Scottish agriculture greenhouse gas emissions and nitrogen use: methodology
Methodology for Scottish agriculture greenhouse gas emissions and nitrogen use publications.
Last updated: 9 June 2026.
Agricultural subsector estimates methodology
Estimates of GHG emissions by agricultural subsector are created by allocating total GHG emissions, as reported in the Scottish Greenhouse Gas Statistics 2024 to agricultural subsectors.
The subsectors align more closely with agricultural enterprises and provide a different breakdown to the categories used in the Scottish Greenhouse Gas Statistics. Agriculture emission estimates are allocated to the following subsectors:
- suckler beef
- dairy beef
- dairy
- sheep
- arable
- other – including pigs, other livestock, and non-agriculture.
Table 1 gives the proportions used to allocate emission sources to agricultural subsectors. This is based on methodology developed by SRUC.
The subsector split of emissions are based on proportions from 2018 which are applied to the entire timeseries. This approach does not take into account year-on year changes in the underlying data. This is a known limitation that impacts the accuracy of subsector estimates. Results should be considered as indicative rather than definitive.
Table 1: Allocation of IPCC code and Common Reporting Table (CRT) agriculture emission source categories to agricultural subsectors
|
IPCC code – emission source category |
Common Reporting Tables category and description |
Arable |
Dairy |
Suckler beef |
Dairy beef |
Sheep |
Other |
|
1A4ci_Agriculture/Forestry/Fishing: Stationary |
1A4ci Agriculture/Forestry/Fishing Stationary fuel use |
92% |
0 |
0 |
0 |
0 |
0.08 |
|
1A4cii_Agriculture/Forestry/Fishing: Off-Road |
1A4cii Agriculture/Forestry/Fishing mobile machinery fuel use |
65% |
9% |
15% |
0 |
5% |
6% |
|
2D1_Lubricant_Use |
2D1 Lubricant non-energy use |
76% |
8% |
12% |
0 |
2% |
2% |
|
3A_Enteric_Fermentation |
3A Enteric Fermentation |
0 |
19% |
52% |
4% |
24% |
1% |
|
3B_Manure_Management _Methane |
3B Manure Management (CH4 pollutant) |
0% |
33% |
51% |
4% |
4% |
9% |
|
3B_Manure_Management_Non-methane_ |
3B Manure Management (N2O pollutant) |
0 |
22% |
59% |
5% |
1% |
13% |
|
3B25_Manure_Management_Indirect_Emissions |
3B5 Manure Management Indirect Emissions |
0 |
26% |
50% |
4% |
3% |
18% |
|
3D11_Agricultural_Soils_Inorganic_N_Fertilisers |
3D11 Agricultural Soils Inorganic N fertilisers |
36% |
20% |
32% |
2% |
10% |
0% |
|
3D12a_Agricultural_Soils_Manure_Applied_to_Soils |
3D1bi Agricultural Soils Manure Applied to Soils |
0 |
30% |
52% |
4% |
3% |
12% |
|
3D12b_Agricultural_Soils_Sewage_Sludge_Applied_to_Soils |
3D1bii Agricultural Soils Sewage Sludge Applied to Soils |
32% |
21% |
34% |
3% |
10% |
0% |
|
3D13_Agricultural_Soils_Manure_Deposited_by_Grazing_Animals |
3D1c Agricultural Soils Manure Deposited by Grazing Animals |
0 |
7% |
34% |
3% |
49% |
7% |
|
3D14_Agricultural_Soils_Residues |
3D1d Agricultural Soils Residues |
86% |
4% |
7% |
1% |
2% |
0% |
|
3D15_Agricultural_Soils_Mineralization/Immobilization |
3D1e Agricultural Soils Mineralization/Immobilization |
100% |
0% |
0% |
0% |
0% |
0% |
|
3D16_Agricultural_Soils_Cultivation_of_Organic_Soils |
3D1f Agricultural Soils Cultivation of Organic Soils |
15% |
26% |
43% |
3% |
13% |
0% |
|
3D21_Agricultural_Soils_Indirect_Deposition |
3D2a Agricultural Soils Indirect emissions from atmospheric deposition |
17% |
17% |
35% |
3% |
16% |
12% |
|
3D22_Agricultural_Soils_Indirect_Leaching_and_Run-off |
3D2b Agricultural Soils Indirect emissions from leaching and run-off |
68% |
8% |
16% |
1% |
4% |
3% |
|
3G_Liming |
3G Liming |
73% |
8% |
14% |
1% |
4% |
0% |
|
3H_Urea application |
3H Urea application |
73% |
8% |
14% |
1% |
4% |
0% |
Emission sources
The possible sources of GHG emissions from agricultural activity are grouped from categories in the Scottish Greenhouse Gas statistics into:
- enteric fermentation
- manure management
- fuel combustion
- liming
- other emission sources - including urea application, and non-energy products from fuels and solvent use.
Table 2 gives the groupings of IPCC and Common Reporting Table (CRT) emission source categories into these source categories.
Table 2: Allocation of IPCC code and Common Reporting Table (CRT) agriculture emission source categories to source categories in the Scottish agriculture GHG emissions and nitrogen use publication
|
Category in Scottish agriculture GHG emissions and nitrogen use |
IPCC code – emission source category |
Common Reporting Tables category and description |
|
Enteric fermentation |
3A_Enteric_Fermentation |
3A Enteric Fermentation |
|
Manure management |
3B_Manure_Management _Methane |
3B Manure Management (CH4 pollutant) |
|
3B_Manure_Management_Non-methane_ |
3B Manure Management (N2O pollutant) |
|
|
3B25_Manure_Management_Indirect_Emissions |
3B5 Manure Management Indirect Emissions |
|
|
3D12a_Agricultural_Soils_Manure_Applied_to_Soils |
3D1bi Agricultural Soils Manure Applied to Soils |
|
|
Agricultural soils
|
3D11_Agricultural_Soils_Inorganic_N_Fertilisers |
3D11 Agricultural Soils Inorganic N fertilisers |
|
|
|
|
|
3D12b_Agricultural_Soils_Sewage_Sludge_Applied_to_Soils |
3D1bii Agricultural Soils Sewage Sludge Applied to Soils |
|
|
3D13_Agricultural_Soils_Manure_Deposited_by_Grazing_Animals |
3D1c Agricultural Soils Manure Deposited by Grazing Animals |
|
|
3D14_Agricultural_Soils_Residues |
3D1d Agricultural Soils Residues |
|
|
3D15_Agricultural_Soils_Mineralization/Immobilization |
3D1e Agricultural Soils Mineralization/Immobilization |
|
|
3D16_Agricultural_Soils_Cultivation_of_Organic_Soils |
3D1f Agricultural Soils Cultivation of Organic Soils |
|
|
3D21_Agricultural_Soils_Indirect_Deposition |
3D2a Agricultural Soils Indirect emissions from atmospheric deposition |
|
|
3D22_Agricultural_Soils_Indirect_Leaching_and_Run-off |
3D2b Agricultural Soils Indirect emissions from leaching and run-off |
|
|
Fuel combustion |
1A4ci_Agriculture/Forestry/Fishing: Stationary |
1A4ci Agriculture/Forestry/Fishing Stationary fuel use |
|
1A4cii_Agriculture/Forestry/Fishing: Off-Road |
1A4cii Agriculture/Forestry/Fishing mobile machinery fuel use |
|
|
Liming |
3G_Liming |
3G Liming |
|
Other |
3H_Urea application |
3H Urea application |
|
2D1_Lubricant_Use |
2D1 Lubricant non-energy use |