Updates to allocative baseline used for industrial allocation
This page provides information on allocative baselines, and how they have changed over time.
Allocative baselines have been updated to reflect the annual Electricity Allocation Factor and other emissions factors that may have changed.
The table below shows how the allocative baselines have changed as a result of this routine update. These are displayed alongside the 2023 and 2024 allocative baselines, for comparison.
In addition, updates have been made to allocative baselines for the activity of manufacturing carbon steel from cold ferrous feed. This includes splitting existing Product A into two products (Product A and Product AA). These changes come from a call for projected data made earlier this year. The update reflects the different emission intensities of feedstock material used to make carbon steel. It supports accurate allocations that are closely matched to emissions costs. No changes to the overall activities eligible for industrial allocation have been made.
Read more about the 2025 Industrial allocation data collection.
The Climate Change Response (Eligible Industrial Activities) Regulations 2010 will be amended to reflect the 2025 final baselines. This amendment will come into force on 1 January 2026.
See the Climate Change Response (Eligible Industrial Activities) Regulations 2010 (New Zealand Legislation website).
In 2024, allocative baselines were updated to reflect the outcome of a significant data collection carried out in 2023. The following table of allocative baselines (AB) shows the comparison of the 2023 baselines in regulations before the data collection exercise and the final baselines for 2024.
The second column '2023 AB' provides the allocative baselines in regulations in 2023. The third column '2024 AB' contains the final 2024 allocative baselines.
Notes about industrial allocation within some activities
No historical or projected data was received from producers of gelatine or newsprint in 2023 and 2024. The allocative baselines for products from those activities have been set to zero and eligibility will be been revoked from 1 January 2027.
No company was producing clay bricks product C, market pulp product C or tissue paper product B over 2016/17 to 2020/21, so the baselines for those products have been set at zero. Eligibility for the respective industrial activities will not change as other products are being made.
Allocative baselines for iron and steel and aluminium products are default baselines. Final 2025 baselines and provisional 2026 and 2027 baselines will be published in April 2026 after consideration of electricity consumed under contracts.
| Product category | 2023 AB | 2024 AB | 2025 AB |
|---|---|---|---|
| Aluminium Smelting | 10.1304 | 10.2560 | 9.6969 |
| Manufacture of Carbon Steel from Cold Ferrous Feed – A | 0.3693 | 0.3693 | 0.3465 |
| Manufacture of Carbon Steel from Cold Ferrous Feed – AA | 0.0615 | ||
| Manufacture of Carbon Steel from Cold Ferrous Feed – B | 0.1470 | 0.1470 | 0.1595 |
| Manufacture of Carbon Steel from Cold Ferrous Feed – C | 0.0940 | 0.0940 | 0.1783 |
| Manufacture of Iron and Steel from Iron Sand - Product A | 3.2613 | 3.1787 | 3.1368 |
| Manufacture of Iron and Steel from Iron Sand - Product B | 0.1190 | 0.1423 | 0.1381 |
| Manufacture of Iron and Steel from Iron Sand - Product C | 0.2800 | 0.2078 | 0.1936 |
| Manufacture of Iron and Steel from Iron Sand - Product D | 0.1630 | 0.1839 | 0.1780 |
| Manufacture of Iron and Steel from Iron Sand - Product E | 0.1493 | 0.1593 | 0.1540 |
| Manufacture of Iron and Steel from Iron Sand - Product F | 0.1470 | 0.1654 | 0.1592 |
| Production of Burnt Lime | 1.4115 | 1.3028 | 1.3006 |
| Production of Carbamide (urea) – Product A | 1.6246 | 1.6152 | 1.6022 |
| Production of Carbamide (urea) – Product B | 1.5581 | 1.5467 | |
| Production of Cartonboard - Product A | 1.1783 | 0.7436 | 0.7220 |
| Production of Cartonboard - Product B | 0.4784 | 0.6465 | 0.6021 |
| Production of Cartonboard - Product C | 0.3377 | 0.0755 | 0.0703 |
| Production of Caustic Soda | 1.5926 | 1.4962 | 1.3936 |
| Production of Cementitious Products - Product A | 0.9615 | 0.8300 | 0.8273 |
| Production of Cementitious Products - Product B | 0.0234 | 0.0235 | 0.0219 |
| Production of Clay Bricks and Field Tiles – Product A | 0.2264 | 0.0726 | 0.0681 |
| Production of Clay Bricks and Field Tiles – Product B | 0.8813 | 0.4156 | 0.4084 |
| Production of Clay Bricks and Field Tiles – Product C | 0.2227 | 0 | 0 |
| Production of Cut Roses | 0.0010 | 0.0004 | 0.0004 |
| Production of Ethanol | 1.5076 | 1.8716 | 1.8509 |
| Production of Fresh Capsicums | 3.6064 | 3.0099 | 2.9874 |
| Production of Fresh Cucumbers | 3.4461 | 0.7714 | 0.7663 |
| Production of Fresh Tomatoes | 2.6006 | 1.4964 | 1.4863 |
| Production of Gelatine | 6.4607 | 0 | 0 |
| Production of Glass Containers | 0.5946 | 0.6126 | 0.5972 |
| Production of Hydrogen Peroxide | 1.3950 | 1.2862 | 1.2562 |
| Production of Lactose | 1.4323 | 1.3084 | 1.2728 |
| Production of Market Pulp - Product A | 0.6215 | 0.7323 | 0.6914 |
| Production of Market Pulp - Product B | 1.3812 | 0 | 0 |
| Production of Market Pulp - Product C | 1.0463 | 0.8298 | 0.7754 |
| Production of Methanol | 0.7854 | 0.8191 | 0.8373 |
| Production of Newsprint – Product A | 0.5035 | 0 | 0 |
| Production of Newsprint – Product B | 1.3662 | 0 | 0 |
| Production of Packaging and Industrial Paper - Product A | 0.4657 | 0.5422 | 0.5149 |
| Production of Packaging and Industrial Paper - Product B | 0.5171 | 0.5270 | 0.5009 |
| Production of Packaging and Industrial Paper - Product C | 0.0961 | 0.1110 | 0.1041 |
| Production of Protein Meal | 0.9360 | 1.1289 | 1.1148 |
| Production of Reconstituted Wood Panels | 0.2134 | 0.2090 | 0.1947 |
| Production of Tissue Paper - Product A | 1.2176 | 0.9176 | 0.8644 |
| Production of Tissue Paper - Product B | 0.7896 | 0 | 0 |
| Production of Whey Powder | 0.8526 | 0.6379 | 0.6179 |
Please direct enquiries about this work to industrialallocation@mfe.govt.nz.