PART 5Sustainable solid biomass, biogas or biomethane
Ongoing obligation to submit sustainability audit reports50
1
Subject to paragraph (3), a participant to whom regulation 49 applies must submit a report which is prepared in accordance with the requirements in paragraph (4).
2
In this regulation, “sustainability information” means the information provided pursuant to regulation 49(4) and (5).
3
No report is required in relation to—
a
any biogas or solid biomass in respect of which regulation 48(1) is deemed to be complied with by virtue of regulation 48(3)(a);
b
any solid biomass or biogas used to generate heat in an accredited RHI installation with a capacity less than 1MWth;
c
any solid biomass used in an accredited RHI installation to generate heat (but not heat and power) which—
i
at the time it was received by the participant, was an approved sustainable fuel; or
ii
in respect of which a declaration has been made under regulation 51(5).
4
The requirements in this paragraph are that the report must—
a
be prepared by a person who is not—
i
the participant; or
ii
a connected person;
b
be prepared in accordance with the International Standard on Assurance Engagements 3000 (Revised): Assurance engagements other than audits or reviews of historical financial information dated 9th December 201344 or an equivalent standard;
c
state whether anything has come to the attention of the person preparing the report to indicate that the sustainability information is not accurate; and
d
consider, in relation to each consignment of solid biomass or biogas used to generate heat or heat and power, or biomethane produced for injection—
i
whether the systems used to produce the sustainability information are likely to produce information which is reasonably accurate and reliable;
ii
whether there are controls in place to help protect the sustainability information against material misstatements due to fraud or error;
iii
the frequency and methodology of any sampling carried out for the purpose of obtaining or checking the data on which the participant relied in preparing the sustainability information; and
iv
the robustness of the data on which the participant relied in preparing the sustainability information.
5
Subject to paragraph (6), participants must submit reports under this regulation annually and within 3 months after—
a
each anniversary of the tariff start date; or
b
in the case of participants who are registered as producers of biomethane for injection, each anniversary of the date on which that participant was first registered as a producer of that biomethane.
6
The report must consider and report on each consignment of solid biomass or biogas used, or biomethane produced, within the 12 month period preceding—
a
each anniversary of the tariff start date; or
b
in the case of participants who are registered as producers of biomethane for injection, each anniversary of the date on which that participant was first registered as a producer of that biomethane.