small size are effective scatterers of sunlight and have relatively long lifetimes compared to other aerosols, are responsible for radiative forcing.
Volcanic eruptions that inject substantial amounts of SO2 gas into the stratosphere are the dominant natural cause of externally forced climate change on annual and multi-decadal time scales41. A reduction in SO2 emissions leads to more warming.
NOx emission control has both a cooling (through reducing of tropospheric ozone) and a warming effect (due to its impact on methane lifetime and aerosol production)41. 1.7.4.8 Other Climate Forcing Pollutants Particulate matter also plays a part in radiative forcing.
The colour or reflectivity of the particles is important and the effects on forcing are complicated. Air pollution control measures to limit the levels of particulate matter emitted in turn will af fect the emissions and atmospheric concentrations of several pollutants, NO x, NMVOCs, ammonia, black carbon, organic carbon, and SO2.
In some cases, this can result in both heating and cooling effects. Aerosol cooling occurs through aerosol –radiation, and aerosol–cloud interactions.
On the other hand, black carbon (BC) or soot, absorbs heat in the atmosphere leading to radiative 40 “Atmospheric Chemistry and Greenhouse Gases” Executive 41 Chapter 8 Anthropogenic and Natural Radiative Forcing. Section 8.4.2 Volcanic Radiative Forcing.
FAQ 8.2 | Do Improvements in Air Quality Have an Effect on

UK NID 2025 (Issue 1) Ricardo Page 87 forcing. When BC is deposited on snow, it reduces its or ability to reflect sunlight.
Reductions of BC emissions can therefore have a cooling effect, but the additional interaction of black carbon with clouds is uncertain and could lead to some counteracting warming. Some couplings between the air quality pollutant emissions and climate are still poorly understood or identified, including the effects of air pollutants on precipitation patterns, making it difficult to fully quantify these consequences41.
Particulate emission and black carbon are not included in the GHGI but are reported in the UK submissions under the Convention on Long-range Transboundary Air Pollution (CLRTAP). The IPCC is currently developing guidance for estimating emissions of Short -Lived Climate Forces42 (SLCFs), which includes all of the substances discussed in this section.
1.7.4.9 Carbon fluxes from underwater terrain Currently, carbon dioxide fluxes (i.e. sequestration or emissions) from sea, lake and river beds (also referred to as ‘blue carbon’) are not included in the UK national atmospheric emissions inventory.
This is primarily driven by the omission of a methodology for estimating these in the IPCC guidelines (the methodological guidance for national inventory reports adopted by the UNFCCC), where the omission of the methodology means that national inventories are not required to generate an estimate. Countries would have to go out of their way to develop the evidence based upon which to make an estimate if they wanted to include it.
The UK can and does estimate emissions and sinks from sources not included in the IPCC guidelines where suitable data and methodologies are identified, and in some cases commissions research to develop those data and methodologies. In this case, our understanding is that doing so for underwater terrain would be complicated a) the high uncertainty in estimates for CO2 fluxes (e.g.
the chemistry is fundamentally different to above water fluxes, as water absorbs atmospheric CO 2, so the location in the water column would impact the quantity eventually released to the atmosphere, but it would also indirectly impact the atmospheric CO 2 which can be absorbed by b) the challenge in understanding what proportion of these fluxes are anthropogenic (we consider all on land fluxes in the UK to be anthropogenic as the entirety of the UK is populated, but this is less clear for underwater terrain); c) the question of territorial boundaries, noting that UK fishing vessels operate outside UK waters, and non-UK fishing vessels operate within UK waters; and, d) the reporting systems for inventory reporting do not provide a framework for reporting such fluxes (it would most naturally fit with Land Use, Land Use Change and Forestry, but there are no reporting categories for non-land). Some of these are less of an issue for coastal wetlands, and therefore inclusion of these is more likely than other underwater terrain fluxes.
42

UK NID 2025 (Issue 1) Ricardo Page 88 1.7.5 Issues in the UK’s CRT submissions The UK continues to have technical difficulties with the CRT. While some of the most critical technical difficulties were resolved with support from the CRT application technical support team, some issues are scheduled to be addressed in the May update to the CRT application, and in the late stages of CRT preparation all data for 1995 -97 and 2023 disappeared.
While most of the data lost in the latter incident was recovered, some technical issues appeared as a result of this, and it compressed timescales for completion of the CRT. For the Paris Agreement (PA) version of the CRT, h arvested wood products carbon stock calculations for 1995-97 and 2023 totals are blank in the PA version of the CRT, which does not reflect values entered into the PA CRT.
This means that data are missing from Table4, Summary2, Summary3, Table8s1, Table10s 1, Table10s2, and Table10s6. Table4.Gs1 includes the underlying data that have been entered into the CRT, and even includes the total that should be found in other tables .
Because this issue results in misl eading final emissions being reported, the UK has decided not to report the PA version on 15/04/25, and will instead work to resolve this issue and submit at a later date. Other known issues with 2025 UK CRTs • If at some point the Method or Emission Factor information in the CRT was populated with “NA”, or the calorific value was populated with “NO”, then we found in most cases it was not possible to replace these.
Because the 2025 CRT was prepared by starting with data from the 2024 CRT data, this meant that this issue was rare for 2023 data (as no data was in the 2024 CRT for 2023), and most commonly occurred for sources where we did not report emissions data in the 2024 submission (and therefore “NA” or “NO” was suitable), but are now reporting emissions data for the 2025 submission; • Because recalculations are calculated in the CRT relative to the ‘default’ 2024 submission, there can only be one default submission per year, and the UK makes two CRT submissions, recalculations for one submission does not reflect actual recalculations. The UK has set the PA version of the CRT to be the default, which means that recalculations in the 2025 PA CRT are correctly calculated relative to the 2024 PA CRT, but the 2025 UNFCCC CRT recalculations are incorrectly presented as relative to the 2024 PA CRT.
Having two CRT submissions from one party also poses an issue for CRT approval, as the CRT application only allows 1 CRT to be formally • The UK inventory Agency ran out of time to fully populate some of the CRT, meaning that some non-emissions data which weren’t directly impacted by technical difficulties are also not populated and/or fully checked. For example, the UK found that all notation key comments from the 2024 submission were missing from the energy sector in the latest working version of the CRT (likely lost during reloading backups and/or generating new CRT versions to address other technical issues).
The UK does not have an autom ated process for populating notation key comments, so it would have been an intensive task to fully repopulate, one which we did not have enough time to Many of these issues may be solvable by generating new CRT versions, however this would take more time, and have risks of other issues arising. The UK will continue to engage with the CRT application team to identify ongoing technical issues and find solutions, and in parallel the UK will invest in our processes for automatically populating the CRT to improve our ability to mitigate any future or ongoing technical issues.
UK NID 2025 (Issue 1) Ricardo Page 89 The direct greenhouse gases have different effectiveness in radiative forcing. The GWP is a means of providing a simple measure of the relative radiative effects of the emissions of the various gases.
The index is defined as the cumulative radiative forcin g between the present and a future time horizon caused by a unit mass of gas emitted now, expressed relative to that of CO2. It is necessary to define a time horizon because the gases have different lifetimes in carbon feedback, according to the Fifth Assessment Report (IPCC, 2014).
These are the GWP values that are required for reporting under the Paris Agreement and the UNFCCC from 2024. By weighting the emission of a gas with its GWP it is possible to estimate the total contribution to global warming of UK greenhouse gas emissions.
Sulphur hexafluoride SF6 23,500 Nitrogen trifluoride NF3 16,100 HFC-43-10mee CF3CHFCHFCF2CF3 1,650 Perfluoromethane PFC-14 -CF4 6,630 Perfluoroethane PFC-116 - C2F6 11,100 Perfluoropropane PFC-218 - C3F8 8,900 Perfluorobutane PFC-3-1-10 - C4F10 9,200 Perfluorocyclobutane PFC-318 - c-C4F8 9,540 Perfluouropentane PFC-4-1-12 - C5F12 8,550 Perfluorohexane PFC-5-1-14 - C6F14 7,910 Perfluorodecalin PFC-9-1-18b - C10F18 >7,190 Perfluorocyclopropane c-C3F6 >9,200

UK NID 2025 (Issue 1) Ricardo Page 90 In accordance with Article 13, paragraph 2 of the Paris Agreement, developing country parties are able to apply for flexibilities with regards to their emissions reporting. As the UK is an Annex I party under the UNFCCC, it is not eligible for flexibilities.
Therefore, no flexibilities have been

Trends in Greenhouse Gas Emissions 2 UK NID 2025 (Issue 1) Ricardo Page 91 1 Population and GDP figures from ONS

Trends in Greenhouse Gas Emissions 2 UK NID 2025 (Issue 1) Ricardo Page 92 trends between selected years by sector45 representatively present in this format. 45 ‘Base year’ refers to 1990 for CO2, CH4 and N2O, or 1995 for F-gases.
F-gases are fluorine containing compounds which are potent greenhouse gases, Sulphur Hexafluoride (SF6), Nitrogen Trifluoride (NF3), Perfluorocarbons (PFCs) and

Trends in Greenhouse Gas Emissions 2 UK NID 2025 (Issue 1) Ricardo Page 93 emissions from the energy sector – particularly from power stations. Total emissions are dominated by the energy sector across the time series.
Emissions from all sectors have declined since 1990, with the largest decline in percentage terms from LULUCF. Unless otherwise indicated, percentages that are quoted relate to net emissions (i.e.
accounting for carbon sinks in the LULUCF sector). The geographical coverage of the inventory is the UK and the Crown Dependencies and Overseas Territories to whom the UK’s ratification of the UNFCCC has been extended.
The percentage changes presented in this chapter are calculated from original emission estimates within the inventory database. They may, therefore, differ slightly from those that could be calculated from rounded figures in this report.
2.2.1 Emission Trends for Direct Greenhouse Gases A summary of the contribution of each GHG to the emission trends is provided below. The subsequent sections of this chapter provide an interpretation of emission trends, primarily focusing on the trends by source sector.
46 F-gases are fluorine containing compounds which are potent greenhouse gases, Sulphur Hexafluoride (SF6), Nitrogen Trifluoride (NF3), Perfluorocarbons (PFCs) and Hydrofluorocarbons (HFCs). Trends in Greenhouse Gas Emissions 2 UK NID 2025 (Issue 1) Ricardo Page 94 trends between selected years by gas • Emissions of CO2 are by far the largest component of total GHG emissions, of which the largest sources over the period since 1990 are power generation and road transport.
Emissions have reduced across the time series due to fuel switching, structural change, and improvements in end-use efficiency. The strong link between power generation, heating buildings and CO2 emissions means that short term trends can be dominated by UK temperatures.
In cold years like 1996 and 2010 there was an increase in demand for power for heating and in warm years like 2011 and 2014 • The second most important source of greenhouse gases is methane (CH4). Annual emissions of CH 4 have reduced by over half since 1990.
The main sources of CH 4 since 1990 are agriculture, waste disposal, leakage from the gas distribution system and coal mining. Reductions in CH4 emissions in the UK are driven by the increased utilisation of methane from landfills, a large decline in UK coal mining, investment in improvements to the natural gas supply infrastructure to reduce leakage and a reduction in livestock numbers.
• Emissions of nitrous oxide (N2O) have also reduced by over half since 1990. Most N2O emissions are generated from the agriculture sector.
Agriculture sector N 2O emissions have decreased primarily due to reduced emissions from synthetic fertiliser application. N2O is also released during the production of nitric and adipic acid, a significant source in 1990 contributing to approximately half of all N2O emissions.
Due to a decline in production together with the installation of abatement equipment, the Industrial Processes and Other Product Use (IPPU) sector now only contribute around • The smallest percentage reduction in emissions across the time series is for the F- HFCs, PFCs, NF3 and SF6. All F-gas emissions are accounted for under the IPPU sector.
F-gas emissions peaked in 1997 and have fallen since then, due mainly to the fall in F-gas manufacture in the UK and the installation of abatement equipment at two of the three UK manufacturers. These emission reductions have been to some

