# The Food Labelling Regulations 1996, Paragraph 5


In the calculation of the energy value the following conversion factors shall be employed—
(a) 1 gram of carbohydrate (excluding polyols) shall be deemed to contribute 17 kJ (4 kcal);
(b) 1 gram of polyols shall be deemed to contribute 10 kJ (2.4 kcal);
(c) 1 gram of protein shall be deemed to contribute 17 kJ (4 kcal);
(d) 1 gram of fat shall be deemed to contribute 37 kJ (9 kcal);
(e) 1 gram of ethanol shall be deemed to contribute 29 kJ (7 kcal);
(f) 1 gram of organic acid shall be deemed to contribute 13 kJ (3 kcal).

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Source: https://www.legislation.gov.uk/uksi/1996/1499/schedule/7/paragraph/5 (the official version)
Page: https://openlegislation.uk/food-labelling-regulations-1996/schedule-7/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.