Guide to RFA Operating Processes for biofuel suppliers and traders. v 1.0. January 2008

Transcription

1 Guide to RFA Operating Processes for biofuel suppliers and traders v 1.0 January 2008 Produced by The Office of the Renewable Fuels Agency 1

2 Introduction This Guidance is designed for directors, managers and staff of biofuel suppliers and others wishing to participate in the Renewable Transport Fuel Obligation (RTFO). The RTFO imposes an obligation on fossil fuel suppliers to supply biofuels, and tradeable Renewable Transport Fuel Certificates (or RTFCs or certificates ) will be issued for the supply of biofuel in the UK. There may be a commercial advantage to you to participate in the scheme. You can find out whether or not this Guidance is relevant to you by checking the decision tree on the next page. This is version 1.0 of this Guidance, distributed as early as possible to give suppliers as much notice as possible as to the workings of the scheme. However, not all details of the systems and processes have been finalised (for example, the process for automatically uploading data) so an updated version of the Guidance will be published before April Changes will be almost entirely related to the details of how the IT works - there will be no changes to legislation or the specifics of the scheme. Your comments on the usefulness, completeness and clarity of this Guidance would be welcomed, and should be sent to rfa.info@dft.gsi.gov.uk. This Guidance provides detailed assistance with: applying for an account with the Renewable Fuels Agency (RFA); providing information on fuel supplies to the RFA; providing information on the carbon intensity and sustainability of renewable fuels supplied; applying for Renewable Transport Fuel (RTF) Certificates; trading RTF certificates; claiming a share of any recycle fund; and maintaining your account details and managing other interactions with the RFA. All these processes are primarily carried out via a secure web site (which can be accessed from except where indicated. If you require further assistance, you can contact the RFA via our website, or on This Guidance is only intended for general help; it is not a legal document. Office of the Renewable Fuels Agency 2

3 Does this guidance apply to you? Do you supply more than 450,000 litres per year of fossil fuels to UK customers under the HMRC fuel duty regime? NO YES This Guidance is NOT for you - please see the Operational Guidance for Fossil Fuel suppliers at Do you supply biofuels such as biodiesel or bioethanol to UK customers? NO YES You may be eligible to apply for Renewable Transport Fuel Certificates Do you wish to trade in Renewable Transport Fuel Certificates? NO YES You can apply for a trading account with the Renewable Fuels Agency This Guidance is not relevant to you. 3

4 Contents Chapter 1. How to use this Guidance - How to use this Guidance 6 - Understanding the ROS screens 7 - Key terms and abbreviations 8 Chapter 2. Explaining the Renewable Transport Fuel Obligation* 10 - How the Obligation works 11 - Fuels that are eligible for RTF Certificates 12 - Verification of fuel volumes 13 Chapter 3. Key Process: Managing your account* 14 - Applying for an account 16 - Amending your account details 31 - Closing or consolidating accounts 39 Chapter 4. Key Process: Making volume returns and certificate applications 42 - Submitting a volume returns and certificate application 44 - Editing your volume return 60 - View certificate statement* 62 - Revocation of certificates* 64 Chapter 5. Key Process: Trading in certificates* 69 - Searching for a trading partner 71 - Creating a trade 76 - Cancelling a trade 82 Chapter 6. Key Process: Meeting obligations and the recycling of buy-out payments 83 - Meeting obligations and recycling 84 Appendix A: Provisional letter of consent 92 Appendix B: Draft Auditor s Opinion 93 Appendix C: About the RFA and Complaints* 94 * Marks sections relevant to traders 4

5 Chapter 1 How to use this Guidance 5

6 How to use this Guidance This Guidance is for biofuel suppliers and others wishing to participate in the Renewable Transport Fuel Obligation (RTFO). The Guidance starts with an overall explanation of the RTFO including an explanation of which fuels are eligible for certificates. There are then detailed chapters on each of the main processes and sub-processes that you will have to complete during the year. The four main processes are: managing your account (Chapter 3); making volume returns and certificate applications (Chapter 4); trading (Chapter 5); and recycling (Chapter 6). Each of these chapters is divided up into explanations of the sub-processes. The Guidance takes you through each step of the sub-processes, explaining what you need to do at each stage and what information is required. Where the RFA Operating System (ROS) is used, a screen shot is shown to assist your understanding. The boxes below indicate how the information is laid out. Navigating the chapters Within a chapter, each sub-process is numbered 1,2,3 etc.. The steps in a sub-process are numbered on each page, for ease of reference only, and re-start on each page. Each page within a sub-process is numbered and shown in the page heading e.g. applying for an account (page 1/14), and the end of each sub-process is marked. HOW INFORMATION IS PRESENTED A beige box background indicates important information about the obligation, how to use the system or how to complete a step. A grey box background indicates background information that may help you complete a step or enter the correct data into the system. Occasional items on a white background will give you general tips or help. Help is also available by clicking on the help icon on each screen. Yellow boxes indicate a new process step. 6

