The available data provide compelling evidence that the majority of the abatement credited under the Emissions Reduction Fund’s (ERF) landfill gas methods has not been additional. It appears that in the order of two-thirds of the abatement credited under the methods would have occurred in the absence of the incentive provided by the issuance of ACCUs. The non-additional abatement credited under these methods equates to approximately 19.5 million Australian carbon credit units (ACCUs), or almost 20% of the total number of ACCUs issued under the ERF to the end of 2021. These credits are likely to have been worth more than $300 million.