# Can our biomass fuel count as zero under the UK CBAM?

Canonical: https://senseible.earth/answers/uk-cbam-biomass-zero-rated

Yes, if it meets the criteria. HMRC's UK CBAM guidance zero-rates biomass emissions because the CO2 is counted where the biomass is harvested. Biomass burned mainly for heat must meet the UK ETS monitoring criteria and the EU Renewable Energy Directive (RED II); a bioliquid that fails RED II may be treated as fossil.

## The rules

- Biomass burned mainly for heat, such as rice husk in a boiler: zero only if it meets the UK ETS monitoring criteria and RED II.
- Solid or gaseous biomass used for non-energy purposes: zero for the biomass fraction, if it meets the UK ETS monitoring criteria.
- Bioliquids burned as fuel: zero only if RED II Article 17(2) to (5) sustainability criteria are met.
- Category 1 and 2 tallow burned for heat at the installation: may be treated as zero.
- Mixed fuels: only the biomass fraction is zero.

## Standard values for biomass

Annex VI lists preliminary factors used before zero-rating, for example wood or wood waste (air dry) 112 tCO2/TJ with 15.6 GJ per tonne, and charcoal 112 with 29.5.

## Evidence

Keep purchase invoices showing the biomass type and supplier, and for bioliquids the sustainability evidence. A verifier will check what fraction of a mixed fuel was biomass.

## What Senseible does here

Senseible reads biomass purchase invoices separately from coal and oil, so the biomass share is visible. 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.

- [Biomass fuel supplier evidence](https://senseible.earth/answers/biomass-fuel-supplier-evidence)
- [Biomass in a boiler](https://senseible.earth/answers/biomass-or-waste-fuel-in-boiler-scope-1)

Sources: [HMRC, UK CBAM monitoring, reporting and verification technical guidance (October 2026)](https://assets.publishing.service.gov.uk/media/6ad219fe0f7b53973e02680f/CBAM_technical_guidance.pdf)

Last reviewed 2026-11-02.