# The Carbon Border Adjustment Mechanism (Emissions and Verification) Regulations 2026, Regulation 8: Emissions conversion table


For the purposes of section 154(3) of FA 2026, one tonne of an emission in the first column of the table is equivalent to the number of tonnes of carbon dioxide equivalent in the second column of the table—
Emission
Tonnes of carbon dioxide equivalent per tonne of emission
Nitrous oxide (N2O)
265
Tetrafluoromethane (CF4)
6,630
Hexafluoroethane (C2F6)
11,100

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Source: https://www.legislation.gov.uk/uksi/2026/995/regulation/8 (the official version)
Page: https://openlegislation.uk/carbon-border-adjustment-mechanism-emissions-and-verification-regulations-2026/regulation-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.