7 Understanding the ROS screens Most of the tasks that you will be required to complete are executed using ROS - the RFA Operating System. ROS is the means by which the RFA will manage the RTFO. You can access ROS through the internet, from the link on the RFA website. Screenshots are included throughout this manual, to help guide you through each step. The screens are based on a common look and feel which is illustrated on this page. Your account name is shown here. The currently logged in user is shown here. The screen navigation menu is displayed here. A drop down list of options is shown when you position the pointer over the menu bar. Help is available on all screens, by clicking on the help icon Screens which are used to enter information usually have Save and Close buttons. Clicking the Save button stores the information you have entered into the system. Clicking Close returns you to the previous screen. If you click Close without saving, any information you have entered will be lost. The system will display a horizontal bar across the screen to show you messages: - green for confirmation messages e.g Your data has been saved ) - red for warning messages e.g. You have not completed a mandatory field 7

8 Key terms and abbreviations (1) These terms are all described in much greater detail in the relevant sections of the document. RFA RTFO The Office of the Renewable Fuels Agency, a Non-Departmental Public Body sponsored by the Department for Transport. The RFA is responsible for administering the RTFO and is the publisher of this guidance. The Renewable Transport Fuels Obligation. The Order The Renewable Transport Fuel Obligations Order 2007, is a piece of secondary legislation approved by Parliament. It / RTFO Order came into force in October It defines the nature of the obligation and established the RFA. RTFCs Electronic credits to an account at the RFA in respect of renewable fuel delivered in the UK, subject to other conditions /RTF Certificates as set out on page 58. The Obligation The legal obligation under the Order to supply a certain amount of renewable fuel, as set out on page 11. Renewable Fuels Obligated supplier Fuels derived from biomass, as defined on page 12, that are eligible for RTF certificates under the RTFO. An organisation which supplies more than 450,000 litres of fossil fuel for use in road transport in the UK during an obligation period. Obligation period A period of one year from April 15 to April 14 in the following year. The first obligation period starts on 15 April Non-obligated A supplier of fossil fuel or biofuel who does not meet the definition of an obligated supplier on page 11. supplier 8

9 Key terms and abbreviations (2) Account holder BOB Biodiesel, bioethanol, biogas Buy-out Certificates C&S Data / Report Civil Penalties Coastal terminal A person or organisation who has successfully applied for an account with the RFA. A petrol product that is not of saleable quality, prepared for blending with bioethanol Renewable fuels eligible for RTF Certificates, defined by the Hydrocarbon Oils Duty Act 1979 and subsequent amendments. Full details on The option for an obligated company to meet its obligation with a buy-out payment as opposed to redeeming a certificate. More detail on page 86. For brevity, Renewable Transport Fuel Certificates are often referred to as RTF Certificates, RTFCs or just certificates. Information on the carbon intensity of a biofuel, and the sustainability of the production of the feedstock used to make the biofuel. Required as part of any application for certificates. The RTFO Order includes provisions for civil penalties to be imposed on account holders or obligated suppliers for failing to comply with the legislation. A storage point for fuel on the coast, that is usually a tax warehouse (see below) and may be operated by a third party on behalf of the owners of the fuel. Deferred duty account holder An organisation with a HMRC deferred duty account (see for more details) Duty point Duty deferred lift HMRC The point when a duty of excise becomes chargeable on fuel, as defined by HMRC. A supply, or lift, of fuel from one deferred duty account holder to another, where the responsibility for paying the duty is transferred from the supplier to the recipient or lifter Her Majesty s Revenue and Customs, who operate the fuel excise duty scheme on which the RTFO scheme is based. Rack Recycle ROS Tax Warehouse The loading point at a refinery or inland terminal where road tankers are loaded The Energy Act 2004 requires that any money received in buy-out payments (see above) be recycled to transport fuel suppliers. Details on page 86. The RFA Operating System - the secure, web-based system that will be used for reporting data and awarding certificates. A premises registered with HMRC within which fuel may be stored without being charged with duty. Usually refineries or coastal storage terminals. 9

