What does the UK CBAM count for a secondary aluminium remelter?
For remelting scrap into ingots or billets, HMRC's UK CBAM guidance counts fuel for drying and pre-heating scrap, de-coating and de-oiling, melting, holding and casting, plus dross and slag treatment and any soda ash or limestone used to clean flue gas. There are no PFC emissions from secondary aluminium.
Inside the boundary
- Sorting, pre-treatment (de-coating, de-oiling), drying and pre-heating of scrap.
- Furnace charging, melting and holding furnaces, rotary, reverberatory or induction.
- Casting: metal treatment, alloying, homogenisation and casting of ingots, billets or slabs.
- Treatment of skimmings and slag recovery.
- Carbonates such as soda ash or limestone in flue gas treatment.
Precursor
Unwrought aluminium bought from other sources and added to the melt is a precursor, and its embodied emissions are added.
Fuel records decide the figure
HMRC notes typical fuels are natural gas, LPG or fuel oil. With power not counted for now, your fuel invoices and scrap and output weights are most of what the figure rests on.
What Senseible does here
Senseible reads LPG, furnace oil and gas invoices with scrap purchase and dispatch weights, so fuel per tonne of ingot traces to documents. We build the figure from your records and check every figure in-house; for the UK it must then be verified by a verifier accredited for UK CBAM. Have your own verifier? Send it to them.
Sources: HMRC, UK CBAM monitoring, reporting and verification technical guidance (October 2026)
Last reviewed 2026-11-02.