Trends in Greenhouse Gas Emissions 2 UK NID 2025 (Issue 1) Ricardo Page 95 extent offset by the increases in the use of HFCs as substitutes for ozone depleting substances, particularly in refrigeration and air conditioning.
Trends in Greenhouse Gas Emissions 2 UK NID 2025 (Issue 1) Ricardo Page 96 between selected years by sub-sector for Energy The energy sector GHG emissions are primarily CO 2 from fossil fuel combustion in power generation, transport, manufacturing and construction, and other stationary and mobile fuel combustion. The supply of fossil fuels also leads to significant emissions of CH4 from fugitive emission sources, such as from coal mining, oil and gas extraction and from the natural gas transmission and distribution system.
reductions are due primarily to improvements in energy efficiency, and economy -wide fuel- switching from carbon-intensive fossil fuels such as coal, to greater proportional use of natural gas, nuclear power, and renewables. There have also been large reductions in fugitive CH 4 emissions due to a large decline in coal mining, with the last large UK deep mine closing in 2015, and the reduction in leakage from the natural gas distribution network through a UK - wide programme of infrastructure improvements.
Trends in Greenhouse Gas Emissions 2 UK NID 2025 (Issue 1) Ricardo Page 97 2.2.2.2 Emission trends in Energy sub-sectors 2.2.2.2.1 Electricity generation There are several reasons for the decline in emissions from the power generation sector since • The UK power sector fuel mix has shifted towards use of Combined Cycle Gas Turbine (CCGT) stations rather than conventional steam stations burning coal or oil. CCGT stations operate at a higher thermal efficiency, for example in 2018 they operated on average at 48.9% efficiency, whilst coal -fired stations operated on average at 34.1% • The shift in fuel mix away from more carbon -intensive fuels such as coal and oils, to less carbon-intensive fuels such as natural gas; the calorific value of natural gas per unit mass carbon is higher than that of coal and oil; • There has been an increase in electricity generated from non -fossil fuel energy sources, due to increased use of wastes and renewable energy sources.
2.2.2.2.2 Manufacturing Industries and Construction Since 1990, emissions from Manufacturing Industries and Construction fuel combustion have declined, with lower fuel use and emissions reported across all sub-sectors iron and steel, non-ferrous metals, chemicals, food and drink, paper and pulp, minerals and from mobile machinery. This reflects the general decline in UK manufacturing output (e.g.
of steel, aluminium) as well as a shift away from carbon-intensive fuels such as coal and oils to greater use of natural gas, as well as waste-derived and renewable fuels. Reductions in emissions from unclassified industrial combustion also made a large contribution to the overall trend in emissions from the Manufacturing Industries and Construction sector.
Emissions have declined by over 50% since 1990. This is largely a result of reduced consumption of gas oil, fuel oil, coal, and natural gas, partly offset by increases in burning oil and LPG within the sector.
Trends in Greenhouse Gas Emissions 2 UK NID 2025 (Issue 1) Ricardo Page 98 Emissions from the Transport sector are dominated by road transport, which peaked in 2007, but have declined since 2007, and by 2019 were just below 1990 levels. Emissions increased in 2021 and 2022 after a large decrease in 2020 due to the COVID -19 pandemic.
This trend prior to 2020 was driven by a number of factors, • Increases in vehicle kilometres in most years, except for a few years after 2007; • Improvements in the fuel efficiency of engines in the UK fleet; • Increases in the typical weight of passenger cars, increasing the energy needed to • Increase in energy requirement for additional applications, like air conditioning; • Fuel switching from petrol to diesel, improving fuel efficiency, but in some cases resulting in higher N2O emissions due to NOx abatement technology; • Increasing sizes of heavy goods vehicles; and, • The increasing displacement of fossil fuels by biofuels across the time series, since 2002, as CO2 emissions from the consumption of biofuels are not included in the UK Emissions from domestic aviation increased between 1990 and 2005 but have subsequently decreased to levels comparable to 1990 by 2019. This is because of a move to use more fuel- efficient aircraft in 2006 and a lower number of air miles being flown.
There has been an increase in emissions from domestic aviation since 2021 after a large reduction in air travel in 2020 due to the COVID-19 pandemic. Shipping emissions in the UK peaked in the late 1990s and have decreased since then.
The reductions are driven by lower shipping activity in several key sectors, notably the support vessels to the offshore oil and gas sector and oil tanker movements. Shipp ing emissions increased in 2021 and 2022 after a notable drop in 2020 due to the COVID-19 pandemic.
47 Carbon of biogenic origin are accounted for in the carbon stock calculations in the Land Use, Land-Use Change and Forestry

Trends in Greenhouse Gas Emissions 2 UK NID 2025 (Issue 1) Ricardo Page 99 2.2.2.2.4 Domestic, Commercial and Agriculture Emissions from domestic fuel combustion dominate emissions from the Domestic, Commercial and Agriculture sector. Emissions from this sector changed little between 1990 and 2009 but have declined more recently.
The effect of annual temperatures can produce large inter-annual variations. Fuel consumption data since 1990 indicates a general trend in fuel switching in these sectors, away from more carbon-intensive fuels such as coal, coke, fuel oil and gas oil, towards natural gas.
This shift has partly been dr iven by fuel prices but also through the growth of the UK gas supply network. 2.2.2.2.5 Fugitives (Energy exploration, production, and distribution) Fugitive energy sector emissions mostly consist of methane released from coal mining, oil and gas extraction and natural gas distribution.
In 1990, the majority of these emissions came from the production of solid fuels; however, these emissions have decre ased significantly, due to the closure of all UK deep coal mines (by 2015). Another notable trend arises from the reductions in leakage of methane from the natural gas distribution network.
Over the time series, the UK gas transporters have invested significantly in replenishment of the gas pipeline infrastructure, replacing leakier cast iron pipework with low -leakage plastic pipelines. The fugitive emissions from upstream oil and gas exploration and production have tracked UK production, declining since a peak in 2004. 2.2.3 Industrial Processes and Product Use 48 Other includes 2D – Non-energy Products from Fuels and Solvent Use, 2E – Electronics Industry, and 2G – Other Product

Trends in Greenhouse Gas Emissions 2 UK NID 2025 (Issue 1) Ricardo Page 100 sub-sector, relative to 199049 trends between selected years by sub-sector for Industrial Processes 49 Emissions from sector 2F are dominated by F-gas emissions, whose base year is 1995. See Section 2.2.2.2.1 for information

Trends in Greenhouse Gas Emissions 2 UK NID 2025 (Issue 1) Ricardo Page 101 The Industrial Processes and Product Use (IPPU) sector accounts for all GHG emissions from industrial sources other than fuel combustion which is allocated to the energy sector (1A2)50, and emissions from product use including solvents. Around two thirds of IPPU emissions are now CO2, although this only contributes to small proportion of total CO2 emissions. All F-gas emissions are generated from IPPU sources, and there are small quantities of CH 4 and N2O partly due to the closure of numerous UK installations, including several integrated steelworks, primary aluminium works, chemical production sites and cement kilns, as well as the installation of abatement equipment, for example at adipic and nitric acid plant and by F-gas manufacturers. The declining trend in emissions is also a reflection of decreasing production of many industrial materials in the UK, most notably in the chemicals and steel sectors. A large number of closures in the period 2007-2009 were due to decreased demand for many products as a result of the general economic situation in the UK and elsewhere, with falling demand for steel, cement, bricks, and aluminium, for example, leading to plant closures. The large step - change in chemical sector emissions in 1998 -1999 was due to the fitting of N 2O abatement equipment at a major adipic acid manufacturing facility, which has subsequently closed. 2.2.3.2 Emission trends in IPPU sub-sectors 2.2.3.2.1 Refrigeration, Air-Conditioning and Heat Pumps (RACHP) Until the early 1990s, Ozone Depleting Substances (ODS) were used as refrigerants for RACHP applications, but in response to the Montreal Protocol these products were phased out in the UK in favour of products with no ozone depleting potential. The main substitutes for ODS were hydrofluorocarbons (HFCs), which have similar properties, but are still potent greenhouse gases. As a result of this there is a steep increase in HFC use since the mid-90s, plateauing in recent years as almost all ODS-based systems are thought to have been retired Since 2008 an increasing number of applications have been restricted from using higher GWP HFCs by EU regulation of F-gases51. EU regulation also became more stringent regarding the management of HFCs and HFC -using systems, and since 2015 a quota system was introduced, limiting the total HFC (on a GWP basis) allowed to be sold on the EU market. These regulations have since been carried through to UK law so still apply after the UKs exit from the EU. All of these actions are believed to have contributed to the plateaux in HFC emissions and subsequent downturn in recent years. Further discussion of these trends, including how they compare to atmospheric measurements, and other European countries subject to HFC-quota systems can be found in 50 For more information, 51 Which was transposed into UK law via the Withdrawal Agreement Bill (2019)

