BEIS 2024 UK conversion factors: natural gas = 0.18278 kg CO₂e per kWh (gross CV). For EU reporting, use the IPCC AR6 value of 0.202 kg CO₂/kWh (net CV). Always state which value and calorific value basis you are using in your CSRD or SECR report.
From our guide: How Insulation Reduces Scope 1 Emissions — full context, charts and sources there.