For most contractors, diesel is the biggest single line in the inventory. It sits in excavators, dumpers, generators, lighting towers, telehandlers and the pool of vans on site. The sum is simple. The data behind it is where figures go wrong.
The calculation
Litres burnt × conversion factor (kg CO2e per litre) ÷ 1,000 = tonnes CO2e.
That is all of it. Everything that follows is about getting the litres right and picking the right factor.
Step 1: get the litres
Work from the evidence you already have, best first:
- Delivery notes for bulk and bowser deliveries, with the date, litres and supplier.
- Tank or bowser dips, so you can deal with stock at the start and end of the period.
- Fuel card transactions for vans and cars.
- Invoice spend, only as a fallback. Prices move, so spend converts to litres badly.
Burnt litres are deliveries plus opening stock minus closing stock. If you only add up deliveries, a half-full tank at year end distorts the figure.
Step 2: use the right factor for each fuel
The UK Government conversion factors list each fuel separately, because they do not burn the same. Examples from the 2026 set, in kg CO2e per litre:
| Fuel | kg CO2e per litre | Notes |
|---|---|---|
| Diesel, average biofuel blend | 2.58354 | Typical road diesel. Includes the biofuel blend. |
| Diesel, 100% mineral, stationary | 2.66155 | Use only where the fuel really is mineral diesel. |
| Gas oil (red diesel) | 2.75541 | Off-road plant, generators. |
| HVO | 0.03558 | Biogenic CO2 of 2.43 is reported outside the scopes. |
| Petrol | 2.075 | Cars and small plant. |
| Burning oil | 2.54016 | Heaters. |
| LPG | 1.55713 | Heaters, forklifts. |
Check the published set for the year you are reporting before you copy any figure. Factors change every year. The 2026 changes explain what moved.
A worked example
A site burns 18,000 litres of gas oil in plant and generators, and 4,000 litres of average blend diesel in vans over a quarter.
- Gas oil: 18,000 × 2.75541 ÷ 1,000 = 49.6 tCO2e
- Diesel: 4,000 × 2.58354 ÷ 1,000 = 10.3 tCO2e
- Total Scope 1 fuel: 59.9 tCO2e
Had you used the diesel factor for the gas oil, you would have reported 46.5 tCO2e for it. That is a 3.1 tonne understatement on one site in one quarter.
HVO needs two figures
If you switch plant to HVO, report two things, not one. The in-scope figure from the factor, which is small. And the biogenic CO2, which the conversion factors report separately, outside the scopes. Showing both lets a reader see the saving without thinking you hid the CO2 that came out of the exhaust. Evidence matters too: keep the supplier's sustainability certificates with the delivery notes.
Common mistakes
- One factor for everything. Gas oil, diesel and petrol are different rows.
- Counting deliveries as burnt fuel. Stock changes matter.
- Mixing years. Apply the factor set for the year the fuel was used, not the year you did the report.
- Double counting a subcontractor's fuel. If their plant, their fuel, their Scope 1, decide where it sits in yours and say so.
- Using spend for plant fuel. Litres exist. Use them.
- Treating idling as invisible. A machine running with nothing in the bucket still burns fuel. See plant idling, fuel and carbon.
Where this feeds into reporting
The same fuel figure feeds a SECR report, a PPN 006 Carbon Reduction Plan and your own Scope 1, 2 and 3 inventory. Waste hauled off site adds a Scope 3 line: see waste ticket to reported tonne.
Where MetricOra fits
MetricOra lets site teams photograph a fuel delivery note and send it to the review queue, where an office user checks the litres and approves. Approved records are calculated with the factor library for the period, and the library and method are stored against each figure. See evidence capture and the methodology.
Frequently asked questions
How do you calculate CO2e from site diesel? Litres × kg CO2e per litre ÷ 1,000.
Is red diesel the same as diesel? No. It is gas oil, with its own factor.
Does HVO count as zero? No. A small in-scope figure, plus biogenic CO2 outside the scopes.
Scope 1 or Scope 3? Scope 1 for plant you own or control. A subcontractor's own plant is usually their Scope 1.
Related reading
- Plant idling, fuel and carbon
- UK GHG conversion factors 2026: what changed
- Scope 1, 2 and 3 emissions for contractors
Sources
- Government conversion factors for company reporting, GOV.UK (DESNZ). Figures above are from the 2026 set; check the current set before reporting.