Trends in Greenhouse Gas Emissions 2 UK NID 2025 (Issue 1) Ricardo Page 102 Annual CO2 emissions from cement manufacture comprised 68% of total mineral sector CO2 emissions in 2023 but have fallen by 52% since 1990 due to the closure of many kilns and decreasing UK clinker production. Emissions fell to a low point of 3.7 MtCO 2 in 2009 due to the impact of the recession in 2008-2009. Emissions subsequently increased again and have since stabilised in recent years at around 3.5 to 4.5 MtCO 2.Other mineral source categories don’t have a significant impact on the UK GHG trends; lime pro duction and CO 2 emissions have reduced by around 24% since 1990, glass production emissions are down by around 22%; brick manufacturing emissions are down by 67%. 52 Merchant refers to sites selling lime and emitting CO2, captive refers to sites using lime and CO2 in-situ so in theory no FGD is an abbreviation of Flue Gas Desulphurisation Excludes very small glassworks producing lead crystal glass, frits etc. Some early site numbers are estimates

Trends in Greenhouse Gas Emissions 2 UK NID 2025 (Issue 1) Ricardo Page 103 Emissions from adipic acid manufacture were reduced significantly in 1999, approximately half of the total fall in chemical sector emissions in that year, due to the retrofitting of an emissions abatement system to the only adipic acid plant in the UK, whi ch subsequently closed in April By-product emissions from the manufacture of HFCs and HCFCs have decreased to zero since 1990, due to plant closures and the installation of abatement equipment. Approximately half of the fall in chemical sector emissions in 1999 was due to the installatio n of a thermal oxidiser at the UK’s only HCFC-22 plant in that year, with emissions in 2000 falling again due to a full year of operation with the new abatement technology.
Due to the phase out of HCFC- 22 for many applications, production and emissions at this site has fallen and after a closure and reopening in 2010 and 2013 respectively, the plant permanently closed in 2016 ending N2O emissions from nitric acid manufacture show falls due to the closure of 4 plants between 2000 and 2008 and due to the installation of abatement technology in the larger of the Aside from these specific examples of emissions abatement, there has also been an underlying shrinkage in the UK chemical production sector over the time series, with many chemical and petrochemical installations closing since the 1990s. For example, all U K manufacturing of methanol ceased in 2001, whilst the installations producing carbon black and ethylene oxide closed in 2009. Trends in Greenhouse Gas Emissions 2 UK NID 2025 (Issue 1) Ricardo Page 104 GHG emissions from across the UK metal production sector have fallen by around 60% since 1990, with every sector showing a marked reduction in production levels and emissions over the time series. The largest contributor to the UK trends is the closure of several large integrated steelworks and a decline in UK steel output, leading to Iron & Steel (I&S) sector IPPU CO2 emissions decreasing by 55% (across 2C1a-2C1d), which accounts for 88% of the total UK metal production sector CO2 reductions since 1990. Emission trends in the sector in recent years reflect the volatility of UK steel production since the economic down -turn from 2008, including a 27% reduction in CO2 emissions in 2008-2009 followed by several years of uncertainty regarding plant investments and possible closures; the sector increased production and emissions during 2013 to 2015 but the closure of the Redcar steelworks in 2015 and closures of coke ovens and lower production across UK sites led to a 31% decline in CO 2 emissions in 2015 -2016, with total I&S IPPU emissions (2c1a -2C1d) thereafter stabilizing at around 10 to 11 MtCO2. The production of primary aluminium has also declined significantly across the time series, with CO 2 emissions down by 90% and only one smelter now remaining in operation in Lochaber, Scotland. In recent years a large step-down in emissions in 2011-2012 reflects the closure of the large Lynemouth smelter in March 2012, with sector emissions gradually There are no other primary non-ferrous metal processes in the UK since the closure of a large zinc and lead smelter complex in 2003; this one site closure accounts for 9% of total metal sector IPPU CO 2 emission reductions in the UK since 1990. A number of secondary lead processes are in operation but these merely recover lead from batteries and clean scrap and there is no evidence of any process emissions of CO2 from any of them. 53‘Other non-ferrous’ includes primary production of non-ferrous metals other than aluminium, or large-scale secondary smelting

Trends in Greenhouse Gas Emissions 2 UK NID 2025 (Issue 1) Ricardo Page 105 54 ‘Other’ refers to the following IPCC Field Burning of Agricultural Wastes (3F), Liming (3G), Urea Application (3H), and Overseas Territory and Crown Dependency Agriculture Emissions (3J)

Trends in Greenhouse Gas Emissions 2 UK NID 2025 (Issue 1) Ricardo Page 106 trends between selected years by sub-sector for Agriculture54 In the UK, the Agriculture sector is dominated by CH 4 emissions from livestock generated through enteric fermentation (animal digestion processes) and N 2O emissions from manure management and fertiliser application. The emissions from this sector have shown an overall decrease since 1990, reflecting trends in livestock numbers and fertiliser application. 2.2.4.2 Emission trends in Agriculture sub-sectors 2.2.4.2.1 Enteric fermentation and Manure Management Emissions from livestock have declined over the time series primarily due to a decline in emissions from enteric fermentation (CH4) (3A) and manure (N2O) (3B) from cattle. This is, in turn, due to decreased cattle numbers. Annual emissions from fertiliser use (3H) decreased from 1990 to 2022 but then increased by 53% in 2023, this is driven by an increase in synthetic fertiliser application, particularly to

Trends in Greenhouse Gas Emissions 2 UK NID 2025 (Issue 1) Ricardo Page 107 2.2.5 Land Use, Land-Use Change and Forestry The Land Use, Land-Use Change and Forestry (LULUCF) sector is the only sector within the national GHG inventory which reports both emissions and removals. Removals are from 55 Some of these are trends in the size of the net removals rather than net emissions. Trends in Greenhouse Gas Emissions 2 UK NID 2025 (Issue 1) Ricardo Page 108 carbon stock gains in above- and below-ground biomass, litter, deadwood, soils and harvested wood products, emissions are from carbon stock losses and GHG emissions from LULUCF activities. The sector is currently a net source across the time series. The LULUCF sector covers emissions and removals of direct GHGs under six categories, of which Forest Land and Harvested Wood Products are net sinks, and Cropland, Grassland, emissions or removals from the Other Land category. Emissions from the LULUCF sector have shown an overall decrease since 1990, largely driven by an increase in the Forest Land The majority of Forest Land net removals are from the carbon sink in tree biomass and soils. Annual removals from Forest land increased significantly by 42% between 1990 and 2009 but have levelled off to around 35% above the 1990 level since 2012. The variation in the net sink is driven by afforestation in earlier decades and the effect on the age structure of the present forest area, particularly conifer plantations. High levels of conifer afforestation between 1950 and 1990 resulted in increasing carbon stocks (and CO 2 removals) up to 2009 but these forests are now reaching harvesting age, with associated carbon losses and transfer to the Harvested Wood Products category. Harvested areas are replanted but these young trees have much lower rates of carbon sequestration than the mature trees they have replaced. As a result, there is a progressively decreasing carbon sink in tree biomass and litter, offset by an increasing carbon sink in soils.
Afforestation rates have reduced substantially since 1990 but have started to increase again in recent years. 2.2.5.1.2 Cropland, grassland and settlements Annual net emissions from Cropland have decreased by 14% since 1990 (net carbon emissions dominate). Net emissions from the Grassland category decreased between 1990 and 1998, returned to 1990 levels in 2000 -2001, and have decreased steadily since then to 6% of 1990 net emissions. In this category the increasing net carbon sink is offset by large emissions of CH4 from organic soils. Annual net emissions from Settlements have decreased by 27% relative to 1990 (net carbon emissions dominate). The changes in t hese categories are due to lower rates of land use conversion since 2000 (compared to rates of conversion before 2000) and increased restoration/rewetting of organic soils in the Grassland category. Land included in the Wetlands category are areas of near -natural bog and fen habitat with organic soils, current and former areas of peat extraction, areas of organic soils that have been rewetted from forest land and cropland and areas of open water. CH 4 emissions dominate net emissions from the sector. The Wetlands category is stable until 2015, when it shows spikes in 2015, 2018 and 2023. These result from emissions associated with felling of forests for peatland habitat restoration and rewetting, which result in an immediate loss of carbon stocks and cause a spike in net emissions. Although restoration/rewetting of organic soils has increased in the UK over the last decade, the majority of this occurs on organic soils reported under the Grassland sector. 2.2.5.1.4 Harvested wood products Annual removals due to harvested wood products (HWP) are variable over time. This is due to increased harvesting rates as the substantial areas of afforestation reach the age to be the HWP pools are consistent with the carbon losses from Forest Land. Both are estimated using the CARBINE model with tree carbon losses on harvest transferred to the HWP, litter and deadwood pools and modelled accordingly. Trends in Greenhouse Gas Emissions 2 UK NID 2025 (Issue 1) Ricardo Page 109

