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Solid Fuels Scope 1 (Direct — fuel combustion)

Coal Tar

Reviewed by Afonso Firmo, Co-Founder & Director · Updated 7 July 2026

Coal tar has an emission factor of 3,076.13 kg CO₂-e per tonne combusted (NGA Factors 2025). Calculate Scope 1 emissions with worked examples and tools.

Emission Factor Value

3,076.13 kg CO₂-e/tonne

Try it with your own numbers

Estimated emissions

Fuel combustion emissions are reported under Scope 1. Calculated as quantity × 3,076.13 kg CO₂-e per tonne (37.5 GJ/t × 82.03 kg CO₂-e/GJ, NGA Factors 2025 Table 4).

Official Source & Citation

This emission factor is sourced from the Australian National Greenhouse Accounts Factors 2025 , Table 4 — Solid fuels and certain coal-based products, published by the Department of Climate Change, Energy, the Environment and Water (DCCEEW).

Citation: DCCEEW (2025). Australian National Greenhouse Accounts Factors 2025. Commonwealth of Australia. Available at: https://www.dcceew.gov.au/climate-change/publications/national-greenhouse-accounts-factors-2025

Notes

Derived from NGA Factors 2025 Table 4: energy content 37.5 GJ/t × combined Scope 1 emission factor 82.03 kg CO₂-e/GJ = 3,076.13 kg CO₂-e per tonne. No Scope 3 upstream factor is estimated for coal tar in NGA 2025. 1 tonne combusted = 3,076.13 kg CO₂-e.

Calculation Example

If your facility combusted 15 tonnes of coal tar during the year:

Working Result
15 t × 3,076.13 kg CO₂-e/t = 46,141.95 kg CO₂-e 46.14 tonnes CO₂-e (Scope 1)

Coal tar is the dense liquid by-product of coke making, and when it is burned as a fuel it claims an unexpected title: the highest per-tonne emission factor in the solid fuels table of the National Greenhouse Accounts. If your facility combusts tar for process heat, it deserves careful treatment in your Scope 1 inventory.

The trick is that coal tar’s per-gigajoule factor is actually modest — its extraordinary energy density does the damage. Here is the 2025–26 factor with worked examples you can check against a Scope 1 and 2 calculator.

Quick Verdict

Coal tar has a combined Scope 1 emission factor of 82.03 kg CO₂-e per gigajoule under the NGA Factors 2025. With an energy content of 37.5 GJ per tonne — the highest in Table 4 — every tonne combusted produces 3,076.13 kg of CO₂-equivalent. Emissions are reported under Scope 1 by the organisation operating the combustion plant, typically integrated steelworks and coke-oven by-product users. NGA 2025 does not estimate an upstream Scope 3 factor for coal tar. Values are published by DCCEEW for the 2025–26 reporting year.

How to Calculate Coal Tar Emissions

Emissions (t CO₂-e) = Quantity (t) × Energy content (37.5 GJ/t) × Emission factor (82.03 kg CO₂-e/GJ) ÷ 1,000

Worked Example 1: Steelworks burning 200 tonnes of by-product tar

An integrated steelworks combusts 200 tonnes of recovered coal tar. Using the tabled per-tonne factor:

200 t × 3,076.13 kg CO₂-e/t = 615,226 kg CO₂-e

615.23 tonnes CO₂-e (Scope 1)

Worked Example 2: Process fuel top-up of 15 tonnes

A chemical plant burns 15 tonnes of tar as supplementary fuel.

15 t × 3,076.13 kg CO₂-e/t = 46,141.95 kg CO₂-e

46.14 tonnes CO₂-e (Scope 1)

Worked Example 3: Energy-based records of 750 GJ

A site’s energy accounting shows 750 GJ of coal tar consumed.

750 GJ × 82.03 kg CO₂-e/GJ = 61,522.5 kg CO₂-e

61.52 tonnes CO₂-e (Scope 1)

How Coal Tar Compares to Other Solid Fuels

FuelEnergy content (GJ/t)Scope 1 EF (kg CO₂-e/GJ)kg CO₂-e per tonne
Coal tar37.582.033,076.13
Coal coke27107.232,895.21
Coking coal3092.032,760.90
Anthracite2990.242,616.96
Bituminous coal2790.242,436.48
Charcoal (biomass)31.16.3195.93

NGER and AASB S2 Reporting

Coal tar combustion sits alongside coke and coal streams in NGER submissions for metallurgical facilities, using current Table 4 factors. Under AASB S2, the same Scope 1 emissions must be disclosed in your climate statement — treat combusted tar as its own fuel line rather than folding it into coke totals.

Frequently Asked Questions

What is the emission factor for coal tar in Australia?
Coal tar has a combined Scope 1 emission factor of 82.03 kg CO₂-e per gigajoule. With a high energy content of 37.5 GJ per tonne, that equals 3,076.13 kg CO₂-e per tonne combusted — the highest per-tonne value in Table 4 of the NGA Factors 2025 (DCCEEW).
Why does coal tar top the per-tonne table despite a modest per-GJ factor?
Energy density. Coal tar packs 37.5 GJ into every tonne — more than any coal — so even at 82.03 kg CO₂-e/GJ its per-tonne emissions exceed coke and coking coal. On a per-gigajoule basis it is actually the least emissions-intensive fossil product in Table 4.
Which scope covers coal tar combustion?
Scope 1. Coal tar burned as a fuel in equipment you own or control produces direct emissions. NGA 2025 does not publish a Scope 3 upstream factor for coal tar.
How do I calculate coal tar emissions using the NGA formula?
E (t CO₂-e) = Q (t) × EC (GJ/t) × EF (kg CO₂-e/GJ) ÷ 1,000. For coal tar that is Q × 37.5 × 82.03 ÷ 1,000, equivalent to 3,076.13 kg CO₂-e per tonne combusted.
How do I measure the quantity of coal tar combusted?
Coal tar is usually metered by mass or volume as it leaves coke-oven by-product recovery; use those production and consumption records. If your data is in gigajoules, convert at 37.5 GJ per tonne.
Does the factor apply to coal tar used in products rather than as fuel?
No. This factor applies only to coal tar that is combusted for energy. Tar used as a feedstock for pitch, sealants or chemical products is not a combustion emission — the carbon is stored in the product and treated differently.
Do coal tar emissions need to be reported under NGER and AASB S2?
Yes, where your organisation exceeds NGER thresholds. Report combustion to the Clean Energy Regulator using this Table 4 factor, and include the same Scope 1 tonnes in your AASB S2 climate disclosure.
Where does this emission factor come from?
From Table 4 (solid fuels and certain coal-based products) of the Australian National Greenhouse Accounts Factors 2025, published by DCCEEW for the 2025–26 reporting year.

Disclaimer

This page is provided for general information, not professional or compliance advice. The factor shown is reproduced from the official publication cited above, and while we work to keep it current, government factors change — the publication is always the authoritative source.

  • Before using this value in any formal reporting — including under the National Greenhouse and Energy Reporting Act 2007 — confirm it against the current official publication and the methods specified by the Clean Energy Regulator.
  • NetNada is independent of the Australian Government, DCCEEW, and the Clean Energy Regulator. Government data is Crown copyright, Commonwealth of Australia.

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