United Kingdom Statutory Instruments

(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.

(a) is, or is likely to become, subject to a renewable transport fuel obligation,

(b) applies for an account, and

(c) satisfies the Administrator that the person is a transport fuel supplier.

    (2) A person must apply for an account under paragraph (1) not later than the end of the period of 28 days beginning on the date on which the person becomes an obligated supplier.

    (3) The Administrator may establish and maintain an account for each of the following who applies for an account—

(a) any transport fuel supplier who is not, and is not likely to become, subject to a renewable transport fuel obligation, and

(b) any other person who intends to trade or invest in RTF certificates.

    (4) The Administrator may not establish an account for a supplier or other person referred to in paragraph (3) unless the Administrator is satisfied that the supplier or other person—

(a) has good reason to hold an account, and

(b) has consented to allowing the Administrator such access to premises (other than a dwelling), computers, records, or documents, as the Administrator may require in order to verify information given by the supplier or other person.

    (5) A supplier or other person who applies for an account under this article must provide such information or produce such evidence (or both) to the Administrator as the latter may reasonably request in order to satisfy the Administrator that—

(a) in the case of an application under paragraph (1), the person is a transport fuel supplier, or

(b) in the case of an application under paragraph (3), the supplier or other person has good reason to hold an account and has consented to access as referred to in paragraph (4)(b).

    (6) A supplier or other person who applies for an account under this article must ensure that the information provided or evidence produced is accurate to the best of the supplier's or other person's knowledge and belief.

    (7) The Administrator may reject any application under this article if the Administrator reasonably believes that—

(a) the information provided to the Administrator under this article is inaccurate or incomplete, or

(b) in the case of an application under paragraph (3), the supplier or other person does not have good reason to hold an account or has not consented to access as referred to in paragraph (4)(b).

(a) in electronic form, through a website of the Administrator, or

(b) in another manner, in a case where the Administrator determines that it is necessary to allow an application in that manner.

    (2) The evidence which must be included in the application is—

(a) a declaration from a person nominated by the supplier which confirms that the information submitted in the application or referred to in paragraph (3)(b), (c) or (d) is accurate to the best of the person's knowledge and belief; and

(b) such other evidence as the Administrator may reasonably determine is necessary, and in such form as the Administrator may reasonably determine is appropriate, in order to substantiate the information provided by the supplier in relation to the renewable transport fuel.

    (3) For the purposes of section 127(3)(c) of the 2004 Act, the other conditions which must be satisfied for the issue of an RTF certificate are that—

(a) the supplier has an RTF account;

(b) in the case of an obligated supplier, the supplier has provided the Administrator with the information required by the Administrator pursuant to article 12(1);

(c) in the case of a non-obligated supplier, the supplier has provided the Administrator with the information, in relation to that supplier, which is referred to in paragraph (1)(d) of article 12; and references in that paragraph to the "relevant period" are to such period during an obligation period as the Administrator notifies to the supplier for the purposes of article 13(3), or failing such notification, to such period during an obligation period as the Administrator notifies to the supplier for the purposes of this sub-paragraph;

(d) the supplier (whether obligated or non-obligated) has provided the Administrator with the information referred to in article 13(4); and has provided that information in relation to such period during an obligation period as the Administrator notifies to the supplier for the purposes of article 13(4), or failing such notification, to such period during an obligation period as the Administrator notifies to the supplier for the purposes of this sub-paragraph;

(e) the Administrator is satisfied that the information provided by the supplier under sub-paragraphs (b), (c) and (d) fulfils the criteria set out in paragraph (5),

(f) any duty of excise payable on the renewable transport fuel has been paid, and

(g) the supplier makes the application for the RTF certificate within such period as the Administrator may require.

    (4) The person who makes the declaration referred to in paragraph (2)(a) must ensure that the information submitted in the application is accurate to the best of the person's knowledge and belief.

    (5) The criteria referred to in paragraph (3)(e) are that the information—

(a) is accurate, and

(b) has been provided—


(i) in such form,

(ii) using such methodology, and

(iii) within such period,



as the Administrator notifies for the purposes of article 12(3) or 13(2), as the case may be, or failing such notification, as the Administrator notifies for the purposes of this paragraph.