Trends in Greenhouse Gas Emissions 2 UK NID 2025 (Issue 1) Ricardo Page 110 trends between selected years by sub-sector for Waste The Waste sector accounts for all emissions generated from waste treatment and disposal. Emissions generated from energy recovery from waste are accounted for in the Energy sector. In the UK, emissions from the waste sector are dominated by CH4 emissions from landfill sites. Overall, annual emissions from the waste sector have decreased significantly since 1990 but 2.2.6.2 Emission trends in Waste sub-sectors 2.2.6.2.1 Solid waste disposal Almost all of the reduction in UK GHG emissions across the Waste sector is due to a decline in CH4 emissions from landfill. Emissions estimates from landfill are derived from the amount of biodegradable wastes disposed of to landfill, and the method takes account of the recovery of landfill gas for energy generation or in flares Since 1990, CH4 emissions from landfill have declined significantly due to the implementation of landfill gas recovery systems, flares and also due to the reduction in biodegradable wastes disposed to UK landfills through greater regulation and an increase in recycling a nd composting rates. Landfill gas capture rates have plateaued in recent years, which is a key driver of the recent flattening out of emissions from waste. 2.2.6.2.2 Waste water treatment The UK activity and GHG emissions from industrial wastewater treatment (5D2) shows no significant trend across the time series. For municipal wastewater treatment (5D1), however, a major change in regulation, with the introduction of the EU Urban Wastewate r Treatment Directive, led to a ban on disposal of untreated sewage to the waterways. This led to the step- change in estimated emissions between 2000 and 2001. Since then, there has been a slight decline in emissions, but in recent years the emission estimates have levelled off. Trends in Greenhouse Gas Emissions 2 UK NID 2025 (Issue 1) Ricardo Page 111 Waste incineration is a minor source of GHG emissions in the UK. The emissions from clinical and chemical waste incineration show a gradual decline across the time series, partly driven by the decline in the UK chemical industry, and partly through improve ments in waste The most notable impact on the UK GHGI trend arises from the ban on the incineration of MSW without energy recovery in 1996; this regulatory change led to all UK MSW incinerators either closing or retrofitting boilers to raise electricity, and therefore fr om 1997 onwards all “energy from waste” plant emissions from the incineration of MSW are reported in the power generation sector of the inventory, in 1A1a. 2.2.6.2.4 Biological treatment of solid waste Since 1990 emissions from the biological treatment of waste sector has sharply grown from almost exclusively small -scale composting to a widespread and large -scale alternative practice for the treatment of biodegradable wastes, the generation of energy and the efficient generation of biogas as an alternative fuel. The continued increase in emissions from this source is part of the reason why total emissions from the waste sector have flattened out in 2.2.7 Emission Trends for Indirect Greenhouse Gases and SO2 The indirect greenhouse gases in the UK consist of Carbon Monoxide (CO), Nitrogen Oxides (NOx), Non-Methane Volatile Organic Compounds (NMVOC) and Sulphur dioxide (SO 2). Of these, NO x, CO and NMVOC can increase tropospheric ozone concentration and hence radiative forcing. SO2 contributes to aerosol formation in the atmosphere. This is believed to have a negative net radiative forcing effect, tending to cool the surface. Emission trends for GHGs and SO2 have occurred since 1990. Trends in Greenhouse Gas Emissions 2 UK NID 2025 (Issue 1) Ricardo Page 112 Annual emissions of CO have decreased by 84% since 1990. In 2023 82% of UK emissions of CO were from the energy sector, with 26% of emissions in this sector from transport. Since 1990, annual emissions from transport have decreased by 95%.
This is mainly because of the increased use of three-way catalysts, although a proportion is a consequence of fuel switching in moving from petrol to diesel cars. Another large source of C O emissions in the UK is from manufacturing and construction which contributed 30% o f total CO emissions in 2023. Emissions from within this category mostly come from biomass combustion and off -road vehicles used in manufacturing and construction. Annual emissions of NOx have decreased by 78% since 1990. In 2023, 95% of NOx emissions in the UK came from the energy sector with the greatest contribution from road transport. The reduction in NOx emissions is primarily due to abatement measures on power stations, three- way catalysts fitted to cars and stricter emission regulations on heavy duty vehicles. Emissions from the energy industries contributed 20% of total NO x emissions in the UK in 2023. Since 1990, annual emissions from this sector have decreased by 86% mainly due to a decrease in emissions from public electricity and heat production. Since 1998 the electricity generators adopted a programme of progressively fitting low NO x burners to their coal fired units. Since 1990, further changes in the electricity supply industry such as the increased use of nuclear and renewable generation and the introduction of CCGT plant have resulted in additional reduction in NOx emissions. Emissions from Manufacturing, Industry and Construction have fallen by 72% since 1990. Over this period, the industrial sector has seen a move away from the use of coal, coke and fuel oil towards natural gas and gas oil usage. 2.2.7.3 Non-Methane Volatile Organic Compounds Annual emissions of NMVOCs have decreased by 73% since 1990. In 2023, 57% of emissions were from industrial processes and other product use. Around 68% of emissions in this sector were from the Non-energy Products from Fuels and Solvent Use sector whose emissions have halved since 1990. Most of the remaining NMVOC emissions in the industrial processes and other product use sector are from the food and drink and chemicals industries. In 2023, 25% of NMVOC emissions originated from the energy sector. Of these, the largest contribution arose from the fugitive emissions of oil and natural gas which comprised 48% of NMVOC emissions from the sector. Fugitive emissions of oil and natural gas includes emissions from gas leakage along with the transportation, refining, and storage of oil. Since 1990, total annual emissions of SO 2 have decreased by 97%. In 2023, 89% of SO 2 emissions originated from the energy sector, with the greatest contribution from Domestic, Commercial and Agriculture. Since 1990, emissions from power stations have declined by almost 100%. This decline has been due to the increase in the proportion of e lectricity generated by CCGT stations, other gas fired plants, the increase in the proportion of electricity generated in nuclear plants, and the application of Flue Gas De sulphurisation abatement equipment on several of the largest coal-fired power stations in the UK. CCGTs run on natural gas and are more efficient than conventional coal and oil stations and have negligible SO 2 Emissions from Manufacturing, Industry and Construction were responsible for 22% of UK SO2 emissions in 2023. Since 1990, emissions from this category have declined by 94%. This

Trends in Greenhouse Gas Emissions 2 UK NID 2025 (Issue 1) Ricardo Page 113 decline is due to the reduction in the use of coal and oil in favour of natural gas, and also some improvement in energy efficiency. Trends in Greenhouse Gas Emissions 2 UK NID 2025 (Issue 1) Ricardo Page 114 combines the KCAs, and gives an indication of which categories contain or are a Key Category. Smaller numbers relate to a higher ranking. More detail on how they’re derived estimate has been taken from Monte Carlo analysis. Emission trends are presented for 1990-2023 and 2022-2023. A description of the trends and the main drivers behind these can be found in Chapter 2 Total Energy 300 -45% -4% 10% 4% 1. Energy industries 69 -71% -15% 0% 0% and heat production 3, 5, 7, 29 3% 45 -78% -20% -1% 0% 0 refining 3, 5, 7, 29 14% 12 -33% 0% 0% 0% 0 a. Iron and steel 6, 8, 10 5% 1 -68% 4% -4% 0% MS 4 metals 6, 8, 10 5% 1 -47% -1% -8% -73% MS 3 c. Chemicals 6, 8, 10 5% 4 -69% -2% -12% 0% MS 3 print 6, 8, 10 6% 1 -79% 0% -1% 0% MS 3 minerals 6, 8, 10 10% 2 -70% -14% -1% 0% MS 3 specify) 6, 8, 10 5% 21 -42% 3% -9% 6% MS 3, MS 6 3. Transport 109 -12% -1% 0% 0% aviation 32 20% 1 -21% 6% 0% 0% MS 7 transportation 1 2% 100 -10% -1% 0% 0% MS 8 c. Railways 21% 2 9% 5% 1% -1% MS 9 navigation 20 18% 5 -37% -3% 0% 0% MS 10, MS

Trends in Greenhouse Gas Emissions 2 UK NID 2025 (Issue 1) Ricardo Page 115 transportation 21% 1 10% 4% -7% 0% MS 6 4. Other sectors 80 -31% -5% -1% 1% Commercial/institutional 2, 12, 15 4% 22 -27% -1% 2% 4% MS 5 b. Residential 2, 12, 15 4% 52 -36% -8% 0% 0% MS 5, MS 6 Agriculture/forestry/fishing 2, 12, 15 30% a. Stationary N/A N/A IE N/A N/A N/A N/A b. Mobile 25 7% 1 -72% -2% 0% 0% MS 15, MS from fuels 7 -84% -2% 5% 0% 1. Solid fuels 13% 1 -97% -5% 71% 0% handling 18 1 -97% -12% 57% 0% MS 17 transformation 18 0 -87% 75% -7% -91% MS 4 a. Oil 17, 23 0 -72% 208% 0% 0% MS 5 b. Natural gas 17, 23 4 -69% -6% 0% 0% MS 5, MS 20 flaring 17, 23 2 -58% -4% 0% 0% MS 5 storage N/A N/A NO N/A N/A N/A N/A 1.
Transport of CO2 N/A N/A NO N/A N/A N/A N/A storage N/A N/A NO N/A N/A N/A N/A 3. Other N/A N/A NO N/A N/A N/A N/A Memo N/A N/A 0 71% 13% 51% -34% International bunkers N/A N/A 0 71% 13% 51% -34% Aviation N/A N/A 0 114% 17% 82% -45% MS 7 Navigation N/A N/A 0 -2% 0% -2% 2% MS 14 Multilateral operations N/A N/A NE N/A N/A N/A N/A biomass N/A N/A 50 923% -1% 6% -3% CO2 captured N/A N/A NO N/A N/A N/A N/A

Trends in Greenhouse Gas Emissions 2 UK NID 2025 (Issue 1) Ricardo Page 116 3.2.1 Comparison of Sectoral and Reference Approaches A detailed description of the reference approach and comparison with the sectoral approach 3.2.2 International Bunker Fuels (memo item) International bunker emissions (international aviation and shipping) are not included in the national total but are reported separately. These estimates are consistent with the Tier 3 method adopted for aviation and described in MS 7 and the Tier 3 method adopted for shipping as described in MS 13. The methods for the calculation of international bunker fuels are presented in the relevant method statements. Each year the Inventory Agency confirms that the UK energy balance is consistent with data submitted to the IEA and that the total fuel consumption used for the GHG estimates is consistent with the UK energy balance. For marine bunkers, the UK GHG estimates are based on the bottom-up analysis from the BEIS shipping inventory (Scarborough et al., 2017). This leads to a different total fuel use allocation for marine fuels from the allocations in the national energy statistics (DUKES) and submissions to IEA. 3.2.3 Feedstock and Non-Energy Use of Fuels The methodology for estimating emissions from fuels used for non-energy purposes is set out in the relevant sections of this NID. A summary of the method, including all non -energy uses The UK energy statistics (DESNZ, 2024a) contain an allocation for non -energy use for each fuel in the commodity balance tables. The UK inventory estimates emissions from fuels, including emissions arising from non-energy uses. In some cases, the inventory estimate for non-energy use does not agree with the DUKES allocation, and reallocations are made between energy and non -energy use for inventory reporting, if inventory estimates lead to more conservative emission estimates. In 2013, the Inventory Agency c arried out research into non -energy uses of fuels; this was followed up by the DECC (now DESNZ) energy statistics team during 2014, and a series of revised allocations were introduced in the Digest of UK Energy Statistics 2014 (DECC, 2014), improving consistency between the inventory and the UK energy statistics. The activity data used for the national inventory and any deviations from the UK energy balance are presented and explained in Annex 5.2. The evidence that the Inventory Agency uses to make estimates for non-energy use • annual reporting by plant operators (e.g., UK ETS returns, which include data on the use of process off-gases in the chemical and petrochemical production sector); • periodic surveys or research by trade associations / research organisations / environmental regulators, such as to assess the fate of coal tars and benzoles, petroleum coke or waste oils, or the impact of regulations on solvents, waste, product • information from literature sources on the estimated split of stored to emitted carbon (and therefore CO 2) related to use of chemical feedstocks, including other country NIDs, where UK-specific information is not available. In many cases, the energy statistics allocate fuels to non-energy use that are used in chemical and petrochemical production processes where • fossil carbon-containing off-gases are used for combustion in facility boilers; or

