4.—(1) A renewable transport fuel obligation is imposed on every transport fuel supplier who in a specified period—
(a)owns relevant hydrocarbon oil at the time when the requirement to pay the duty of excise with which the oil is chargeable takes effect, and
(b)supplies that oil at or for delivery to places in the United Kingdom.
(2) But this obligation does not apply to a transport fuel supplier who, in a specified period, supplies less than 450,000 litres in total of the oil (a “non-obligated supplier”).
(3) For the purposes of section 124(2) of the 2004 Act and this Order—
(a)a “specified period” means a period beginning on 15th April in a year and ending on 14th April in the following year, and this period is referred to in this Order as an “obligation period”;
(b)the “specified date” means 5th October (or the next working day after 5th October, if 5th October is not a working day) following the end of the obligation period in question; and
(c)the evidence which is required is one or more RTF certificates issued by the Administrator in accordance with this Order.
(4) For the purposes of section 124(2) of the 2004 Act and this Order, “the specified amount” of renewable transport fuel is determined as follows—
(a)calculate the volume of relevant hydrocarbon oil which the supplier has supplied at or for delivery to places in the United Kingdom during the obligation period in question;
(b)in any case where the supplier has supplied less than 10 million litres in total of relevant hydrocarbon oil, deduct the first 450,000 litres of such oil; and
(c)in relation to the volume of such oil calculated in accordance with sub-paragraphs (a) and (b)—
(i)for the obligation period beginning on 15th April 2008, the specified amount is an amount equal to 2.5641% of that volume;
(ii)for the obligation period beginning on 15th April 2009, the specified amount is an amount equal to 3.8961% of that volume; and
(iii)for each subsequent obligation period, the specified amount is an amount equal to 5.2632% of that volume.
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, unless the contrary is shown, that that amount of fuel is supplied by that person at or for delivery to places in the United Kingdom at that time.
(2) 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 (whether or not it may also be used in other vehicles),
(b)it is of one of the descriptions set out in paragraph (3), and
(c)the condition set out in paragraph (4) is satisfied.
(3) The descriptions are—
(a)biodiesel in relation to which a duty of excise is chargeable under the 1979 Act(1);
(b)the biodiesel component in bioblend, where a duty of excise is chargeable in relation to that bioblend under the 1979 Act(2);
(c)the biodiesel component in a mixture which is produced by mixing—
(i)fully or partially rebated heavy oil, with
(ii)biodiesel or a substance containing biodiesel,
where a duty of excise is chargeable in relation to that mixture under the 1979 Act(3);
(d)bioethanol in relation to which a duty of excise is chargeable under the 1979 Act(4);
(e)the bioethanol component of bioethanol blend, where a duty of excise is chargeable in relation to that bioethanol blend under the 1979 Act(5); or
(f)natural road fuel gas—
(i)in relation to which a duty of excise is chargeable under the 1979 Act(6); and
(ii)which is produced wholly from biomass.
(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.
(5) For the purposes of calculating the specified amount under article 4(4), one kilogram of the renewable transport fuel referred to in paragraph (3)(f) must be treated as equivalent to one litre of a renewable transport fuel referred to in paragraph (3)(a) to (e).
(6) The amount of the biodiesel component referred to in paragraph (3)(b) or (c), and of the bioethanol component referred to in paragraph (3)(e), must each be measured by its volume.
The duty of excise on biodiesel is chargeable under section 6AA of the 1979 Act, as inserted by the Finance Act 2002 (c.23), section 5(1) and (4), and amended by the Finance Act 2004 (c.12), Schedule 42, Part 1(1), and section 11(1), and the Finance Act 2007 (c.11), section 10(1) and (3).
The duty of excise on bioblend is chargeable under section 6AB of the 1979 Act, as amended by the Finance Act 2002, section 5, Schedule 2, paragraphs 1, 7(1) and (2), and Schedule 40, Part 1(2) .
The duty of excise on such a mixture is chargeable under section 20AAA of the 1979 Act, as inserted by the Finance Act 2004 (c.12), section 9(1).
The duty of excise on bioethanol is chargeable under section 6AD of the 1979 Act, as inserted by the Finance Act 2004, section 10(3), and amended by the Finance Act 2007 (c.11), section 10(1) and (4).
The duty of excise on bioethanol blend is chargeable under section 6AE of the 1979 Act, as inserted by the Finance Act 2004, section 10(3).
The duty of excise on road fuel gas is chargeable under section 8 of the 1979 Act, as amended by the Finance Act 1995 (c.4), sections 9 and 162, Schedule 29, Part 2, the Finance Act 2004, section 6(2), and the Finance Act 2007 (c.11), section 10(1) and (5). The expression “road fuel gas” is defined in section 5(1) of the 1979 Act as amended by the Finance Act 2004 (c.12), section 6(4).