10 Chapter 2 Explaining the Renewable Transport Fuel Obligation 10

11 How the obligation works The obligation requires certain fossil fuel suppliers to present evidence that they have supplied a certain amount of renewable fuel. The evidence must be Renewable Transport Fuel Certificates (RTFCs or certificates) issued by the Office of the Renewable Fuels Agency ( the RFA ) in respect of supplies of renewable fuels (which are defined overleaf). There is no obligation on businesses that only supply biofuels to apply for an account, report information or otherwise participate in the scheme. The amount of the obligation - which is the number of certificates that an obligated supplier will need to present - is calculated as a percentage of the total amount of fossil fuels supplied for road transport use into the UK market by each obligated supplier between 15 April of one year and 14 April of the following year. This period is known as an obligation period. Under these regulations, you supply fuel into the market only if you own the fuel as it crosses the duty point. This is relevant both to how an obligation is calculated and to the award of certificates. For an obligated supplier, the amount of the obligation over the first three years of the scheme will be: % of your total fossil fuel sales, in the obligation period; % of your total fossil fuel sales, in the obligation period; % of your total fossil fuel sales, in the obligation period and all subsequent periods; unless they supply less than 10 million litres in the obligation period, in which case the first 450,000 litres of supply are exempt from the obligation. The evidence required in the form of RTF Certificates must be submitted electronically to the RFA by October 5th after the end of an obligation period. If an obligated supplier does not present sufficient evidence, he must pay a buy-out price of 15p for every litre of the obligation for which he has not redeemed a certificate. An RTF Certificate will be awarded for each litre of biofuel supplied (or per kilogram in the case of renewable road fuel gas) subject to other conditions explained on page

12 Fuels that are eligible for RTF Certificates RTF Certificates are awarded for the supply of renewable fuels for road transport, subject to reporting and other conditions (see page 58). The renewable fuels that are eligible for these certificates are: - Biodiesel, as per the HMRC definition - Bioethanol, as per the HMRC definition - Natural road fuel gas, which is chargeable to duty under the Hydrocarbon Oils Duty Act 1979 and which is produced wholly from biomass. Biodiesel and bioethanol are eligible whether or not they are included in blended products with diesel and petrol respectively. New fuels may be added in due course, following public consultation and revised legislation being approved by Parliament. HMRC definitions can be read in HMRC Notice 179E on 12

13 Verification of volumes The RFA needs to have external verification of the volumes you have reported. This can be provided in two ways: 1. Letter of consent, or 2. Auditor s opinion 1. Letter of consent As soon as possible after registration, your organisation sends a letter to HMRC, that gives HMRC permission to share fuel duty with the RFA for the purposes of verifying information you have reported to us. A template for the letter is included at Appendix A on page 92. This letter is a draft that has not yet been agreed with HMRC as being correctly worded for this specific purpose. The letter should be sent to the Chief Executive of the RFA. Only relevant data will be provided to the RFA under the terms of this letter. Your data will be transferred to the RFA in a secure, encrypted format. Data stored by the RFA will be protected in a secure system and will not be shared with third parties or published. Providing a letter of consent will reduce the costs of compliance with the RTFO by removing the need for an external auditor s opinion. It will also reduce the need for the RFA to ask for further evidence of fuel returns. 2. Auditor s opinion Your organisation nominates an external accountant (who may be your normal auditor) when you apply for an RTF account. At the end of the obligation period, the RFA will ask you to provide an opinion from the accountant that your organisation has reported the same volumes to the RFA that you have reported to HMRC, for the entire obligation period. The opinion should be sought once the obligation period is finished and any outstanding queries with HMRC have been resolved. The opinion should be provided to the RFA by July 14 th after the end of the obligation period. An example of the wording is shown in Appendix B on page 93. This method of validating your volume returns reduces the need for the RFA to ask for more detailed evidence of each monthly volume return. Your organisation will have to bear the cost of this auditor s opinion. 13

14 Chapter 3 Key Process: Managing your Account 14

15 Key Process: Managing your account Key points about this process: 1. You must open an account before you can do anything else. 2. Accounts can only be opened via the secure web site. 3. This section also includes how to manage your user permissions and account details. This process includes: Sub-process 1. Applying for an account Sub process 2. Amending your account details: - Organisation - Directors - Users Sub-process 3. Closing or Consolidating accounts 15

16 Sub process 1: Applying for an account (page 1/15) By the end of this process: 1. You will have completed an application for an RTF account. 2. You will have set up a lead user and perhaps other users. 3. You will know if the RFA has accepted your application or not. Key Legal Points: Biofuel suppliers do not have to participate in the RTFO, apply for an account or report volumes supplied. By applying for an account you agree to provide access to premises, records etc to the RFA, in order to verify any information supplied to the RFA. The RFA may ask for information in addition to that set out in this guidance, as part of the consideration of your application. You must ensure that information and evidence supplied to the RFA is accurate to the best of your knowledge. 16

17 Sub process 1: Applying for an account (page 2/15) Before you start: 1. Ensure that you have permission to apply for an account from the appropriate authority in your organisation. 2. Ensure you have the following information and/or documents available: - full legal name of your organisation; - the legal status of your organisation (e.g. plc, limited company, partnership, sole trader etc); - Companies House number and date of incorporation (if your organisation is a company); - VAT number if you have one; - individual proofs of identity for at least one director / owner / partner (see the list on page 29) who will be responsible for ensuring the organisation is fully compliant with the RTFO; - Pollution Prevention and Control (PPC) certificate number, if your organisation has one; - full contact details for yourself and the director / owner / partner. When should I do this? We will be accepting applications for accounts from 15 April

