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.