Urine patches in soil have three functional zones (wetted, diffusional and pasture response).

Importance of the diffusion zone for accuracy of N₂O emission factors is assessed.

Diffusion zone found to be important N₂O source, especially at high soil moisture.

Urine patch emission factor measurements should take account of the diffusional area.

Site-specific assessments of the urine patch diffusional area are recommended.