18 Sub process 1: Applying for an account (page 3/15) What you do What we do 1. Decide that you want to apply 2. Gather the information and documents required 3. Create initial log-on 4. Complete Company Details information 5. Complete Director details 6. Complete Users page (optional) 7. Save and submit electronically 8. Check details submitted electronically 9. Send in required documentary evidence 10. Complete evidence and document checks 12. Receive documents 11. Return documents 13. Communicate decision 14. Access to account received 18

19 Sub process 1: Applying for an account (page 4/15) STEP 1: Create first user logon 1.1 Your first step is to access the secure website. You can get to this page by clicking on Register for RTFO account on the RFA s public website at rfa. (Available from 21 Jan 2008). There is no paper-based account opening process. On accessing the website, you will see the screen shown on the right. 1.2 Enter a title, first name and last name in each field. 1.3 Enter your work address. 1.4 Choose a password, which must be at least six characters long, and contain at least 1 capital letter and 1 number. Help is available on all screens by clicking on the help icon in the corner of the screen 1.5 Re-enter your password to confirm it. 1.6 You are now a registered user. Click on Continue. 19

20 Sub process 1: Applying for an account (page 5/15) STEP 2: Enter organisation type and country You will be taken to this screen after your first log-in or on any subsequent log-in until you have finished your application. 2.1 Select the type of account you wish to have. If you are a biofuel supplier, you should select Biofuel Supplier from the drop-down list by clicking on the arrow. If you are not a biofuel supplier, select Other from the drop down menu. If you are not sure which type of account applies to you, please contact the RFA. 2.2 Select the organisation type from this drop down menu. Once you have done this, the fields you must complete will be marked with a *. Fields marked with an *asterisk are mandatory. 2.3 Please use the drop down box to identify the country in which your organisation is based. This should be the country where the account holding organisation is registered. If you need to, you can save this screen part way through, and come back to it later. Help is available on all screens by clicking on the help icon in the corner of the screen 20

21 Sub process 1: Applying for an account (page 6/15) STEP 3: Enter organisation name 3.1 We need you to provide us with the official name and address of the organisation. For biofuel suppliers, this should be the same organisation which has a duty account. If you are a UK company, this should be the full name and address as registered with Companies House, as shown on the certificate of incorporation. Your company secretary should be able to provide this to you. 3.2 Please select a short code, of 3 to 5 characters, which will work as a recognisable abbreviation for your organisation s name. Please make this as close to existing names / trade names as possible. Please use only letters and numbers. The code is not case sensitive. The RFA reserve the right to amend the short name if it is judged to be ambiguous or to conflict with another organisation s name or short code. We will advise you if we need to change it. 3.3 Similarly, please enter a company name that will be used as the normal working name of your organisation. This is for convenience, as some full names are too long for reporting and other purposes. You must save before leaving this screen or the details you have entered will be lost. This should be the name by which your organisation is most readily recognised, and can be the same as the short code and the registered organisation name. 21

22 Sub process 1: Applying for an account (page 7/15) STEP 4: Enter contact details 4.1 We will also need a correspondence address, where we can send important documents to the director who is going to be nominated on the Director screen. (Most routine correspondence will be by , to the Lead User). You can tick this box if the registered company address is the one to be used for correspondence. Otherwise, please fill in a new address. 4.2 If you tick this box, the lead user s contact details will be included in an on-screen report when requested by other account holders seeking to buy or sell RTF certificates. No other information about your company or account will be published in this report. You should only tick this box if you are interested in making your details available to other account holders via the RFA so that they can contact you for this purpose. You can change this setting at any time in the future. You will still be able to buy/sell RTF Certificates if you do not tick this box. Help is available on all screens, by clicking on the help icon in the corner of the screen You must save before leaving this screen or the details you have entered will be lost. 22

23 Sub process 1: Applying for an account (page 8/15) STEP 5: Organisation ID information 5.1 If you have a VAT registration number from HMRC, you should enter it in the box shown. 5.2 If your organisation is a plc or a limited company, you should enter your Companies House number and registration date in the boxes shown. This information should be available from your company secretary. 5.3 You should include your Pollution Prevention and Control Permit number (as issued by the Environment Agency, the Scottish Environmental Protection Agency or the Northern Ireland Environment and Heritage Service). 5.3 If you intend to provide us with an auditor s opinion instead of a letter of consent (see page 13) you should enter the auditor s name, address and contact information in the boxes shown. The auditor information is not required with your application, but will be needed soon so that we can carry out appropriate background checks on the nominated auditor. Help is available on all screens, by clicking on the help icon in the corner of the screen You must save before leaving this screen or the details you have entered will be lost. 23

