Determinations of amounts of transport fuelU.K.
This section has no associated Explanatory Memorandum
5.—[(1) Where, in relation to an amount of transport fuel, it is shown that a person owns the fuel at the time when the requirement to pay the duty of excise with which the fuel is chargeable takes effect, it is to be presumed—
(a)that that amount of fuel is supplied by that person at or for delivery to places in the United Kingdom at that time; and
(b)in relation to fuel for which the requirement to pay the duty of excise with which the fuel is chargeable takes effect on or after 15th April 2013, that such of that fuel as is petrol, diesel, low sulphur gas oil or renewable transport fuel is relevant hydrocarbon oil at that time.
(1A) The presumption in paragraph (1)(a) is to be displaced only if the Administrator is satisfied that the fuel will not be supplied at or for delivery to places in the United Kingdom.
(1B) The presumption in paragraph (1)(b) is to be displaced only if the Administrator is satisfied that the fuel is not relevant hydrocarbon oil.]
[(2) In relation to fuel which becomes chargeable to a duty of excise before 15th April 2013, an amount of renewable transport fuel only counts towards the discharging of a person’s renewable transport fuel obligation for an obligation period if—
(a)it is for use as fuel in road vehicles,
(b)it meets the sustainability criteria, and
(c)the condition set out in paragraph (4) is satisfied.
(2A) In relation to fuel which becomes chargeable to a duty of excise on or after 15th April 2013, an amount of renewable transport fuel only counts towards the discharging of a person’s renewable transport fuel obligation for an obligation period if—
(a)it is for use as fuel in road vehicles, non-road mobile machinery (including inland waterway vessels which do not normally operate at sea), agricultural or forestry tractors, or recreational craft which do not normally operate at sea,
(b)it meets the sustainability criteria, and
(c)the condition set out in paragraph (4) is satisfied.]
(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4) The condition is that the person who applies for the fuel to count is the person who owns the fuel at the time when the requirement to pay the duty of excise with which the fuel is chargeable takes effect.
[(4A) For the purposes of discharging a person’s renewable transport fuel obligation for an obligation period, the volume of an amount of renewable transport fuel is deemed to be the notional volume determined in accordance with the following formula—
where—
RN is the notional volume;
RA is the actual volume of the amount of renewable transport fuel which was owned by the supplier at the time when the requirement to pay the duty of excise with which that renewable transport fuel is chargeable took effect and was supplied at or for delivery to places in the United Kingdom during that period;
S is the percentage of the volume of the amount of renewable transport fuel which is attributable to sustainable feedstocks;
W is the percentage of the volume of the amount of renewable transport fuel which is attributable to sustainable wastes.
(4B) For the purposes of paragraph (4A)—
(a)to the extent that the renewable transport fuel is bio-ethyl-tertiary-butyl-ether, S is deemed to be 47% in respect of that portion of the renewable transport fuel;
(b)to the extent that the renewable transport fuel is bio-methyl-tertiary-butyl-ether, S is deemed to be 36% in respect of that portion of the renewable transport fuel; ...
(c)to the extent that the renewable transport fuel is fatty-acid-methyl-ester derived from relevant feedstocks and methanol derived from fossil fuel, S is deemed to be 100% in respect of that portion of the renewable transport fuel; [and
(d)to the extent that the renewable transport fuel is hydrotreated vegetable oil derived from relevant feedstocks and thermochemically treated with hydrogen derived from a non-biological origin, S is deemed to be 100% in respect of that portion of the renewable transport fuel.]]
[(5) For the purposes of this article—
(a)except where sub-paragraph (b) or (c) applies, one kilogram of gaseous renewable transport fuel must be treated as equivalent to one litre of liquid renewable transport fuel;
(b)where the gaseous renewable transport fuel is biomethane, one kilogram of that fuel must be treated as equivalent to 1.90 litres of liquid renewable transport fuel; and
(c)where the gaseous renewable transport fuel is either biobutane or biopropane (or a combination of both biobutane and biopropane), one kilogram of that fuel must be treated as equivalent to 1.75 litres of liquid renewable transport fuel.]
[(6) Where fossil fuel is blended with other fuel, the fossil fuel element of the blend is to be disregarded for the purposes of—
(a)the definitions of “partially renewable fuel” and “wholly renewable transport fuel” in article 3(7A) and (11);
(b)calculating the notional volume of an amount of renewable transport fuel in accordance with paragraph (4A); and
(c)determining whether an amount of renewable transport fuel meets the sustainability criteria.]