Independent report

SACN statement on expressing energy, fat and carbohydrate intakes and recommendations

Updated 31 December 2025

Introduction

Dietary reference values (DRVs) for energy and nutrients (fat, carbohydrate, protein, vitamins and minerals) for the UK were initially established by the Committee on Medical Aspects of Food Policy (COMA) in 1991. DRVs provide an indication of the range of nutrient requirements for population groups in the UK. Some of the original COMA recommendations (1991) have subsequently been reviewed in risk assessments conducted by the Scientific Advisory Committee on Nutrition (SACN). These include:

• Dietary reference values for energy (2011)
• Carbohydrates and health (2015)
• Saturated fats and health (2019)

Macronutrients (fats, carbohydrates and proteins) provide energy for the body in addition to their specific metabolic functions. DRVs for fats and carbohydrates are expressed as a percentage of energy intake and represent recommendations for population average intakes (not for individuals) that are consistent with good health. Since protein requirements are based on body weight, DRVs for protein are expressed as grams per kilogram of body weight rather than as a percentage of energy intake.

Information on population macronutrient intakes in relation to DRVs is reported in the National Diet and Nutrition Survey (NDNS). The NDNS is a continuous, cross-sectional survey that collects detailed quantitative information on the food consumption, nutrient intake and nutritional status of the UK population. Data reported in the NDNS, including the extent to which the population meets dietary recommendations, informs SACN’s evidence evaluations.

Intakes of energy and nutrients reported in the NDNS are calculated from data on the energy and nutrient content of foods and drinks combined with data collected on consumption. Values for the energy content of foods and drinks are derived from the protein, fat, carbohydrate and alcohol content using energy conversion factors for each component, which are:

• protein, 4 kilocalories per gram (kcal/g)
• fat, 9kcal/g
• carbohydrate, 3.75kcal/g
• alcohol, 7kcal/g

Since energy from alcohol (when consumed) contributes to energy intakes, DRVs for fats and carbohydrates have been expressed as a percentage of energy intake both including and excluding the contribution from alcohol. The word ‘alcohol’ is commonly used to refer to alcoholic drinks (such as beers, wines and spirits). However, when reporting intakes of dietary components, alcohol refers specifically to the energy contribution of the chemical ethanol.

Over time, multiple terms have been used to express energy intakes in COMA, SACN and NDNS publications. These terms include:

• energy
• total energy
• total dietary energy
• dietary energy
• food energy

Recommendations for fat and carbohydrate intakes have also been inconsistently expressed as a percentage of energy either including or excluding alcohol (ethanol). Further details of the various terms and expressions used historically are provided in the ‘Background’ section at the end of this statement.

Objective

This statement clarifies and updates terms to express energy intakes and the DRVs for fats and carbohydrates.

It also recommends a consistent and clear approach for reporting and monitoring energy intakes and the percentage of energy from fats and carbohydrates in the NDNS.

SACN will review recommendations for protein intakes as part of its future work programme.

Process

Following an initial discussion at the March 2024 SACN meeting, the SACN framework subgroup was tasked with considering options to improve the consistency and clarity of terminology used to express energy intakes and DRVs for fats and carbohydrates.

SACN reviewed the terminology for expressing energy intakes and DRVs for fats and carbohydrates in the following 2 stages.

Stage 1

In stage 1, the subgroup’s proposals on expressing energy intakes and DRVs for saturated and total fats and free sugars and total carbohydrates were considered and agreed by SACN at its meeting in June 2024. The SACN statement was first published in June 2025.

Stage 2

In stage 2, the subgroup’s proposals for unsaturated fats were subsequently agreed by SACN (by correspondence) in September 2025.

More information on the SACN framework subgroup, including minutes of its meetings, and minutes of SACN’s main meetings, is available on the SACN webpage.

Approach

SACN agreed updated terminology for expressing energy intakes and DRVs for fats and carbohydrates after considering the recommendations in the following COMA and SACN reports:

• 1991 COMA report ‘Dietary reference values for food energy and nutrients for the United Kingdom’
• 1994 COMA report ‘Nutritional aspects of cardiovascular disease’
• 2015 SACN report ‘Carbohydrates and health’
• 2019 SACN report ‘Saturated fats and health’

SACN took a pragmatic approach to resolve previous inconsistencies and clarify how energy intakes and DRVs for fats and carbohydrates should now be expressed.

Discussions about updating and clarifying terminology for expressing energy intakes and DRVs for fats and carbohydrates are detailed in the minutes of the SACN and framework subgroup meetings.