Trends in Greenhouse Gas Emissions 2 UK NID 2025 (Issue 1) Ricardo Page 117 • products containing the “stored” carbon are subsequently used / partly combusted / disposed and degraded with some proportion of the “stored carbon” in products ultimately emitted to atmosphere. In other instances, the allocation of fuels to “non -energy use” in the UK energy balance is contrary to other statistical evidence from industry or surveys that the Inventory Agency has access to in the compilation of the national inventory. For example, p etroleum coke for residential use was not recorded in the national energy data, nor was industrial use prior to 2008, and so use has been made of other data for both industrial and domestic sector consumption. Evidence from environmental reporting and from research indicates that several industries use petroleum coke directly as a fuel or process input (e.g. : cement kilns, chemical manufacturing processes, domestic fuel manufacturers), and that petroleum coke is supplied as a fuel for the residential market. 3.2.4 Use of UK Energy Statistics in the GHG inventory The main source of official national statistics and energy balances data used in the UK inventory is the Digest of UK Energy Statistics (DESNZ, 2024a), hereafter referred to as DUKES. This annual publication gives detailed sectoral energy consumption broken down by fuel type, covering the entire period relevant to the inventory. In many cases, these data are used directly in the inventory without modification. However, the activity data used to derive emission estimates in the UK inventory may not exactly m atch the fuel consumption figures given in DUKES and other national statistics. This occurs for one of four • Data in DUKES and other national statistics are not always available to the level of detail required for inventory reporting. For example, activity data within DUKES do not distinguish between fuel used in stationary and mobile combustion units.
Emissions from these distinct types of appliances have to be separately reported in the inventory and furthermore they may exhibit very different combustion characteristics (for non - CO2 gases) and therefore require application of different emission factors in the UK • Data in DUKES and other national statistics are subject to varying levels of uncertainty, especially at the sector-specific level, and in some cases alternative data suggesting higher fuel consumption are available from other sources, which we use in preference. For example, the UK ETS indicates higher fuel use for several high - emitting industrial sectors which is used in preference to DUKES data. • DUKES and other national statistics do not include any data for a given source. For example, DUKES does not provide any information on secondary fuels such as process off-gases that are derived from petroleum feedstocks and are commonly used as fuels in petrochemical and chemical industries. • Where the DUKES team make improvements to national energy statistics, they typically do not revise the full time series of data; usually, DUKES data are typically retrospectively revised for up to the 5 most recent years. This can lead to step changes in t he DUKES time -series that are due to methodological differences rather than reflecting real changes in fuel use. Therefore, to ensure time series consistency of reported emissions, the Inventory Agency works with the DESNZ energy statistics team to derive a defensible historic time series back to at least 1990 for use in the UK The rationale for those modifications or deviations from DUKES data that are made, and the sources of alternative data are discussed in the sections detailing methodology for each CRT source category that follow Section 3. A summary of modifications by fuel is given in Annex

Trends in Greenhouse Gas Emissions 2 UK NID 2025 (Issue 1) Ricardo Page 118 The modifications described above involve changes to the sector -level estimates of fuel use used in the UK inventory, when compared with the original source data from DUKES. As a general rule, the overall demand for each fuel in the UK inventory is kept co nsistent with the overall demand for that fuel in DUKES; the Inventory Agency approach is such that in almost all cases, any modifications to the sector allocation of DUKES data are matched by an equal and opposite allocation change in another sector, to ensure a zero net change in fuel demand relative to DUKES. Annex 5.2 includes a series of tables that demonstrate this consistency between the UK inventory and DUKES. There are some exceptions to the general rule of consistency with DUKES, for petroleum coke and for other petroleum gases ( OPG), where other statistical evidence indicates that the energy balance data for fuel combustion sources may be too low, and where re-allocations of fuel use from the “non -energy use” lines in DUKES are made by the Inventory Agency (see Apart from DUKES, the main other data source used for fuel use estimates in the inventory is the installation -level data available for processes covered by the UK Emissions Trading System (UK ETS) (DESNZ, 2024b), which has been analysed and compared with t he data from DUKES. Details of the analysis of the UK ETS and use of the data within the UK GHG inventory are given in Annex 7 . Further fuel consumption data are taken from the Environmental Emissions Monitoring System (EEMS) data set (DESNZ OPRED, 2024) a nd from data supplied by the UK Mineral Products Association (MPA, 2023), and from the UK solid fuel supply sector (CPL, 2015). These are used to modify fuel use and emission estimates for 1A1c, 1A2f, and 1A4b respectively, and are described more fully in the sections below that deal with those source categories. Fuel use estimates for transport sources also rely upon data taken from DUKES, with some further detail provided from other sources. Combustion of biomass and other biofuels is included in the UK energy statistics and in the UK inventory. The inventory considers the possible use of such fuels in all subsectors of CRT 1A. The UK energy statistics reports biomass activity data that are co mplete for all UK consumption, and these are presented in the inventory reported across many source sectors. Greenhouse gas emissions including CO2 are estimated for these fuels and presented in the relevant sections of the CRT. The CO2 emissions from biomass are, however, not included in the total UK emissions from fuel combustion and are instead recorded as a memo item. Emissions of N 2O and CH 4 from biomass combustion are included within the UK inventory totals although in the case of emissions from use of biofuels in road transport or biogases blended with natural gas, the emissions are not reported separately, and are instead included in the e missions reported for the primary fuel these are blended with (such as petrol for bioethanol, or natural gas for biogases). For fuels that contain both fossil carbon and biogenic carbon, the CO2 emissions are reported to reflect the split between these components. The details for the relevant fuels are set out • Scrap CO2 emissions are split between other fossil fuels and biomass. CH4 and N2O, and the total activity data, are reported as other fossil fuels. • Natural A small percentage of biogas is incorporated into the UK natural gas grid. The CO2 emissions are split between the gaseous fuels and biomass categories within the CRT. All activity data and non -CO2 emissions are reported in the gaseous fuels

Trends in Greenhouse Gas Emissions 2 UK NID 2025 (Issue 1) Ricardo Page 119 • Fossil component of liquid there is a fossil-carbon component of some liquid biofuels (e.g., the methyl group in FAME is derived from fossil feedstock). The activity data, and CO2 from biomass are reported under biomass and the fossil CO2 emission is reported under other fossil fuels.
For the combustion of renewable and non -renewable waste, activity data and emissions are separately reported within the other fossil fuels category for non -renewable waste, and The impact of biomass use on carbon stocks in the UK is recorded in the LULUCF sector; biomass imported into the UK will affect the LULUCF sector in the country from which the When fuels are combusted, a small proportion of the carbon in the fuel is not fully oxidized. For example, unburnt carbon can remain in the ash left after combustion of coal. Emission estimates for CO2 need to take account of any carbon in fuels that remains long -term in this In the UK Inventory, it is assumed that unoxidized carbon is only significant for solid fuels. For gaseous and liquid fuels, although some carbon might not be oxidized fully during combustion (for example emitted as VOC or particulate matter), based on discussions with fuel suppliers, it is assumed than any indefinite storage of unoxidized carbon will be sufficiently trivial to be ignored. For solid fuels, UK -specific assumptions are employed, either based on expert Gaseous All fuels All sectors All 0% 0%

Trends in Greenhouse Gas Emissions 2 UK NID 2025 (Issue 1) Ricardo Page 120 Solid Coal All others All 0% 0% Solid Anthracite 1A4b All 0% 0% a Expert judgements provided by UK fuel producers and fuel users (see Baggott et al, 2004). b Calculated from site-specific UK and EU ETS returns for all UK coal -fired power stations except in 2005 and 2016 where no information is available for one site. c From the 2006 IPCC Guidelines for National Greenhouse Gas Inventories, unless otherwise stated. Currently in the UK, engineered CO2 capture and storage is not occurring. This source is not It should be noted however, that CO 2 capture and use is occurring at a sodium bicarbonate production site using CO2 captured from fuel use on site. This CO2 is nether transported, nor geologically stored, so is not reported against CO2 transport and storage. The UK’s approach for accounting for this activity is discussed in Section 4.12. Similarly, there have been some trials of CO 2 capture at large power stations in the UK, but again, this CO 2 is neither transported, nor geologically stored, so is not reported against CO2 transport and storage. UK NID 2025 (Issue 1) Ricardo Page 121 The rest of the energy chapter is structured using a series of inventory compilation method statements in order to group together categories where the source data and methods are similar, minimising unnecessary repetition of method descriptions and improving the clarity of stationary combustion, mobile combustion and fugitive sources. MS number IPCC categories Source categories Power stations, Public heat production, refineries (including emissions from flaring at refineries) and other energy industries (collieries, gas production, nuclear fuel production). MS 2 1A1cii Upstream oil and gas production - combustion MS 3 1A2 Manufacturing industries and construction (excluding iron and steel use of derived fuels, and off-road machinery) Iron and steel, and coke manufacture MS 5 1A4ai, 1A4bi, 1A4ci Other stationary combustion MS 10 1A3d, 1A4ciii Shipping – coastal, and fishing in UK waters MS 11 1A3d Shipping between UK and Gibraltar, and between UK and OTs MS 13 1D1b International shipping

UK NID 2025 (Issue 1) Ricardo Page 122 MS number IPCC categories Source categories MS 16 1B1ai, 1B1aii, 1B1aii1 Coal mining and handling (excluding closed coal mines) MS 17 1B1ai3 Closed coal mines MS 18 1B2 1B2 Natural gas distribution (1B2biv to v). Note that emissions from Natural Gas Production (1B2b2) are reported as ‘IE’, and aggregated in reporting under Natural Gas Processing (1B2b3). Note also that emissions from refinery flaring are included Note that emissions for 1B2c1iii and 1B2c2iii, venting or flaring for oil and gas combined are reported as ‘IE’ and aggregated in reporting in oil or gas venting or flaring (1B2c1i, 1B2c1ii, 1B2c2i, MS 19 1B2biv, 1B2bv Natural Gas leakage – transmission, distribution, point of use MS20 1A1ci, 1B1b Solid smokeless fuel production, charcoal production MS21 1A1ai, 1A2, 1A4 Biofuel combustion

