The Motor Fuel (Road Vehicle and Mobile Machinery) Greenhouse Gas Emissions Reporting Regulations 2012

Determinations of amounts and greenhouse gas intensity of energy products for relevant use

5.—(1) Where it is shown that a person owns an amount of petrol, diesel fuel, low sulphur gas oil or renewable transport fuel at the time when the requirement to pay the duty of excise upon it takes effect, it is to be presumed, unless the contrary is shown, that that amount of fuel is supplied for relevant use.

(2) Subject to paragraph (3), the greenhouse gas emissions per unit of energy referable to an amount of renewable transport fuel are to be calculated as follows—

(a) where the fuel meets the sustainability criteria, by reducing the fossil fuel comparator by the applicable percentage, that percentage to be calculated in accordance with paragraph 3(3) of the Schedule to the RTFO Order;

(b) where a supplier does not submit a verifier’s assurance report under regulation 6, the emissions referable to the fuel are deemed to be equal to the fuel baseline standard; and

(c) where a supplier submits a verifier’s assurance report under regulation 6 but the fuel fails to meet the sustainability criteria, the greater of—

(i) the actual emissions per unit of energy calculated by reducing the fossil fuel comparator by the applicable percentage, that percentage to be calculated in accordance with paragraph 3(3) of the Schedule to the RTFO Order; and

(ii) a figure equal to the fuel baseline standard.

(3) In the case of partially renewable transport fuel—

(a) the calculations at paragraph (2) 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.

(4) Save in respect of the percentage of the energy content of renewable transport fuel which is attributable to relevant feedstocks, the greenhouse gas emissions per unit of energy associated with all energy products are deemed to be equal to the fuel baseline standard.

(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 1999(1).

(6) For the purposes of paragraph (3), where the partially renewable transport fuel is—

(a) 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) 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) 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) 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%.

(1)

S.I. 1999/3107. The Regulations were amended by S.I. 2001/3896, 2003/3078, 2007/1608, 2010/3035 and 2012/2567.