Independent report

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

Published 12 June 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. The 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 (2011)
• Saturated fats and health (2019)

Macronutrients (fats, carbohydrates and proteins) provide energy for the body in addition to their specific metabolic functions. The DRVs for fats and carbohydrates are expressed as a percentage of energy intake. 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 the DRVs are 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 nutritional recommendations, informs SACN’s evidence evaluations.

Intakes of energy and nutrients 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, 9 kcal/g
• carbohydrate, 3.75 kcal/g
• alcohol, 7 kcal/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 of 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 (total and saturated) and total 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 the terms to express energy intakes and the DRVs for fats (total and saturated) and carbohydrates (total and free sugars).

This statement also makes recommendations on how intakes of energy, and the percentage of energy from fats and carbohydrates, are reported and monitored in the NDNS.

This statement:

• considers how to express energy intakes
• considers how to express recommendations for fat (total and saturated) and carbohydrate (total and free sugars) intakes relative to energy intakes
• recommends a consistent and clear approach on how intakes of energy, fats (total and saturated) and carbohydrates (total and free sugars) are reported and monitored going forward

As part of its future work programme, SACN will consider:

• how to express recommendations for all subcategories of fats
• recommendations for protein intakes

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 to express energy intakes and DRVs for fat and carbohydrate intakes.

The framework subgroup’s proposals were considered and agreed by SACN at its meeting in June 2024. The content of this statement was agreed by SACN at its meeting in March 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.

Updated terminology for expressing energy intakes and DRVs for fats and carbohydrates

This section contains the updated terminology agreed by SACN for expressing:

• energy intakes
• DRVs for fats and carbohydrates

This is the terminology that should now be used in any future publication or website to express energy intakes and DRVs for total fats, saturated fats, total carbohydrates and free sugars.

Expressing energy intakes

In previous COMA and SACN reports, energy intakes were expressed as either including or excluding the contribution of 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’ (shorter definition) to describe ‘energy intakes from all energy sources excluding the ethanol component of any ethanol containing foods and drinks’ (full definition)

The full definition in the second bullet point above is to avoid misinterpretation and make it explicit that only ethanol is excluded from the calculation of energy intake (all other components of ethanol containing foods and drinks are included). The full definition should be provided when it is initially used but can then be followed by the shorter definition.

Expressing 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 the 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.

Expressing DRVs for fats

The DRVs for total fats and saturated fats should be expressed as a percentage of energy excluding ethanol:

• total fat intake should average no more than 35% of energy excluding ethanol
• saturated fat intake should average no more than 10% of energy excluding ethanol

Expressing DRVs for carbohydrates

The DRVs for total carbohydrates and free sugars should be expressed as a percentage of energy excluding ethanol:

• total carbohydrate intake should average at least 50% of energy excluding ethanol
• free sugars intake should average no more than 5% of energy excluding ethanol

The DRVs for fats (total and saturated) and carbohydrates (total and free sugars) are summarised in table 1 below.

Table 1: DRVs for fats (total and saturated) and carbohydrates (total and free sugars) for the UK population

Macronutrient	DRV (population average)
Total fat	No more than 35% of energy excluding ethanol
of which: saturated fats	No more than 10% of energy excluding ethanol
Total carbohydrate	At least 50% of energy excluding ethanol
of which: free sugars	No more than 5% of energy excluding ethanol

Reporting and monitoring intakes of energy, fats and carbohydrates

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

The mean reported population percentages of energy intakes from fats and carbohydrates will be slightly higher when expressed as a proportion of energy excluding ethanol. For example, data from the report NDNS: results from years 9 to 11 (2016 to 2017 and 2018 to 2019) shows that, for adults aged 19 to 64 years, total fat intakes provided a mean of 35.5% of energy excluding ethanol and 34.1% of total energy including ethanol. So, the proportion of adults meeting the DRV for total fat (no more than 35% of energy excluding ethanol) will be lower (46.6%) than when expressed as a percentage of total energy including ethanol (57%).

Background

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 both of ‘total energy’ (which included energy from alcohol) and of ‘food energy’ (which excluded energy from alcohol).

The 1991 COMA report ‘Dietary reference values for food energy and nutrients for the United Kingdom’ set DRVs for saturated fats, total fat and total carbohydrate that were averages for the population (see table 1.2 of the report). In summary, the report recommended that:

• saturated fats should provide an average of 10% of total energy and 11% of food energy
• total fat should provide an average of 33% of total energy and 35% of food energy
• total carbohydrate should provide an average of 47% of total energy and 50% of food energy

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 1994 report made the following recommendations for average contributions of fat and carbohydrate intakes to dietary energy (includes energy from alcohol):

• saturated fats should be reduced to no more than about 10% of dietary energy
• total fat should be reduced to no more than about 35% of dietary energy
• total carbohydrates should increase to approximately 50% of dietary energy

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

The COMA 1991 DRVs and the COMA 1994 recommendations for saturated fats, total fat and total carbohydrate intakes are set out in table 2.

Table 2: COMA DRVs (1991) and COMA recommendations (1994) for average population intakes of saturated fat, total fat and total carbohydrate

Macronutrient	COMA 1991: total energy (includes alcohol)	COMA 1991: food energy (excludes alcohol)	COMA 1994: dietary energy (includes alcohol)
Saturated fat	10%	11%	No more than about 10%
Total fat	33%	35%	No more than about 35%
Total carbohydrate	47%	50%	Increase to about 50%

The COMA 1994 recommendation for saturated fat intakes (no more than about 10% of dietary energy, which included contribution from alcohol) corresponded with the COMA 1991 DRV for saturated fats (average of 10% of total energy intake, including from alcohol). However, the COMA 1994 recommendation for total fat (no more than about 35% of dietary energy intake, which included the contribution from alcohol) and total carbohydrate (increase to approximately 50% of dietary energy intake, which included contribution from alcohol) did not correspond with the COMA 1991 DRVs for total fat (average of 33% of total energy intake, including contribution from alcohol) and total carbohydrate (average of 47% of total energy intake, including contribution from alcohol).

The COMA 1994 recommendations were reflected in the SACN reports ‘Carbohydrates and health’ (2015) and ‘Saturated fats and health’ (2019).

The SACN report on carbohydrates and health recommended that the “dietary reference value for total carbohydrate [intake] should be maintained at an average population intake of approximately 50% of total dietary energy”. A footnote to this recommendation stated that “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 on saturated fats and health recommended that “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%”.