reg 11 Amendment of article 5
(1) Article 5 (determinations of amounts of transport fuel) is amended as follows. (2) In paragraph (1)— (a) for “time when the requirement to pay the duty of excise with which the fuel is chargeable takes effect” substitute “assessment time”; (b) for sub-paragraph (b), substitute— (b) that such of that fuel as is petrol, diesel, low sulphur gas oil or renewable transport fuel is, or was, relevant fuel. (3) In paragraph (1B), for “relevant hydrocarbon oil” substitute “relevant fuel”. (4) Omit paragraph (2). (5) In paragraph (2A)— (a) for “which becomes chargeable to a duty of excise on or after 15th April 2013” substitute “at its assessment time”; (b) for sub-paragraph (a), substitute— (a) it is for use in aircraft, non-road transports or road vehicles; and (c) in sub-paragraph (b), omit the “and” at the end; (d) omit sub-paragraph (c). (6) Omit paragraph (4). (7) For paragraph (4A), substitute— (4A) For the purpose of discharging a person’s renewable fuel transport obligation or of issuing RTF certificates, the volume of an amount of renewable transport fuel is deemed to be the notional volume determined in accordance with the following formula— where— RN is the notional volume; RA is the total volume of renewable transport fuel which was, during the obligation period— owned by the supplier at the assessment time; and supplied at, or for delivery to, places in the United Kingdom; RF is the percentage of RA which is attributable to relevant feedstock; D is the volume of RA which is eligible for the issue of an additional RTF certificate (see article 17A); S is the volume of RA which meets the sustainability criteria; T is the volume of RA which is attributable to relevant feedstock. (8) In paragraph (4B)— (a) in each place where the reference occurs, for “S” substitute “RF”; (b) in sub-paragraph (a), omit “bio-”; (c) in sub-paragraph (b), omit “bio-”; (d) in sub-paragraph (c), omit the “and” at the end; (e) in sub-paragraph (d), insert “and” at the end; (f) after sub-paragraph (d), insert— (e) to the extent that the renewable transport fuel consists of RFNBO— (i) where the process energy used to produce the RFNBO is electricity that is entirely taken from the national electricity grid of the country in which the RFNBO is or was produced, RF is deemed to be the annual average percentage of electricity for that country’s national grid which is produced from renewable sources other than biomass; or (ii) if the Administrator considers that it is not appropriate to use the methodology in paragraph (i) to determine the value for RF, RF is to be determined in accordance with such other methodology as the Administrator may consider appropriate in a particular case, in respect of that portion of the renewable transport fuel. (9) For paragraph (5), substitute— (5) For the purposes of this article— (a) except where sub-paragraph (b), (c) or (d) applies, one kilogram of gaseous renewable transport fuel must be treated as equivalent to one litre of liquid renewable transport fuel; (b) where the gaseous renewable transport fuel is renewable methane, including substitute natural gas, one kilogram of that fuel must be treated as equivalent to 1.90 litres of liquid renewable transport fuel; (c) where the gaseous renewable transport fuel is renewable butane, renewable propane or a combination of renewable butane and renewable propane, one kilogram of that fuel must be treated as equivalent to 1.75 litres of liquid renewable transport fuel; (d) where the gaseous renewable transport fuel is renewable hydrogen, one kilogram of that fuel must be treated as equivalent to 4.58 litres of liquid renewable transport fuel.