Classification of fats and carbohydrates

This section provides summaries on classification of fats and carbohydrates.

Full details on classification and biochemistry of fats and carbohydrates are provided in the 2019 SACN report ‘Saturated fats and health’ and the 2015 SACN report ‘Carbohydrates and health’ respectively.

Classification of fats

Although the terms ‘fats’ and ‘fatty acids’ are often used interchangeably, dietary fats are mainly composed of a mixture of triacylglycerols, which contain 3 fatty acids attached to a glycerol backbone.

Fatty acids comprise a hydrocarbon chain (of carbon (C) and hydrogen (H) atoms) of varying length. A methyl group (CH3, a carbon atom bonded to 3 hydrogen atoms) is at one end of the chain. At the other end is a carboxyl group (COOH, a carbon atom double-bonded to an oxygen (O) atom and single-bonded to a hydroxyl (-OH) group).

The characteristics of fats are determined by the fatty acids they contain.

Saturated fatty acids

Saturated fatty acids contain no carbon-carbon double bonds. All carbon atoms in the hydrocarbon chain are attached to 2 hydrogen atoms by single bonds.

Unsaturated fatty acids

Unsaturated fatty acids can be divided into monounsaturated fatty acids (MUFAs) and polyunsaturated fatty acids (PUFAs).

MUFAs contain one double bond in the hydrocarbon chain.

PUFAs contain more than one double bond in the hydrocarbon chain.

Double bonds in MUFAs and PUFAs can be in a ‘cis’ or ‘trans’ configuration.

In the cis configuration, the hydrogen atoms are on the same side as the double bond. In the trans configuration, the hydrogen atoms are on opposite sides of the double bond. This affects the structure and physicochemical properties of the fat and its biological effects.

Naturally occurring fatty acids predominantly contain cis double bonds. Trans fatty acids are present naturally in low concentrations in meat and dairy products but can also be produced by the industrial process of hydrogenating (hardening) unsaturated fats.

There are 2 main classes of PUFAs: n-3 and n-6. The numbers refer to the location of the first double bond, which is either 3 or 6 carbon atoms from the methyl end of the hydrocarbon chain.

Two fatty acids are essential in the diet because they cannot be synthesised in the body. They are:

• alpha linolenic acid (n-3)
• linoleic acid (n-6)

Once ingested, these essential fatty acids can be metabolised to physiologically important longer chain fatty acids, including long chain n-3 PUFAs.

Classification of carbohydrates

Carbohydrates include a range of compounds that all contain carbon, hydrogen and oxygen. They are based on a common unit with varying linkages and chain lengths. They can be divided into the following main groups:

• sugars, including monosaccharides and disaccharides
• polyols
• oligosaccharides
• polysaccharides

The 3 principal monosaccharides are glucose, fructose and galactose. These 6 carbon sugars form the building blocks of disaccharides, oligosaccharides and polysaccharides. They can be found in honey and fruits. Galactose combined with glucose is found in milk as lactose.

Free sugars

The term ‘free sugars’ refers to all added sugars in any form. Full details on the types and sources of sugars included in and excluded from the definition of free sugars is provided in the journal article A definition of free sugars for the UK (Swan and others, 2018). The definition includes:

• all sugars naturally present in fruit and vegetable juices, concentrates, smoothies, purées and pastes
• sugars naturally present in honey and syrups
• all sugars in drinks (except for the lactose naturally present in dairy-based drinks)
• lactose and galactose added as ingredients

The definition excludes sugars naturally present in:

• milk and dairy products
• fresh and most types of processed fruit and vegetables
• cereal grains, nuts and seeds

Starch

Starch is a polysaccharide of glucose units and is the principal carbohydrate in most diets. It is found in foods such as rice, bread, pasta and potatoes.

Dietary fibre

Dietary fibre includes constituents of plant cell walls, such as cellulose, and is the most diverse of the carbohydrate groups. The SACN report ‘Carbohydrates and health’ (2015) defines dietary fibre as:

all carbohydrates that are neither digested nor absorbed in the small intestine and have a degree of polymerisation of 3 or more monomeric units, plus lignin.

Extracted fibres, such as dextrin, inulin, psyllium and polydextrose are sometimes added to products. The SACN report ‘Carbohydrates and health’ states that:

for extracted natural carbohydrate components or synthetic carbohydrate products to be defined as dietary fibre, beneficial physiological effects, similar to those demonstrated for the naturally integrated dietary fibre component of foods, must be demonstrated by accepted scientific evidence.

