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Fuels conversion factors should be used for primary fuel sources combusted at a site or in an asset owned or controlled by the reporting organisation.

<a href="https://www.gov.uk/government/publications/greenhouse-gas-reporting-conversion-factors-2025" rel="nofollow noopener noreferrer" target="_blank">https://www.gov.uk/government/publications/greenhouse-gas-reporting-conversion-factors-2025</a>

Heating oil (kWh), DEFRA, 2024

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Heating oil (kWh), DEFRA, 2024

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