24 Sub process 1: Applying for an account (page 9/15) STEP 6: Enter director s details The RFA needs to have contact details of someone with a legal responsibility for your organisation. For companies, this should be at least one director - providing details of two directors provides cover in case of a change of personnel. You will need to send us proof of the identity of the individual(s) mentioned on this page: details of what you must send are on page 29. We appreciate that providing the required proof of ID information of your director(s) can be cumbersome, but it is an important part of keeping the RTFO scheme fraud-free. 6.1 Select the director s title and complete their forename, last name and position. 6.2 The director s address is validated by entering twice. 6.3 Please supply a contact telephone number for the director. 6.4 The details of a second director may be entered. You must save before leaving this screen or the details you have entered will be lost. 24

25 Sub process 1: Applying for an account (page 10/15) STEP 7: Add another user At this stage in the process, there is only one user associated with your account - the person making the application, who is the Lead User by default. The Lead User may add users at this point, or may come back and add them after the application has been accepted. Directors may also be users. You may have up to 9 users in addition to the named Lead User. There must always be one user who is designated as the Lead User for an account, and this can only be changed by the current Lead User, or by RFA staff following a request from a director. 7.1 You can assign the lead user role by selecting the appropriate user from the drop down menu. There can be only one Lead User per account. 7.2 To delete a user click on the trash can next to the user you wish to delete. You cannot delete the user who is currently assigned the lead user role. 7.3 To edit details of an existing user click on the user name. 7.4 To add a new user click the Add User button, which will take you to the screen described on the next page. Help is available on all screens, by clicking on the help icon in the corner of the screen 25

26 Sub process 1: Applying for an account (page 11/15) STEP 8: Enter user details and permissions 8.1 Select the user s title and complete their forename, last name and their position in the organisation. 8.2 The user s address is validated by entering it twice. 8.3 Please supply a contact telephone number for the user. 8.4 The Lead User can assign up to three roles to the other users. These roles, which define the tasks that the user can perform, are: Certificate Trader able to record the transfer of certificates to other companies/traders with RTFO accounts; Monthly Fuel Volume Reporter able to record monthly fuel volumes; Carbon & Sustainability Reporter able to record monthly biofuel details. The roles which are applicable to the user may be amended by clicking on the appropriate check boxes. The user may be assigned any combination of one or more of the roles. By default the Lead User is automatically assigned all roles. 8.5 Click Save and you will be taken to a screen displaying a password for the user. This should be written down and passed to the new user - it should not be ed, for security reasons. 26

27 Sub process 1: Applying for an account (page 12/15) STEP 9: Submitting your application 9.1 Once you have completed the company details and director information (and, optionally, added further users), you should save your information. Once saved, you may come back and update or add further information until you are ready to submit your application. (When you log on you will automatically be taken back to the Account Details screen.) Information submitted in an application must be correct. Supplying false information will be a contravention of the Order and will make the organisation and / or the applicant liable to civil penalties which can lead to substantial fines. 9.2 To submit your application, click on the Apply for Account button Help is available on all screens, by clicking on the help icon in the corner of the screen 27

28 Sub process 1: Applying for an account (page 13/15) STEP 10: Submitting documentary proof of ID Once you have submitted the electronic information, you will be taken to this screen. You now need to submit proof of ID for your nominated director(s) or equivalent You should print off this screen on headed paper, to use it as both a checklist for the documents required, and a cover sheet for the documents when you send them to us. Complete the information on the page, and then send it to us with the documents at this address: AP Team Renewable Fuels Agency Ashdown House Sedlescombe Road North St Leonards on Sea East Sussex TN37 7GA Please use secure delivery for the documents. The RFA will not be responsible for any loss in transit. If the RFA have not confirmed receipt within three days of despatch, please contact us immediately at rfa.info@dft.gsi.gov.uk or on Documents will be returned to the individuals concerned at the correspondence address provided, unless you indicate otherwise. 28

29 Sub process 1: Applying for an account (page 14/15) DIRECTORS PROOF OF IDENTITY DOCUMENTS You must provide documentary proof of the identity of each director nominated as a contact for this account. You must provide: 1 One document from this list: Photocopy of security pass with photo and company logo, or Declaration by a solicitor, bank manager or accountant that the person is a director or equivalent of the organisation AND 2 One of the sets of documents listed at A, B, or C below: A: Original UK/EU Passport; OR B: Colour photocopy of UK/EU passport ACCOMPANIED BY a signed declaration by a solicitor that the photocopy is genuine and pertains to the person in question; OR C: Originals of any three of the following, in the name of the person in question and to the address entered for that person: UK driving licence; correspondence with HMRC; bank or building society statement; council tax demand; two different utility bills (but not a mobile phone bill). 29

