PART 2The Motor Fuel Greenhouse Gas Reporting Requirement
The Motor Fuel Greenhouse Gas Reporting RequirementI14
1
Subject to paragraph (3), the motor fuel greenhouse gas reporting requirement (“the GHG reporting requirement”) mentioned in paragraph (2) is imposed on every supplier of energy products for relevant use who in a reporting period owns such products at the F19assessment time.
2
The GHG reporting requirement is a requirement, for each reporting period, for the supplier to produce to the Administrator on or before the reporting deadline, or such later date as the Administrator may notify to the supplier for the purposes of this paragraph, information and evidence in accordance with regulations 13 and 15 in respect of all the energy products it supplied for relevant use during the reporting period.
3
But the GHG reporting requirement does not apply to a supplier who, in a reporting period, supplies less than 450,000 litres of energy products for relevant use.
F5Determinations of amounts, energy content and GHGi of energy productsI25
1
Where it is shown that a person owns an amount of petrol, diesel fuel, low sulphur gas oil or renewable transport fuel F9, other than renewable transport fuel which is to be used as fuel for aircraft, at the assessment time, it is to be presumed, unless the contrary is shown, that that amount of fuel is supplied for relevant use.
F62
Subject to paragraphs (2A) and (3)—
a
in the case of renewable transport fuel which meets the sustainability criteria, the GHGi referable to an amount of that fuel are to be calculated by reducing the fossil fuel comparator by the applicable percentage, with that percentage being calculated in accordance with paragraph 3(3) of the Schedule to the RTFO Order;
b
in the case of biofuel (including biofuel for use in aviation) where the fuel does not meet the sustainability criteria or in respect of which the supplier does not submit a verifier’s assurance report, the GHGi referable to an amount of that fuel—
i
are the relevant weighted value; or
ii
if there is no such relevant weighted value, are to be reported as “unknown”;
c
in the case of RFNBO in respect of which the supplier does not submit a verifier’s assurance report, the GHGi referable to an amount of that fuel—
i
are the relevant weighted value; or
ii
if there is no such relevant weighted value, are to be reported as “unknown”;
d
in the case of RFNBO which does not fall within sub-paragraph (a), but in respect of which the supplier submits a verifier’s assurance report, the GHGi of that fuel is the value verified by the verifier’s assurance report;
e
in the case of fuels other than renewable transport fuels or electricity, the GHGi referable to an amount of that fuel—
i
are the relevant weighted value; or
ii
if there is no such relevant weighted value, are to be reported as “unknown”.
2A
For the purposes of paragraph (2)(b), (c) and (e), the relevant weighted value used or to be used, and any decision as to whether there is an appropriate relevant weighted value, in relation to the fuel in question, is subject to the Administrator’s approval.
3
In the case of partially renewable transport fuel—
a
the calculations at paragraph F10(2)(a) to (d), which are relevant to the partially renewable transport fuel concerned, only apply to the percentage of the energy content of the fuel which is attributable to relevant feedstocks; and
b
the remainder of the fuel is to be treated as if it were fossil fuel for these purposes F11, and the calculations at paragraph (2)(e) apply to the percentage of the energy content of the fuel which is so treated.
F124
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5
For the purposes of paragraph (1)—
a
“petrol” has the same meaning as in Article 2(1) of the directive;
b
“diesel fuel” has the same meaning as “diesel fuels” as defined in Article 2(2) of the directive; and
c
“low sulphur gas oil” means any petroleum-derived liquid—
i
which falls within CN codes 2710 19 41 and 2710 19 45; and
ii
the sulphur content of which does not exceed the level specified in regulation 5B(1)(b) of the Motor Fuel (Composition and Content) Regulations 199914.
F75A
For the purposes of paragraph (2) and (2A), “relevant weighted value” means—
a
in relation to paragraph (2)(b) and (c), the weighted life cycle GHG intensity value for the equivalent fossil fuel set out in paragraph 5 of Part 2 of Annex I to the GHG Directive;
b
in relation to paragraph (2)(e), the weighted life cycle GHG intensity value for the fuel in question set out in paragraph 5 of Part 2 of Annex I to the GHG Directive.