UK NID 2025 (Issue 1) Ricardo Page 123 MS 1 Power stations, refineries, and other energy industries Relevant Categories, source names 1A1ciii: Other energy industries fuel use - Collieries, gas production and nuclear fuel Burning oil, Coal, Colliery methane, Fuel oil, Gas oil, Liquefied petroleum gas (LPG), Naphtha, Natural gas, Other petroleum gases ( OPG), Orimulsion, Petrol, Petroleum coke, Refinery miscellaneous, Sour gas and Waste oils Note that emissions reported under 1A1b include those from flaring at refineries. The operator- reported emissions from refineries include both combustion and flaring sources; it is not possible to disaggregate the data accurately for all installations and years. Hence the UK does not include any emissions from refinery flaring under 1B2c. [Note that this MS coke production, smokeless solid fuel production (both MS 4) and upstream oil and gas production (MS 2). Emissions from the combustion of biofuels, or fuels containing biofuels, are described under MS 21 This Method Statement (MS) includes information about UK power stations, public heat production, refineries, and other energy industries. fossil fuels used by the UK electricity supply industry are bituminous coal and natural gas. The number of coal stations has decreased markedly across the time series, and t he number of gas fired stations peaked in 2012 but has decreased slightly since then. The share of total UK electricity generated in 2023 was 2.0% from coal and 35% from gas. Nuclear stations and thermal renewables each generated a further 17%. The wind, w ave and solar stations generated 16%. The remainder accounted for a small proportion of other thermal sources (5%), petroleum (1%) and hydro (1%) (Ricardo’s analysis based on DUKES Tables 5.3-5.6). Biomass is being burnt at an increasing number of power generation sites to help electricity generators meet Government targets for renewable energy production.
These sites use poultry litter, straw, or wood as the main fuel, whilst many coal -fired power s tations have increased the use of biofuels such as short -rotation coppice to supplement the use of fossil fuels. Electricity is also generated in a large number of engines running on biogas at landfill sites and sewage treatment works. CO 2 emissions associated with biofuel combustion are estimated and reported as memo items, but not included in the energy sector; these emissions will be reflected in the LULUCF carbon stocks of the country producing the fuel. Emissions of other greenhouse gases from biofuel use are estimated and included in the national inventory totals, in accordance with IPCC guidance on the treatment of biofuel-derived emissions. Electricity is also generated at an increasing number of Energy from Waste (EfW) installations in the UK. Formerly classed as municipal solid waste (MSW) incinerators, all such installations

UK NID 2025 (Issue 1) Ricardo Page 124 have since the late 1990s been required to be fitted with boilers to raise power and heat, and their emissions are therefore reported under CRT source category 1A1 (electricity generation), rather than 5C (Waste Incineration). Prior to 1997 at least some M SW was burnt in older installations without energy recovery. Gas oil Gas Waste Biomass Biogas Nuclear 1990 44 8 12 1 2 0 Unknowna 19 1995 23 8 13 18 4 2 Unknowna 16 a Number of power stations for early years is unknown although emissions are reported, biogas consumption is b Figures from 2020 not published in DUKES, estimated equal to previous years The UK had 8 operating refineries during 2023, of which 2 were small specialist refineries employing simple processes such as distillation to produce solvents or bitumen on ly. The remaining 6 complex refineries are much larger and produce a far wider range of products including refinery gases, petrochemical feedstocks, transport fuels, gas oil, fuel oils, lubricants, and petroleum coke. The crude oils processed, refining techniques, and product mix will differ from one refinery to another, influencing the energy use and emissions from the sector. A

UK NID 2025 (Issue 1) Ricardo Page 125 seventh large crude oil refinery ceased operation in November 2014, and four other major refineries in operation in 1990 closed between 1997 and 2010. Year Crude oil refineries Specialist refineries Some of the crude oil and natural gas input to the refineries comes from a large number of offshore installations in UK waters, together with a small number of onshore production facilities. Emissions estimates from these activities are described in MS 2 and MS 18. Coal is extracted in the UK from deep mines and open-cast sites. The production of coal has been in rapid decline in the UK and levels of UK activity are far lower in recent years than in 1990. The last large UK deep mine closed in 2015 and so production of deep-mined coal was negligible in 2016-2023. Emissions from combustion at UK collieries are covered in this MS. Fugitive emission estimates from these mining and extraction activities are included in MS 15 and MS Nuclear fuel production is a very minor user of fossil fuel in the UK, and is included in this MS. Activity DUKES (DESNZ, 2024a), UK and EU ETS (DESNZ, 2024b) Emission Carbon factors are predominantly derived from UK and EU ETS data (2005 onwards), from refinery sector reporting (Fuels Industry UK, 2024) and from the 2004 Carbon Factors Review (Baggott et al., 2004), with some solid fuel factors derive d from UK research (Fynes and Sage, 1994); non-CO2 EFs are predominantly IPCC defaults (IPCC, 2006). An accompanying spreadsheet “Energy_background_data_uk_2025.xlsx” lists all emission factors used in the energy sector, including a full list of references 56. The justification for use of several references, such as UK and EU ETS, the 2004 Carbon Factors Review and Fynes and Sage, are presented in Annex 5.1.1.3. 56 This can be found as one of the additional documents to the NID . Note that there can be a delay between the NID being published on the NAEI website after official submission. UK NID 2025 (Issue 1) Ricardo Page 126 The calculation of direct greenhouse gases for the sources covered by this MS The sources of emission factors (EF) and activity data (AD) are summarised under “key data sources” above, with a full list of emission factors set out in “Energy_background_data_uk_2025.xlsx”. The activity data are taken from DUKES, noting the exceptions set out under Assumptions & observations, below. Annex 5.2 describes the energy balance for the UK and how this is used for the inventory, and any deviations from • Power stations - gas oil / fuel oil / burning oil activity data : DUKES reports less fuel oil burnt by power producers than is reported by operators either directly to the Inventory Agency or via the UK Emissions Trading System (UK ETS). For some years this is also true of gas oil, and in the case of burning oil, DUKES does not give any figures for any year. For each oil therefore, we take the larger of either the DUKES is reallocated from industry (1A2) to power stations to ensure consistency with the operator data, while maintaining consistency with the overall UK fuel consumption data • Coal-fired power stations – oxidation factors (OF): All UK coal-fired power stations report to UK ETS and present installation -specific data on coal composition (carbon 99%. The factors presented in “Energy_background_data_uk_2025.xlsx” are the factors including consideration of the oxidation factor. The data for recent years is taken from installation -specific analysis through EU and UK ETS, and from the underlying data we can derive the weighted average oxidation factor across UK coal- fired power stations. The data for earlier years is all taken from the Carbon Factors review in 2004. The data may be low compared to the IPCC default, but they are based on country-specific analysis and the carbon emission factor (CEF) is consistently low across the time series.
For 1990-2004, the assumed oxidation factor for power station coal is 0.98. For 2005 onwards, country specific (CS) oxidation factors are derived from the EU/UK ETS data. These EU/UK ETS data indicate that 0.98 is a defensible • Power stations – The activity data reported in the UK inventory is a combination of non -biodegradable (fossil) and biodegradable wastes and we apply IPCC default carbon factors for each type of waste. • Refineries - OPG activity As noted in the recalculation justification & summary of change section below, for OPG, discrepancies in activity data are evident between UK ETS and DUKES. Based on data from UK ETS and the refinery trade association, Fuels Industry UK, potential under -reports were identified in the UK energy balance data for the refinery sector from 2004 onwards, although not in all years. The Inventory Agency takes the conservative approach of using the higher fuel consumption data for each year. The estimates for 2004 in the UK GHGI are therefore based on data supplied directly to the Inventory Agency by the Fuels Industry UK data, whilst the data for 2006-to 2023 are based on EU/UK ETS data. Data from DUKES are used for 2005. Prior to 200 4 the UK GHGI emission estimates based on DUKES energy data are closely consistent with Fuels Industry UK sector estimates, and are therefore retained;

UK NID 2025 (Issue 1) Ricardo Page 127 • Refineries - Petroleum coke activity Similar to the issue noted above for OPG, comparison of the AD presented in DUKES versus the AD reported via the EU/UK ETS indicates for several years that the DUKES AD are under -reported. The UK GHGI estimates from refinery petroleum coke use are therefore based on the higher value of DUKES or EU/UK ETS and applyi ng the EF for petroleum coke provided by Fuels Industry UK; EU/UK ETS data are higher (and therefore used in the GHGI, deviating from DUKES) for all year s 2005 to 2010 and again in 2013 and 2015 -2019. In 2011, 2012, 2014, and 2020 -23 the DUKES data are higher than EU/UK ETS and are therefore retained; we note, however that this is a possible over -report and leads to UK GHGI emission estimates for the secto r as a whole being higher than ETS totals in those years. The Inventory Agency retains this approach in order to use ETS emission estimates as a de -minimis, and taking a conservative approach to deriving the time series of refinery emissions. Note that the UK GHGI estimates for the refinery sector are also higher than the EU ETS figures for 2005: this is because DUKES reports higher consumption of other fuels (including fuel oil and natural gas) than given in EU ETS, rather than due to differences for OPG and petroleum coke as in 2012. • Public Heat Production – Data for landfill gas and sewage gas combustion, reported in DUKES under the categories unclassified, and public administration, respectively, are allocated to public heat production for the NAEI. Activity data revisions • Revisions to DUKES data. No method changes have been made and none of the • Revisions to MSW data as the result of development of a new UK inventory bioenergy Quantitative information on recalculations is included in Chapter 10. Improvements (completed and planned) Recalculations and updates completed as described above. Planned/Ongoing: Emission factors and activity data remain under annual review. Specific QA/QC and validation exercises relevant to these source categories • The Inventory Agency conducts extensive quality checks on the operator-reported UK ETS data emissions, AD, EFs, net calorific values (NCVs). The QC assesses the fuel quality data, time-series consistency of reported data by installation, detailed source-specific UK ETS data against the installation -wide total emissions reported to the EU Transaction Log and UK Compliance Reports, and comparisons between DUKES and EU ETS AD to identify and resolve any potential mis-allocations or under- reports in the DUKES dataset. Findings are discussed with the DESNZ energy statistics team and (where necessary) the UK ETS regulators and/or operators. This process has led to many significant improvements in UK GHGI accuracy; • The comparison of the reference/sectoral approach; • A bilateral exchange with Denmark in 2015, providing peer review and quality assurance in updating to 2006 Guidelines; and