30 Sub process 1: Applying for an account (page 15/15) After you have submitted your application: The system will alert RFA staff that your application has been submitted. We will start to check the information that you have provided. We may ask for further information or evidence to support the information you submit. We will check the Proof of ID paperwork when that arrives, and then send back the originals. We will then consider your application. If you have been successful, you will receive an confirming that your account has been opened. If your application has been turned down, you will receive an detailing the reasons for the decision, and what you can do if you wish to challenge the decision. You should receive documents back within 5 working days of our receipt. You should receive a decision on your application by to the Lead User, within 10 working days of submission. From when you submit your application electronically until your application is accepted and your account activated, this is the screen that you will see if you log in to the RFA system. You will not be able to access or edit the information you have submitted. If you discover an error in information submitted, you should contact the RFA as soon as possible. END OF SUB-PROCESS 30

31 Sub process 2: Amending your account details (page 1/7) By the end of this process: 1. You will have made changes to account details such as your correspondence address. 2. You will be able to change / update your nominated directors and their details. 3. You will have added a new user 4. You will be able to change user contact details and permissions. 5. You will be able to assign a new lead user 6. Any user will be able to set their own password. Key Legal Points: The RTFO Order stipulates that all information supplied must be accurate. Before you start: You should ensure that any new users you set up are appropriate persons to have access to the system, and that they are familiar with the RTFO regulations and the penalties for non compliance. When should I do this? You can set up new users or amend user details at any time after your account application has been approved. You can update account details at any time after an account application has been approved. You should only change your directors when there has been a change of roles and responsibilities in your organisation. 31

32 Sub process 2: Amending your account details (page 2/7) STEP 1: Update organisation details If you have saved your application before submitting it, you will automatically come back to this page when you log in. Mandatory fields are marked with a *. If you need to, you can save this screen part way through, and come back to it later. If your organisation s name has changed, or you wish to change the short codes, please contact the RFA first. 1.1 Click on those fields that you need to update and put in the new information. 1.2 Click Save before you leave this screen, to save your changes. Help is available on all screens, by clicking on the help icon in the corner of the screen 32

33 Sub process 2: Amending your account details (page 3/7) STEP 2: Change / update director details The RFA needs to have contact details of someone with a legal responsibility for your organisation. For companies, this should be at least one director - providing details of two directors provides cover in case of a change of personnel. For organisations that are not companies, the details should be those of a senior person, for example the proprietor if self-employed. 2.1 The Lead User or an existing Director should contact the RFA to let us know that you wish to make a change to the directors details stored for your account. 2.2 We will ask you to provide the relevant information to us. 2.3 Proof of ID (as specified on page 29) should be sent to: ND Approval Renewable Fuels Agency Ashdown House Sedlescombe Road North St Leonards on Sea East Sussex TN37 7GA 2.4 We will verify the change of details, which may include asking you for more information, and change the details on line. We will notify you when this is done. 33

34 Sub process 2: Amending your account details (page 4/7) STEP 3: Manage Users 3.1 The existing Lead User can reassign the role by selecting the appropriate user from the drop down. There can be only one Lead User per account. 3.1 To add a new user click the Add User button. This will take you to the screen described on the next page. 3.2 To delete a user click on the trash can next to the user you wish to delete. You cannot delete the user who is currently assigned to the Lead User role. 3.3 To edit details of an existing user click on the user name. This will take you to the screen described on page 36. Help is available on all screens, by clicking on the help icon in the corner of the screen 34

35 Sub process 2: Amending your account details (page 5/7) STEP 4: Entering a new user 4.1 Select the user s title and complete their forename, last name and position. 4.2 The user s address is validated by entering twice. 4.3 Please supply a contact telephone number for the user. 4.4 Each user can be assigned up to three roles which define the tasks that the user can perform. These are: Certificate Trader able to record the transfer of certificates to other companies/traders with RTFO accounts; Monthly Fuel Volume Reporter able to record monthly fuel volumes; Carbon & Sustainability Reporter able to record monthly biofuel details; The roles which are applicable to the user may be amended by clicking on the appropriate check boxes. The user may be assigned any combination of the roles. By default the Lead User is automatically assigned all roles. 4.5 Click Save to go to this screen, showing a systemgenerated password which you should pass on to the new user in writing, for security reasons. 35

36 Sub process 2: Amending your account details (page 6/7) STEP 5: Edit Users Details You may amend any of the details relating to the user. 5.1 The Lead User can reset the password of another user by clicking the reset password button. When you click the button, the system will show you a new password for the user. This is not ed to the user, so you must record it and pass it on in a secure fashion - is not recommended for this purpose. 36