(a) the amount of renewable transport fuel which the Administrator calculates should, in accordance with section 124(2)(b) of the 2004 Act and article 4(4), have been supplied at or for delivery to places in the United Kingdom during that obligation period, and

(b) the number of RTF certificates being held to the credit of the supplier's RTF account which may be used as evidence for the purposes of meeting the supplier's renewable transport fuel obligation.

    (2) A certificate may be produced as evidence by the supplier pursuant to this Order—

(a) by means of an electronic submission transmitted to a website of the Administrator, which identifies the credit of a certificate in the supplier's RTF account, or

(b) by other means, in a case where the Administrator determines that it is necessary to allow production of an RTF certificate by those means.

    (3) A supplier must notify the Administrator of the number of RTF certificates held in the supplier's RTF account which are to be counted towards the discharge of the supplier's renewable transport fuel obligation for the obligation period in question, and which are to be debited accordingly from the RTF account.

    (4) That notification must be given to the Administrator by the specified date referred to in article 4(3)(b).

    (5) Where a supplier fails to notify the Administrator of the number of RTF certificates to be counted by the date mentioned in paragraph (4), the Administrator must deem the number to be nil.

    (6) A supplier who does not wholly discharge the renewable transport fuel obligation for an obligation period by the production of evidence in accordance with paragraph (2) by the specified date referred to in article 4(3)(b) must pay to the Administrator a sum determined in accordance with paragraph (7).

    (7) That sum is determined as follows.

(a) that supplier or other person knows, or has reasonable cause to believe, that the information or evidence is inaccurate, or

(b) that supplier or other person does not know, and does not have reasonable cause to believe, that that information or evidence is inaccurate, but the condition set out in paragraph (4) or (5) is subsequently satisfied.

    (4) In the case of article 7(6) or 8(3), the condition is that the supplier or other person has subsequently—

(a) become aware that the information or evidence may be inaccurate but has not informed the Administrator of that fact within five working days of so becoming aware,

(b) been informed by the Administrator that the information or evidence may be inaccurate but has not investigated and remedied the inaccuracy within such period as may reasonably be allowed by the Administrator, or

(c) become aware (other than by being informed by the Administrator) that the information or evidence may be inaccurate but has not investigated and remedied the inaccuracy within such period as may reasonably be allowed by the Administrator.

    (5) In the case of article 12(4) or (6), 13(5) or (7), 16(4) or 20(14), the condition is that the supplier or other person has subsequently, but on or before the 28th September immediately following the obligation period in question—

(a) become aware that the information or evidence may be inaccurate, but has not informed the Administrator of that fact within five working days of so becoming aware,

(b) been informed by the Administrator that the information or evidence may be inaccurate, but has not investigated and remedied the inaccuracy within such period as may reasonably be allowed by the Administrator, or

(c) become aware (other than by being informed by the Administrator) that the information or evidence may be inaccurate, but has not investigated and remedied the inaccuracy within such period as may reasonably be allowed by the Administrator.

    (6) For the purposes of section 129(2) of the 2004 Act, a civil penalty notice must be given by written notice to the defaulter.

    (7) For the purposes of section 129(3)(a), "the specified amount" is—

(a) in the case of an account holder who has gained, or attempted to gain, one or more RTF certificates by contravening a provision referred to in paragraph (1), an amount equivalent to twice the value of the RTF certificates which the account holder has gained, or attempted to gain, and

(b) in any other case, £50,000.

    (8) In paragraph (7)(a), the value of an RTF certificate is equivalent to the buy-out price, as calculated in accordance with article 21(7), for the obligation period in respect of which the RTF certificate is issued or would have been issued.

    (9) For the purposes of section 129(3)(b), the turnover of the specified business of the defaulter is the applicable turnover for the business year preceding the date of the civil penalty notice.

    (10) Where the business year preceding the date of the civil penalty notice does not equal 12 months, the turnover is the amount which bears the same proportion to the applicable turnover during that business year as 12 months does to the period of that business year.

    (11) Where there is no preceding business year, the turnover is the applicable turnover of the defaulter for the period of 12 months ending on the last day of the month preceding the month in which the date of the civil penalty notice falls.