6
For the purposes of paragraph (3), where the partially renewable transport fuel F13...—
a
F15is fatty-acid-methyl-ester, the percentage of the energy content of the fuel which is attributable to relevant feedstocks is deemed to be 100%;
b
F16is bio-ethyl-tertiary-butyl-ether, the percentage of the energy content of the fuel which is attributable to relevant feedstocks is deemed to be 37%;
c
F17is bio-methyl-tertiary-butyl-ether, the percentage of the energy content of the fuel which is attributable to relevant feedstocks is deemed to be 22%;
d
F18is bio-tertiary-amyl-ethyl-ether, the percentage of the energy content of the fuel which is attributable to relevant feedstocks is deemed to be 29%.
F14e
is hydrotreated vegetable oil derived from relevant feedstocks which is thermochemically treated with hydrogen derived from a non-biological origin, the percentage of the energy content of the fuel which is attributable to relevant feedstocks is deemed to be 100%;
f
contains RFNBO, where the process energy used to produce the RFNBO is electricity that is entirely taken from the national electricity grid of the country in which the RFNBO is or was produced, the percentage of the energy content of the fuel which is attributable to relevant feedstocks is deemed to be the annual average percentage of electricity for that country’s national grid which is produced from renewable sources other than biomass (within the meaning given in article 2(2) of the RTFO Order).
F87
But if the Administrator considers that it is not appropriate to use the methodology in paragraph (6)(f) to determine the percentage of the energy content of the fuel which is attributable to relevant feedstocks, that percentage is to be determined in accordance with such other methodology as the Administrator may consider appropriate in a particular case.
Verifier’s assurance reportI36
F21
A regulated supplier which supplies biofuel which is for relevant use must submit to the Administrator a verifier’s assurance report which gives details of—
a
the compliance of the biofuel supplied with the sustainability criteria; and
b
the additional sustainability information in respect of that biofuel.
2
The report referred to in paragraph (1) must be submitted to the Administrator on or before the reporting deadline or such later date as the Administrator may notify to the supplier for the purposes of this paragraph.
3
But a verifier’s assurance report need not be submitted in respect of—
a
any proportion of the renewable transport fuel supplied which the supplier accepts cannot be shown to comply with the sustainability criteria; and
b
matters already confirmed by a verifier’s assurance report submitted to the Administrator under the RTFO Order.
4
F3Subject to paragraph (6), a verifier’s assurance report must—
a
confirm that the assurance procedures used in the preparation of the report—
i
met the requirements in respect of limited assurance engagements prescribed in ISAE 300015, or an equivalent standard; and
ii
were undertaken by a person with appropriate expertise who is not the supplier or a connected person;
b
be prepared by a person with appropriate expertise who is not the supplier or a connected person and in accordance with the requirements in respect of limited assurance engagements prescribed in ISAE 3000, or an equivalent standard;
c
consider whether the relevant systems used to collate and report—
i
information relating to the compliance of renewable transport fuel with the sustainability criteria; and
ii
the additional sustainability information;
are likely to produce relevant data which is reasonably accurate and reliable and whether there are controls in place to help protect against material misstatements due to fraud or error;
d
where the verifier intends to use as evidence work performed by the supplier or another party, consider the frequency and methodology of sampling used by that party and the robustness of the relevant data; and
e
state whether anything has come to the verifier’s attention to indicate that—
i
the relevant data has not been prepared in accordance with any guidance produced by the Administrator under regulation 16; and
ii
the information or evidence provided by the supplier under regulation 4 is not accurate.
5
In paragraph (4)—
F4a
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
b
“ISAE 3000” means the International Standard on Assurance Engagements 3000 promulgated by the International Federation of Accountants;
c
“relevant data” means—
i
the information referred to in paragraph (4)(c); and
ii
any other information or data on which that information is based;
d
“relevant systems” means the systems by which the relevant data were produced;
e
“sampling” means sampling for the purposes of obtaining or checking the relevant data.
F16
If the Administrator requires a supplier to produce a verifier’s assurance report under regulation 13(4)(a) (see also regulation 13(8)), then paragraph (4) has effect as if for “limited assurance engagements”, in both places where the words occur, there were substituted “limited assurance engagements or, if the Administrator requires, reasonable assurance engagements”.