37 Sub process 2: Amending your account details (page 7/7) STEP 6: User amends own password 6.1 To get to this screen, you should go to the Account Maintenance menu and select Change Password. 6.2 Enter your current password. 6.3 Enter your new password. The new password should be at least 6 characters long, and include at least one capital letter and one number. 6.4 Re-enter your new password to confirm. 6.5 Click Change Password. You will get a confirmation banner across the screen, and can then navigate to another part of the system. END OF SUB-PROCESS 37

38 Sub process 3: Closing or consolidating accounts (Page 1/4) Outcomes of this process: 1. You will have closed your account and / or consolidated it into another account. 2. The RFA may close your account under certain circumstances (this does not apply to obligated suppliers). Key Legal Points: The RFA may close the account of an account holder if: - the RFA believes the person no longer has good reason to have an account; - the RFA believes inaccurate or fraudulent information has been provided; - the account has been inactive for 36 months or longer. and all certificates on the account have either been revoked or can no longer be redeemed against an obligation. 38

39 Sub process 3: Closing or consolidating accounts (Page 2/4) What you do What we do 1. Notify the RFA of the change in your circumstances 2. Confirm that account closure / consolidation can proceed. 3. Make any certificate transfers that you wish to make 4. Advise of any change in bank account details or contact details 5. Make account inactive and prevent user access 39

40 Sub process 3: Closing or consolidating accounts (Page 3/4) Before you start: 1. If you wish to close or consolidate your account, ensure you have the appropriate authorisation within your organisation. 2. Ensure that you have the correct identity of the organisation to whom you wish to transfer your account, if relevant. When should I do this? You should communicate your intention to close or consolidate your account to the RFA as soon as possible. 40

41 Sub process 3: Closing or consolidating accounts (Page 4/4) STEP 1: Consolidating your account 1.1 One of your nominated directors should write to the Chief Executive of the RFA, advising him of the changes you wish to make and why. The RFA will respond when they have confirmed the details, giving you permission to close your account once you have met any obligation for the current period. 1.2 You should complete the Reconcile End of Year process as normal (see chapter 6). You should ensure that, if you want recycle funds to go to another bank account, you have provided updated bank details to the RFA. 1.3 Your lead user should then send an to the RFA confirming that the account should be closed. You should ensure that any remaining valid certificates are traded or they will be lost The RFA will make your account inactive and prevent users from accessing the system. Trades to and from the account will be barred. END OF SUB-PROCESS END OF MANAGING YOUR ACCOUNT CHAPTER 41

42 Chapter 4 Key Process: Making Volume Returns and Applying for Certificates 42

43 Key process: Making volume returns Key points about this process: 1. You will use volume returns to inform the RFA of your fuel supply volumes and to apply for certificates for any renewable fuel that you have supplied. 2. It is important that the information supplied is accurate, to the litre, and consistent with information supplied to HMRC. You should be able to provide comprehensive evidence to support the information provided. 3. The information required is only for fuel that is supplied across the duty point - exports, imports into duty suspended locations and stock movements are not relevant. 4. These requirements only relate to fuels intended for use in road transport - fuels for use in marine, rail, aviation, off-road or other purposes are not included. This process includes: Sub-process 1. Making a volume return (including carbon and sustainability information) and applying for certificates. Including guidance on how and when to report correctly. Sub-process 2. Editing a saved or submitted volume return. Sub-process 3. View Certificate Statement screen. Sub-process 4. How certificates are revoked. 43

44 Sub process 1: Submitting a volume return and certificate application (page 1/16) By the end of this process: 1. You will have submitted a volume return to the RFA as part of an application for RTF Certificates. 2. You will have completed any carbon and sustainability (C&S) reports necessary to apply for RTF Certificates. 3. You will be awarded any certificates that the RFA believes are due. 4. You will be able to see a statement of your account. Key Legal Points: The RFA must provide you with requirements as to the form, methodology and timing of volume reports. This document, together with the secure website and any supplementary or replacement information, constitutes those requirements. You must conform with the format, methodology and timings set out here - no other form of return will be accepted unless officially communicated to you by the RFA. Planned reporting deadlines for 2008/09 are set out on page 47, although the RFA reserve the right to change these without notice. The RFA may ask for evidence to support volume reports and applications for certificates. Applications for certificates may be declined if the RFA believes there is insufficient evidence that the fuel was supplied, or if false or incorrect information about the supply has been included in the application. An RTF certificate is awarded in respect of one litre of renewable fuel (or one kilogramme of biogas) in the form of a credit to your account. No paper certificates are awarded, and certificates only exist on the RFA s systems. Certificates may be revoked if information submitted in the application is found to be incorrect or fraudulent. 44