UK NID 2025 (Issue 1) Ricardo Page 128 • A bilateral exchange with Germany in 2014, providing peer review and quality assurance of the energy sector and refinery estimates. (Ricardo-AEA, 2014). The energy AD used in these estimates that come from DUKES are subject to the UK Statistics Authority’s Code of Practice for Statistics 57. The UK ETS data, is subject to its own QA process, defined and managed by the competent authority and compliant with UK rules. Activity data for petroleum coke and OPG consumption in refineries are based on DUKES data for certain years, and data directly from UK ETS or trade association (Fuels Industry UK) for other years in the time series. This is described in the method approac h section above. The differing data sources have been used to ensure a consistent complete coverage of emissions from refineries, addressing under -reports in DUKES and ensuring the time series For some sources and fuels, carbon emission factors are taken from Baggott et al., for the period 1990-2003, and from UK and EU ETS for 2005 onwards (2004 is interpolated). This makes best use of available data and the time series trend of EFs shows a smooth transition between data sources. We note that the key data providers that informed the 2004 Carbon Factors Review are the same operators of high-emitting plants (i.e. power stations, refineries, cement kilns, iron, and steel works) that subsequently provide data to the UK ETS. Therefore, whilst the UK ETS data provides a larger dataset of more detailed, installation -specific fuel composition and hence carbon emission factors for recent years, the underlying source data available prior to EU ETS comes from the same operators.
This means that, despite use of a smaller dataset prior to the availability of EU ETS data, the time series consistency of this Uncertainties for both activity and emission factors are based on expert judgement. The uncertainty analysis set out in Annex 2 provides details of these uncertainty values. Uncertainties in fuel use statistics are typically low. The carbon emission factors are based on UK specific data. Since there is a direct link between the carbon emitted and the carbon content of the fuel, it is possible to estimate CO 2 emissions accurately. Non-CO2 emissions are dependent on a greater number of parameters and are largely based on defaults. As such, the uncertainties are higher, but since the emissions are smaller, this does not have a significant impact on the overall uncertainty of total GHG emissions. 57 Available from

UK NID 2025 (Issue 1) Ricardo Page 129 MS 2 Upstream oil and gas production – fuel combustion Relevant Categories, source names • Upstream oil fuel combustion • Oil fuel combustion • Upstream gas fuel combustion • Gas fuel combustion Gas oil, Fuel gas58 (‘Natural Gas’) This source category comprises emissions from the combustion of all fuels (excluding fuel used for vessel propulsion) including producers’ own fuel gas and purchased fuels such as diesel, through all phases of exploration, development, production and decom missioning for all upstream oil and gas installations on the UK Continental Shelf (UKCS) and onshore, i.e. including at offshore assets (platforms, Floating Production Storage and Offloading vessels - FPSOs, and Mobile Offshore Drilling Units - MODUs), at onshore terminals and at onshore The UK has been producing oil and gas, predominantly offshore in the North Sea, for decades, and there are several hundred oil and gas platforms that have been operating across the time series. As they have high power demands to run the exploration and pro duction operations, most platforms include large gas turbines that are run off a proportion of the fuel gas produced on-site, with smaller supplementary engines, heaters and other units that may burn fuel gas UK GHGI methods are implemented to derive separate estimates (ii) offshore platforms, FPSOs and MODUs. The different methods per installation type reflects the difference in source datasets between onshore and offshore facilities due to different regulatory systems in the UK for the respective installations. Each installation is allocated to either upstream oil or upstream gas production according to the North Sea Transition Authority (NSTA) definitions of the fields/terminals producing/treating the oil or gas. Activity Gas oil data are primarily taken from DUKES (DESNZ, 2024a); fuel gas (‘natural gas’) data are derived from operator reporting to the UK ETS 58 In UK upstream facilities where fuel gas is used, the gas is predominantly methane and similar in composition to natural gas but also typically contains more higher-chain hydrocarbons (e.g. ethane, propane, butane, C5 and above) and often also higher levels of CO2 and sulphur compounds compared to natural gas that is provided to downstream users via the National Transmission System (NTS) after processing at gas terminals. UK NID 2025 (Issue 1) Ricardo Page 130 (2005-) (DESNZ, 2024b) and EEMS (1998 -) (DESNZ OPRED, 2024) reporting systems and quality checked against UK energy statistics in DUKES (DESNZ 2024a). Fuel use estimates for pre -EEMS years, i.e. 1990-1997, are derived from sector data submitted to UK Gover nment based on operator reporting (UKOOA, 2005). Emission Carbon factors for fuel gas (‘natural gas’) are derived from operator - reporting to UK ETS (DESNZ, 2024b) and EEMS (DESNZ OPRED, 2024), supplemented by operator data for the earlier years in the time - series (UKOOA, 2005); the carbon facto r for gas oil is derived from the 2004 Carbon Factors Review (Baggott et al, 2004). Methane and nitrous oxide EFs are based on operator reporting via EEMS from 1998 onwards; these EFs are also extrapolated back to 1990. An accompanying spreadsheet “Energy_background_data_uk_2025.xlsx” lists all emission information for common activity data sources. The Inventory Agency has researched and analysed all available activity and emissions data for the UK upstream oil and gas sector across the time series during a recent inventory improvement project (Thistlethwaite et al, 2022). The inventory method for 1A1cii draws upon the best available data from the sector, through a range of reporting mechanisms that have been developed by UK regulatory agencies across the time series. A more detailed summary of the oil and gas sector analysis is presented in Annex 5.1.1.6. The methods developed impact both fuel combustion emissions in 1A1cii and all upstream oil and gas fugitive emission sources reported in 1B2 (see MS 18). Across all years of the time series, the fuel use estimates presented in DUKES are incomplete and operator-reported data are used to deliver a complete and accurate inventory estimate. (For further details see the section ‘Assumptions and Observations’.) The key activity and emissions datasets used across the time series • 1990-1997: Inventory Agency estimate derived from the UKOOA 2005 aggregated estimates of GHG emissions presented for all offshore and onshore production emissions. AD estimated from the emissions data, assuming that the sector-wide EFs from 1998 are representative for earlier years for all fuels (diesel, fuel gas); • 1998-2003: EEMS operator-reported fuel combustion emission and activity estimates per installation, from all offshore mobile and fixed installations and all onshore terminals, supplemented by analysis of the UK ETS National Allocation Plan (NAP) • 2004: EEMS operator -reported fuel combustion emission and activity estimates per installation, offshore and onshore; • 2005-2010: UK ETS (CO 2) and EEMS (all GHGs) operator -reported fuel combustion emission and activity estimates per fixed installation, offshore and onshore. EEMS data for all mobile offshore units; • 2010-Current: UK ETS (CO2) and EEMS operator-reported fuel combustion emission and activity estimates per fixed offshore installation; EEMS data for all mobile offshore 59 This can be found as one of the additional documents to the NID Note that there can be a delay between the NID being published on the NAEI website after official submission.
UK NID 2025 (Issue 1) Ricardo Page 131 units; UK ETS (CO 2) operator -reported fuel combustion emission and activity estimates per onshore terminal. Since 1998 there are installation -level data reported to UK Government, including fuel combustion estimates that are based predominantly on installation -specific carbon emission factors for fuel gas; this is therefore a Tier 3 method using the aggregate of reported data across all UK installations, and based on a large dataset of fuel compositional analysis and operator reported emission estimates. Prior to 1998 the source data reported to Government are more aggregated, based on sector surveys and (in some years) the use of proxy data (oil and gas production statistics) to estimate the activity data. An industry submission to Government in 2005 (UKO OA, 2005) provided a comprehensive estimate of sector emissions from 1990 to 2003 based on aggregated UK operator reporting, and hence this is a Tier 2 method. Since 2005, the activity and emissions data for combustion are primarily derived from EU/UK ETS (DESNZ, 2024b) reporting for those installations that report to EU/UK ETS, and from EEMS (DESNZ OPRED, 2024) data for the sites that fall below the reporting th reshold for EU/UK ETS. Analysis has shown that there is a small systematic under-report for fuel gas use by the oil and gas sector for recent years of the time series in the UK energy statistics, DUKES (DESNZ, 2024a). Where the fuel combustion emissions ar e reported for an installation via both EEMS and EU/UK ETS, the EU/UK ETS data are regarded as better quality as they are subject to Third Party verification, as part of the requirements of the trading scheme. However, the scope of reporting under EU/UK ET S is not as complete as EEMS. For example, mobile offshore units (e.g. drilling units) do not fall within EU/UK ETS scope and a number of smaller offshore platforms also report only to EEMS as they do not meet the EU/UK ETS threshold for Onshore oil and gas terminal operators reported fuel combustion estimates via EEMS from 1998 to 2010. Since 2010, terminal operators are not mandated to report to EEMS and most have ceased to do so, as they are already required to report installation-wide annual emission estimates under the IED/PPC reporting systems to onshore regulators. The EU/UK ETS data provide complete estimates for fuel use at all onshore oil and gas terminals from 2005 The EU/UK ETS CO 2 data for high emitting source streams are based on source -stream- specific fuel analysis (i.e. compositional analysis to derive carbon content, NCV) and the assumption that the fuel is 100% oxidised; for example, on most oil and gas platforms the estimates of emissions from fuel gas use within turbines, engines, heaters and other units are based on sampling and analysis of the carbon content of the fuel gas. As such the EU/UK ETS data are considered highly accurate; they provide a rich and detailed dataset that exhibits a range of variability in the fuel gas across installations and across the time series. For 1998 to 2004 inclusive, the combustion activity and emissions were reported by all upstream oil and gas installations, offshore and onshore, via EEMS. The oil and gas operators subsequently conducted more detailed analysis, to review activity data and carbon emission factors, in the course of developing the National Allocation Plans (Phase I NAP, Defra 2005)60, in the years leading up to the EU ETS. The accuracy of the 1998 -2003 data was improved through this process in order to ensure accurate emission allocations per installation in the first phase of EU ETS which ran from 2005 to 2007. To derive the UK GHGI estimates for combustion in 1998 to 2004, the Inventory Agency has reviewed the EEMS and NAPs data 60 EU Emissions Trading Scheme, Approved Phase I National Allocation Plan 2005-2007, Defra (2005) phase_1/phasei_nap/phasei_nap.aspx