Updated terminology for expressing energy intakes

This section includes the updated terminology agreed by SACN for expressing energy intakes. This terminology should now be used in any future publication or website to express energy intakes.

In previous COMA and SACN reports, energy intakes were expressed as either including or excluding the contribution from alcohol. Since the alcohol component of foods and drinks refers specifically to ethanol, the term ‘ethanol’ rather than ‘alcohol’ should now be used for expressing energy intakes.

Energy intakes should be expressed as:

• ‘total energy’ to describe energy intakes from all energy sources including from ethanol
• ‘energy excluding ethanol’ to describe energy intakes from all energy sources excluding the ethanol component of any ethanol containing foods and drinks

When referring to energy excluding ethanol, text should make clear that it is only ethanol that is excluded from the calculation of energy intake. All other components of foods and drinks containing ethanol are included.

Updated terminology for expressing DRVs for fats and carbohydrates

This section includes the updated terminology agreed by SACN for expressing DRVs for fats and carbohydrates. This terminology should now be used in any future publication or website to express DRVs for fats and carbohydrates.

DRVs for fats and carbohydrates should be expressed as a percentage of energy intake excluding energy from ethanol. This is a change from the previous practice of expressing DRVs as a percentage of total energy intake including ethanol. This change is because DRVs are recommended advisory values and ethanol is not a dietary requirement. It is also not a standard part of the diet for children, some population groups and adults who do not regularly consume drinks containing ethanol.

Most UK dietary recommendations for fats and carbohydrates apply from around age 2 years, except those for:

• free sugars, which apply from age 1 year (2023 SACN report Feeding young children aged 1 to 5 years)
• dietary fibre for children, which are proportional to the adult value (2015 SACN report ‘Carbohydrates and health’)

Expressing DRVs for fats

DRVs for fat intakes, expressed as a percentage of energy excluding ethanol, are summarised below.

Saturated fatty acids

Saturated fatty acid intake should provide an average for the population of no more than 10% of energy excluding ethanol.

Cis monounsaturated fatty acids

Cis MUFA intake (principally oleic acid) should provide an average for the population of about 12% of energy excluding ethanol.

Cis polyunsaturated fatty acids

Cis n-6 PUFA intake should provide an average for the population of about 6% of energy excluding ethanol.

There should be no further increase in average intakes of n-6 PUFA and the proportion of the population consuming n-6 PUFAs in excess of about 10% of energy excluding ethanol should not increase.

Alpha linolenic acid (n-3) intake should provide at least 0.2% of energy excluding ethanol for individuals.

Linoleic acid (n-6) intake should provide at least 1% of energy excluding ethanol for individuals.

The updated terminology does not apply to the DRV for long chain n-3 PUFA since it is expressed as grams per day (g/day).

Long chain n-3 PUFA intake should provide an average for the population of about 0.45g/day. This is based on the recommendation to eat at least 2 portions of fish per week, one of which should be oily. Two portions of fish per week (one white and one oily) contain about 0.45g/day of long chain n-3 PUFA.

Trans fatty acids

Trans fatty acid intake should provide no more than an average for the population of 2% of energy excluding ethanol.

Total fat

Total fat intake should provide an average for the population of no more than 35% of energy excluding ethanol.

The DRVs for the individual fatty acids represent population averages (rather than precise amounts) within an average overall recommended maximum total fat intake of 35% of energy excluding ethanol.

The DRV for total fat does not equal the sum of the DRVs for individual classes of fatty acids. This is because total fat also includes glycerol, bound to the fatty acids in the triacylglycerols. Total fat intake should be calculated from the sum of fatty acid intakes and glycerol:

total fat = saturates + monounsaturates + polyunsaturates + trans + glycerol

Expressing DRVs for carbohydrates

DRVs for carbohydrate intakes, expressed as a percentage of energy excluding ethanol, are summarised below.

Free sugars

Free sugars intake should provide an average for the population of no more than 5% of energy excluding ethanol.

Total carbohydrate

Carbohydrates include:

• free sugars
• starch and sugars contained within the cellular structure of food
• lactose naturally present in milk and milk products

Total carbohydrate intake should provide an average for the population of at least 50% of energy excluding ethanol.

Dietary fibre

The updated terminology does not apply to DRVs for dietary fibre because these are expressed in g/day.

The average population intake of dietary fibre should be about:

• 15g/day for ages 2 to 4 years
• 20g/day for ages 5 to 10 years
• 25g/day for ages 11 to 15 years
• 30g/day for ages 16 years and over

Reporting and monitoring intakes of energy, fats and carbohydrates

This section makes recommendations for reporting and monitoring intakes of energy, fats and carbohydrates (total and free sugars).