    (12) Where in the application of paragraph (11) the defaulter has applicable turnover for a period of less than 12 months, the turnover is the amount which bears the same proportion to the applicable turnover during the period for which the defaulter has applicable turnover as 12 months does to that period.

    (13) In this article—

"applicable turnover" means the amounts, ascertained in conformity with normal accounting practice in the United Kingdom, which are—

(a) derived by the defaulter from the supply of road transport fuel at or for delivery to places in the United Kingdom, and

(b) computed on an accruals basis so that those amounts relating to the period for which the turnover is being determined are taken into account, without regard to the date of invoice or receipt of payment,

after deduction of trade discounts, value added tax and any other taxes based on such amounts;

"business year" means a period of more than six months in respect of which a defaulter publishes accounts or, if no such accounts have been published for the period, prepares accounts; and

"date of the civil penalty notice" means the date on which the Administrator gives notice under section 129(2) of the 2004 Act.

(a) must appoint a member to chair the Office (in this Schedule referred to as "the Chair"), and

(b) may appoint a member other than the member appointed to chair the Office, as the Chief Executive of the Office.

    (3) A member—

(a) may not be appointed for a term of more than five years (but may be reappointed),

(b) may resign by notice in writing to the Secretary of State, and

(c) must hold and vacate office in accordance with the terms of the member's appointment.

    (4) Before appointing a member (other than the Chair), the Secretary of State must consult the Chair.

     2. The Secretary of State may dismiss a member of the Office by notice in writing on the grounds that the member—

(a) has been absent from meetings of the Office without permission of the Office during a period of more than three months,

(b) has a financial or other personal interest which is likely to influence the performance of that person's functions as a member,

(c) is the subject of a bankruptcy restrictions order (or interim order),

(d) has had estate sequestrated in Scotland or, under Scots law, has made a composition or arrangement with, or granted a trust deed for, that person's creditors,

(e) has misbehaved, or

(f) is unable, unfit or unwilling to perform that person's functions as a member.

Staff
     3. —(1) The Office may appoint employees.

    (2) The power under sub-paragraph (1) may be exercised only if the Office has the approval of the Treasury as to—

(a) numbers, and

(b) terms and conditions of employment.

Proceedings
     4. Where so required by the Secretary of State, the Office must establish a committee chaired by a member, and the committee must carry out the functions specified by the Secretary of State.

     5. The Office may establish one or more other committees (which may include persons who are neither members of nor employed by the Office).

     6. The Office may delegate a function to—

(a) the Chief Executive,

(b) any employee of the Office, or

(c) a committee.

     7. The Office must—

(a) determine arrangements for the conduct of its proceedings (which may, in particular, include arrangements for a quorum), and

(b) publish those arrangements.

     8. The validity of any proceedings of the Office (including any decision on a reconsideration of a revocation under article 20) is not affected by—

(a) a vacancy, or

(b) a defective appointment.

Money
     9. The Office may with the approval of the Secretary of State make to or in respect of members of the Office, employees or committee-members payments by way of or in respect of—

(a) remuneration;

(b) pension;

(c) allowances;

(d) expenses.

     10. If the Secretary of State thinks that special circumstances of a person's ceasing to be a member of the Office make it appropriate to pay that person compensation, the Office may pay the person compensation of an amount approved by the Secretary of State (whether or not the person receives other benefits by way of pension).

     11. The Office may with the approval of the Secretary of State incur expenditure in connection with advisory or other services provided to the Office.

     12. The Office may not borrow money.

Accounts and audit
     13. —(1) The Office must—

(a) keep proper accounts and proper accounting records, and

(b) in respect of each financial year, prepare a statement of its accounts.

    (2) Every statement of accounts prepared under sub-paragraph (1)(b) must—

(a) give a true and fair view of the Office's income and expenditure for the financial year in question and its state of affairs, and

(b) comply with every requirement relating to the accounts which the Secretary of State has notified to the Office.

    (3) The requirements notified under sub-paragraph (2)(b) may include, in particular, requirements relating to—

(a) the information to be contained in the statement,

(b) the manner in which that information is to be presented, and

(c) the methods and principles according to which the statement is to be prepared.