UK NID 2025 (Issue 1) Ricardo Page 132 during the recent oil and gas improvement project and used the best available data per For 1990 to 1997 there are more aggregated data available from industry reporting (UKOOA 2005) that are used to inform the UK GHGI estimates. The 1990 and 1991 CO2 estimates are based on company reported data, with CH 4 and N 2O estimates derived by the Inventory Agency, applying EFs from operator reporting in later years (under EEMS). Data for 1995 to 1997 were compiled from operator reporting under a system with a similar reporting structure to EEMS, but data are only availabl e from across the whole industr y, rather than per installation, and hence are somewhat less transparent. The sector estimates for 1992 to 1994 are based on modelling by the oil and gas trade association, using oil and gas production data as a proxy, scaling emissions between the reported data in 1991 and 1995. The fuel combustion in the sector is a minor source of emissions of methane and nitrous oxide. Operators report estimates to EEMS, predominantly applying defaults from operator guidance for fuel gas combustion or gas oil combustion. The inventory estimates are based on the operator-reported estimates from EEMS for 1998 onwards; the estimates in 1990 -1997 are based on EFs rolled back from EEMS 1998 data. The DUKES commodity balance tables are regarded as high quality and complete for most fuels and sectors, where the fuel allocations are based on fuel sales data (from tax records, from annual and periodic surveys), surveys of fuel suppliers and producers, import and export data. However, for the upstream oil and gas sector a high proportion of fuel use (and hence combustion emissions) arise from operators’ own use of fuels (mainly fuel gas, a mixture of methane and other hydrocarbons) that are generated and used on site and are therefore not ‘bought and sold’ (unlike most fuel use across the UK economy), nor are they metered or delivered through a system (e.g.
pipeline network) where inputs and outputs are routinely monitored to track fuel use / sales to recharge the suppliers. The DUKES long-term trends in producers’ own fuel gas use by the upstream sector61 exhibit a ~20% single year step -change from the year 2000 to 2001 that the UK Government (then DECC) energy statistics team confirmed was due to the more complete data capture after the Petroleum Production Reporting System (PPRS) was implemented (DECC, 2 012. Personal communication) and was not a ‘real’ change in fuel use. Prior to PPRS the data capture mechanisms in place under -reported the sector fuel use, with data gaps indicated by UK Government energy statisticians for fuel gas use at gas terminals an d at oil terminals. This has informed our method choice to deviate from UK energy statistics and to use the industry reported data for emission estimates in the 1990s (i.e. the UKOOA 2005 dataset) in preference as they are the more accurate, complete dataset. The UK inventory also deviates from UK energy statistics in the years since PPRS was introduced (2001-present). DUKES includes only fuel gas use at sites reporting via PPRS (DESNZ, 2024d), while the UK inventory also includes any additional sites that repo rt via EEMS and UK ETS. The resulting difference in fuel gas use is minor since the additional sites included in the UK inventory method are small, for example sites servicing interconnector pipelines. The difference in methods was thought to be larger in submissions between 2021 and 2024 but the DUKES method was clarified during discussions with the UK energy statistics 2000-2001-2002 64,634 – 65,555 – 78,457 – 79,364. The step change 2000 to 2001 is a 19.7% apparent increase, but reflect better data capture (Personal BEIS, 2012)

UK NID 2025 (Issue 1) Ricardo Page 133 DUKES (DESNZ, 2024a) reports gas oil use for the upstream oil and gas sector since 2005 but not for earlier years in the time series; the operator data from EEMS (1998-2004) and from UKOOA (1990-1997) shows that gas oil has been used by the sector througho ut the time series. Therefore, the UK GHGI uses the operator -reported estimates directly for 1990-2004 and the DUKES data for 2005 onwards, which are based on operator returns to EEMS. We note that when the operators’ own fuel gas is the primary fuel for generating heat and power in upstream facilities, it is formed predominantly of methane and has a similar composition to natural gas processed at gas terminals and provided to downstream users in the UK via the National Transmission System (NTS). However, fuel gas frequently has a greater proportion of higher-chain hydrocarbons (e.g. ethane, propane, butane, C5 and above) than natural gas, as well as higher levels of CO 2 and sulphur compounds. Tables in Annex 5.1.1.6 set out the fuel compositional data for the fuel gas, illustrating the variability of CEFs, densities and NCVs of the fuel gas across the UK upstream oil and gas sector. All of the emissions are reported under ‘natural gas’ use in 1A1cii, reflecting the a llocation of the fuel gas to the natural gas commodity balance in DUKES. Emissions from OTs and CDs are ‘Not Estimated’ for this source. There is no oil or gas production in any of the OTs and CDs, and only limited well drilling and initial exploration activity (i.e. well testing) in waters around the Falklands Islands in 1998, in 2010, 2012 and 2015. There are no fuel use estimates specific to those exploration activities; it is assumed that any fuel use is accounted for within the Falklands energy balance data. Emission factors for N2O for 1A1cii are higher than the IPCC default range, and this issue has been noted by previous UNFCCC expert review teams. The factors applied in the UK inventory are based on operator-reported data from predominantly offshore oil & gas facilities using fuel gas, which is mainly natural gas or associated gas from oil production. These operator data are considered to be more representative of combustion emissions at UK installations than There have been no major recalculations to estimates. Improvements (completed and planned) The oil and gas sector improvement project (Thistlethwaite et al , 2022) has assessed all available UK data to improve the quality of the UK GHGI submission across 1A1cii and 1B2, and is described in more detail in Annex 5.1.1.6. Emission factors and activity data remain under review. Further improvements may be achieved if it becomes possible to obtain more resolved data on fuel gas quality per installation, to improve the assumptions for NCVs and density of fuel gas. The current method applies the best available data from PPRS but this is a separate data reporting mechanism to the EEMS and UK ETS datasets. If a more comprehensive NCV dataset, e.g. directly from the UK ETS data reporting, were to become available, this may help to improve data quality. However, we note that this would not alter the emission totals, but it would slightly improve the accuracy of the AD and EFs. We note that the recent oil and gas improvement project has fully explored all available data for the early part of the time series and we see no practicable opportunity to improve the Specific QA/QC and validation exercises relevant to these source categories

UK NID 2025 (Issue 1) Ricardo Page 134 • The comparison of the reference/sectoral approach; • Comparison of EEMS, EU/UK ETS and DUKES activity data for fuel (natural) gas combustion. The data underpinning DUKES estimates are gathered via the PPRS which presents facility-level activity data that are compared against EEMS and UK ETS to identify and reconcile any data inconsistencies; • Comparisons between EEMS and EU/UK ETS, to review installation -specific activity data and emissions data (and hence implied IEFs for each site and source) to identify any possible gaps in the EEMS dataset, using EU/UK ETS as a de -minimis.
The UK ETS data typically covers a smaller scope of activities on a given installation, but the data quality (AD, EFs) are third-party verified, whereas the EEMS dataset should be a comprehensive record of all combustion activities on upstream oil and gas installations but the data are subject to less rigorous QC; • Comparisons of total emissions data reported by each onshore oil and gas installation via the Regulatory Inventories (RIs) to assess time -series consistency and completeness of reporting, comparing CO2 emissions data against those presented in EU/UK ETS (and EEMS if the terminal reports to EEMS also). The energy AD used in these estimates that come from DUKES are subject to the UK Statistics Authority’s Code of Practice for Statistics. EU/UK ETS data is subject to its own QA process. The method is compromised by the lack of source -specific data for the 1990 -1997 period, where only aggregate emissions data across all sources in 1A1cii and 1B2 are available from the industry submissions to UK Government; this coincides with a period wher e consultation with the DESNZ energy statistics team has confirmed that that the UK energy statistics were not gathering complete data for all oil and gas terminals. Wherever possible the Inventory Agency has filled data gaps with operator-reported estimates and applied IPCC good practice gap-filling methods to ensure that the time series consistency is as good as practicable given the available data; this is possible as there are a defined number of installations that are active in this sector and their activities (and emissions) are generally well documented with gaps in Further, the Inventory Agency has conducted time series consistency checks between the aggregated emissions reported in the 1990 -2003 data submission (UKOOA 2005) and the installation-level EEMS and NAPs data (BEIS OPRED, 2021), across the overlap years of 1998 to 2003. This analysis shows close consistency, indicating that the scope of reporting in the UKOOA 2005 dataset is consistent with the later installation -level EEMS data. Further details are presented in Annex 5.1.1.6. In order to validate the data estimates, the Inventory Agency has derived estimates of fuel gas use per unit production for oil production and gas production back to 1990. There is a general trend to higher fuel gas use per unit production across the time series, reflecting the higher energy demands to extract materials from increasingly depleted oil and gas fields, althou gh this trend is not always continuous year to year as some fields cease production and others come on stream. The total fuel gas use is 1.54 TJ net per kt crude oil production and 0.841 TJ net per Mm3 gas production in 1990 whereas by the end of the 1990s the figures are 1.56 and 0.842 in 2000, with increases evident to over 1.60 and around 1.00 by 2002. These figures can only be regarded as indicative given the variability in emissions intensity produ ction evident across the UKCS and limited data resolution in the early 1990s, but they do indicate that the derived estimates of fuel use for 1990 are lower than data for later years and of a similar order of magnitude, which is as expected. We further note that whilst the emission estimates specific to fuel combustion in 1990 -1997 are uncertain, that the total emissions across all upstream oil and gas sources (∑1A1cii, 1B2)

UK NID 2025 (Issue 1) Ricardo Page 135 in the UK GHGI are aligned with the industry submission to UK Government (UKOOA, 2005) and hence are regarded as the most accurate data available. Uncertainties for both activity and emission factors are based on expert judgement, informed by the understanding of the available data, the level of uncertainty that is accepted within the reporting systems (e.g. UK ETS) and the likelihood of error compen sation across the UK The uncertainty analysis set out in Annex 2 provides details of these uncertainty values. Uncertainties in fuel use statistics are typically low. However, we note (as outlined above) that there are known data gaps in national statistics across the time -series and less detailed emissions data available for the 1990-1997 period, and hence uncertainties for the estimates in 1990 are higher than for recent years where much more detailed and complete operator - reporting of activity and emissions are evident. The carbon emission factors are based on UK specific data. Since there is a direct link betwee n the carbon emitted and the carbon content of the fuel, it is possible to estimate CO 2 emissions accurately. Non -CO2 emissions are dependent on a greater number of parameters and are largely based on defaults. As such, the uncertainties are higher, but since the emissions are smaller, this does not have a significant impact on the overall uncertainty of total GHG emissions. UK NID 2025 (Issue 1) Ricardo Page 136 MS 3 Manufacturing industries and construction (excluding iron and steel use of derived fuels, and off-road machinery) Relevant Categories, source names 1A2a – Iron and Steel (combustion) 1A2b - Non-Ferrous Metal (combustion) 1A2d - Pulp, Paper and Print (combustion) 1A2e - Food & drink, tobacco (combustion) 1A2f - Cement production – combustion, Lime production - non decarbonising, Mineral 1A2gviii - Other industrial combustion, Autogeneration - exported to grid, Autogenerators Burning oil, Coal, Coke, Coke oven gas, Colliery methane, Fuel oil, Gas oil, Liquified Petroleum Gas (LPG), Lubricants, Natural gas, Other Petroleum Gas (OPG), Petroleum coke, Solid smokeless fuel (SSF), Waste, Waste oils, Waste solvent, Wood This MS covers the use of fossil fuels for heat and power production in industry. Estimates cover fuel used throughout industry and including from both large and small installations. Larger installations are included in the UK ETS (2021 onwards) and EU ETS (2008 – 2020), but there are large numbers of small industrial plants which are not. Sectoral emissions for iron and steel, non-ferrous metal, chemical, paper, food and drink, and mineral industries are reported under 1A2a to 1A2f.