SACN recommends that the NDNS continues to report population average intakes of:

• both ‘total energy’ and ‘energy excluding ethanol’
• ethanol as a percentage of ‘total energy’
• fats and carbohydrates as a percentage of both ‘total energy’ and of ‘energy excluding ethanol’

SACN recommends that the NDNS monitors population intakes of fats and carbohydrates as a percentage of energy excluding ethanol for comparison with the DRVs (expressed as a percentage of energy excluding ethanol). This is a change to the previous practice of monitoring population intakes of fats and carbohydrates as a percentage of total energy (including ethanol) against the DRVs expressed as a percentage of total energy.

Information on intakes of fats and carbohydrates in 2019 to 2023 is available in the report NDNS 2019 to 2023.

The mean reported population percentages of energy intakes from fats and carbohydrates are slightly higher when expressed as a proportion of energy excluding ethanol. For example, data from NDNS 2019 to 2023 shows that for adults aged 19 to 64 years, saturated fatty acid intakes provided a mean of:

• 12.4% of energy excluding ethanol
• 11.9% of total energy (including ethanol)

The proportion of adults meeting the DRV for saturated fatty acid intake (no more than 10% of energy excluding ethanol) will be lower (19%) than when expressed as a percentage of total energy including ethanol (24%).

Background

COMA report ‘Dietary reference values for food energy and nutrients for the United Kingdom’

The COMA report ‘Dietary reference values for food energy and nutrients for the United Kingdom’ (1991) set DRVs for fats and carbohydrates that were averages for the population.

When setting DRVs for fats and carbohydrates, COMA recognised that energy from alcohol may also contribute to daily total energy intake. However, to allow for individuals that did not consume alcohol, DRVs for fats and carbohydrates were expressed as percentages of both ‘total energy’ (which included energy from alcohol) and of ‘food energy’ (which excluded energy from alcohol). These are set out in table 1.2 in the 1991 COMA report.

COMA report ‘Nutritional aspects of cardiovascular disease’

A subsequent COMA report ‘Nutritional aspects of cardiovascular disease’ (1994) noted that recommendations for macronutrient intakes expressed as a proportion of ‘food energy’ (excluding energy from alcohol) were “marginally” higher than when they were expressed as a proportion of ‘total dietary energy’ (including energy from alcohol).

COMA stated that its recommendations for fat and carbohydrate intakes were approximate targets that did not require the distinction between the amounts expressed as a proportion of energy including or excluding alcohol (see paragraph S.1.8 of the report).

The recommendations for fats and carbohydrates in this report were expressed as a percentage of dietary energy (including energy from alcohol).

The 1991 and 1994 reports can be downloaded from COMA reports.

SACN report ‘Saturated fats and health’

The SACN report ‘Saturated fats and health’ (2019) considered evidence on the relationship between saturated fats, health outcomes and risk factors for non-communicable diseases in the general UK population. It did not consider evidence on total or unsaturated fats.

The COMA 1994 recommendations for saturated fatty acids were reflected in the SACN 2019 report, which recommended:

the dietary reference value for saturated fats remains unchanged: the [population] average contribution of saturated fatty acids to [total] dietary energy be reduced to no more than about 10%.

Table 16.1 (page 203) of the report reproduced government dietary recommendations for energy and macronutrients at the time of publication. For most fats, it restated the recommendations in the 1994 COMA report, since these were more recent than those in the 1991 COMA report.

For long chain n-3 PUFAs, it restated the recommendation in the 2004 SACN report Advice on fish consumption, which endorsed the 1994 COMA recommendation to eat at least 2 portions of fish per week, of which one should be oily. However, the 2004 SACN report revised the 1994 COMA recommendation, raising it to 0.45g/day from 0.2g/day, to make it consistent with the recommendation for fish consumption.

The 1994 COMA recommendation for trans fatty acids was endorsed by the 2007 SACN position statement Update on trans fatty acids.

SACN report ‘Carbohydrates and health’

The SACN report ‘Carbohydrates and Health’ (2015) reflected the 1994 COMA recommendation for total carbohydrate. It recommended that:

the dietary reference value for total carbohydrate should be maintained at an average population intake of approximately 50% of total dietary energy.

A footnote to this recommendation stated:

the previous recommendation for total carbohydrate was 47% of daily total dietary energy intake or 50% of food energy (excluding alcohol) (COMA, 1991).

The SACN report also recommended using the term ‘free sugars’ in place of ‘non-milk extrinsic sugars’.