     14. —(1) The statement of accounts and other accounts of the Office relating to each financial year must be audited by the Comptroller and Auditor General.

    (2) The Comptroller and Auditor General must send the Office a copy of the report on the accounts audited under sub-paragraph (1).

    (3) The Office must send the Secretary of State—

(a) a copy of the accounts audited under sub-paragraph (1), and

(b) the report of the Comptroller and Auditor General.

    (4) The Secretary of State must lay a copy of the documents sent to her under sub-paragraph (3) before Parliament.

Accounting Officer
     15. —(1) The Secretary of State must appoint a member of the Office as the Accounting Officer of the Administrator.

    (2) The accounting officer has, in relation to the accounts and finances of the Administrator, the responsibilities which are from time to time specified by the Secretary of State.

    (3) Those responsibilities must include in particular—

(a) responsibilities in relation to the signing of accounts,

(b) responsibilities for the propriety and regularity of the finances of the Administrator, and

(c) responsibilities for the economy, efficiency and effectiveness with which the resources of the Administrator are used.

    (4) The responsibilities which may be specified under this paragraph include responsibilities owed to the House of Commons or its Committee of Public Accounts.

Information
     16. The Office must give the Secretary of State information, advice and assistance about any matter in respect of which it has any functions if—

(a) the Office considers it appropriate to do so, or

(b) the Secretary of State asks the Office to do so in connection with the carrying out of any the Secretary of State's functions.

Conflict of interest
     17. —(1) Before appointing a person as a member of the Office the Secretary of State must satisfy herself that the person neither has nor is expected to acquire a financial or other personal interest which is likely to influence the performance of that person's functions as a member.

    (2) From time to time the Secretary of State must satisfy herself that no member of the Office has a financial or other personal interest which is likely to influence the performance of that person's functions as a member.

     18. —(1) Procedural arrangements made by the Office under paragraph 7 must include arrangements under which a member, employee or committee-member who has a financial or other personal interest which is likely to influence that person's performance of a particular function is obliged—

(a) to declare the interest, and

(b) to withdraw from the performance of the function to the relevant extent.

    (2) Procedural arrangements made by the Office under paragraph 7 must include arrangements under which a member, employee or committee-member who has a financial or other personal interest which is relevant to a particular function but does not fall under sub-paragraph (1) is obliged—

(a) to declare the interest, and

(b) unless the members of the Office direct otherwise, to withdraw from the performance of the function to the relevant extent.

Status of the Office
     19. —(1) The Office is not to be treated—

(a) as the servant or agent of the Crown; or

(b) as enjoying any status, immunity or privilege of the Crown.

    (2) The property of the Office is not to be regarded as property of the Crown or as held on behalf of the Crown.

Supplementary powers
     20. —(1) Subject to paragraph 12, the Office may do anything which it thinks necessary or expedient for purposes connected with the implementation of provision made by Chapter 5 of Part 2 of the 2004 Act or by this Order.

    (2) In particular the Office may acquire by agreement or dispose of land and other property.

    (3) But the Office must not acquire by agreement or dispose of land without the approval of the Secretary of State.

Execution of documents
     21. —(1) The application of the seal of the Office must be authenticated by the signature of a member or employee of the Office whom it has authorised for the purpose (whether generally or specifically).

    (2) Any document which the Office is authorised or required by or under any enactment to serve, make or issue may be signed on its behalf by a member or employee whom it has authorised for the purpose (whether generally or specifically).

    (3) Every document purporting—

(a) to be an instrument made or issued by or on behalf of the Office, and

(b) to be duly executed under the seal of the Office, or to be duly signed or executed by a person authorised by the Office for the purpose,

shall be received in evidence and, unless the contrary is shown, treated without further proof as so made or issued.

    (4) In this paragraph the reference to a signature includes a reference to a facsimile of a signature produced by any process and "signed" is to be construed accordingly.

    (5) In this paragraph "enactment" includes—

(a) an enactment contained in subordinate legislation,

(b) an enactment contained in, or in an instrument made under, an Act of the Scottish Parliament,

(c) an enactment contained in, or in an instrument made under, Northern Ireland legislation, and

(d) an enactment contained in, or in an instrument made under, a Measure or Act of the National Assembly for Wales.