UTCATF

UTCATF is the French translation of LULUCF. Groups forests, grasslands, cropland, wetlands and wood products, and is the only national inventory category that can be negative. Citepa estimates it at -52 Mt CO2e in 2024, around 14 % of emissions from other sectors. This absorption capacity is deteriorating through forest dieback, drought and felling. SNBC 3, adopted by Decree No. 2026-636 of 16 July 2026, draws the consequence: all sector carbon budgets are set excluding carbon sinks, with a separate cap for LULUCF and technological capture. This cap plans for deterioration of the natural sink, expected around -33 Mt CO2e on average over 2029-2033. The distinction between gross and net emissions explains much of the difference in interpretation between France’s target (-49.5 % in 2030 on gross emissions) and Europe’s target (-55 % on net emissions, including removals, Regulation (EU) 2021/1119). Do not confuse it with a company carbon sink or forest carbon credits.