45 Sub process 1: Submitting a volume return and certificate application (page 2/16) What you do What we do 1. An existing user with the correct permissions logs on. 2. Confirm the correct period for the report. 3. Select a fuel type, and complete the volume return for that fuel type. 4. Repeat for other fuel types. 5. Enter C&S information for each batch of renewable fuel. 6. Ensure volumes and C&S reports tally. 7. Save and submit electronically. 8. Check validity of volume reports and consider asking for evidence if necessary. 9. Correct any errors and submit any evidence if requested. 12. Receive communication. 10. If satisfied that renewable fuel has been delivered, award certificates. 11. Communicate certificate award decision. 13. View certificate statement. 45

46 Sub process 1: Submitting a volume return and certificate application (page 3/16) Before you start: 1. Your company needs to have an account with the RFA (see chapter 3). 2. You need to be set up as a user and have the appropriate permissions on the system to report volume information (see pages 35-36). 3. You should have accurate information about: - the fuel supplies from your own refinery, or your other premises, on which your company has paid duty - the fuel supplies from other tax warehouses on which your company has paid duty - the duty payments that have been made on the HO930 form - duty payments that have been made on any other HMRC form. 4. If you want to apply for certificates for your renewable fuel supplies, you will need to know the carbon and sustainability information for the fuel, analysed by batch (a batch is explained below on page 55). This information should be gathered according to the guidance provided in the Carbon and Sustainability Reporting Guidance document that is also available on the RFA website. When should I do this? The RTFO does not come into force until 0000 hours on April 15, No fuel supplied before this date will be eligible for certificates. Biofuel suppliers who report monthly to HMRC should report monthly to the RFA. For example, fuels supplied during May, which are reported to HMRC in mid-june, should be reported to the RFA by 14 July. Reporting for April is an exception which is detailed below. Biofuel suppliers who report quarterly to HMRC should report quarterly to the RFA. For example, fuels supplied during January - March inclusive, which are reported to HMRC in mid-april, should be reported to the RFA by 14 May. Reporting for April is an exception which is detailed below. All reporting dates are shown in the table on page 47. For 1-14 April 2008, no fuel volumes should be reported. For April 2008, monthly reporters need to separate the volumes reported to HMRC, so that only the volumes supplied 15-30th are reported to the RFA. This report will be due on 14 June. Quarterly reporters will also need to report only volume from April 15th onwards in their report to the RFA. For 1-14 April 2009, all biofuel suppliers will have to make a separate report for the first half of April, which should be submitted to the RFA by 14 May

47 Reporting Dates 2008/09 Obligation Year Sub process 1: Submitting a volume return and certificate application (page 4/16) Quarterly Reporters Monthly Reporters Reporting Date April, May and June 08 July-Sept 08 Oct-Dec April 08 Mon 16 June 08 May 08 Mon 14 July 08 June 08 Thu 14 Aug 08 July 08 Mon 15 Sept 08 August 08 Tue 14 Oct 08 September 08 Fri 14 Nov 08 October 08 Mon 16 Dec 08 November 08 Wed 14 Jan 09 December 08 Mon 16 Feb 09 January 09 Mon 16 Mar 09 February 09 Tue 14 April 09 If you miss the reporting deadline, you will not be able to claim your certificates. Jan-Mar 09 March 09 Thu 14 May April April 09 Thu 14 May 09 The report for the first half of April is due at the same time as the March report. 47

48 Sub process 1: Submitting a volume return and certificate application (page 5/16) How to report correctly 1. You only need to report on road transport fuels. If you supply diesel as a road fuel, and it is subsequently marked for off-road use, it should be included in your report. 2. You only need to report movements of fuel across the duty point. Care needs to be taken when, for example, reporting supplies of bioethanol at inland terminals, where bioethanol may be crossing the duty point as it is in-line blended with BOB that has already passed the duty point elsewhere. 3. You will need to report all of these that apply to you each month: - the volumes that you have reported on the HO930 form; - the volumes for which duty payments have been made on any other HMRC form (e.g. W50, REDS, CHIEFs, EX601). 4. The following page will show you how to enter the information correctly, with a table describing common scenarios to help you report the right information in the right way. If you have a trading situation that is not described by one of the scenarios, you should contact the RFA for guidance. 5. Volumes reported must be calculated / measured in the same way that is used to calculate/measure volumes report to HMRC. In particular, this applies to any rules for calculating the amount of biofuel that is supplied across the duty point where this is not specifically measured by a duty meter. 6. Volumes for April must be split: in 2008, only the April volumes are eligible; in 2009 and subsequent years, volumes for April must be split between obligation periods. 48

49 Sub process 1: Submitting a volume return and certificate application (page 6/16) How to report correctly No. Description Supply location Mode of transfer / ownership change Duty paid by Certificate applicant Notes 1a You supply duty paid fuel Your premises Any You You 3 rd party 1b You supply duty paid fuel Any You You premises 2a You supply duty suspended fuel Your premises Any n/a n/a 2b You supply duty suspended fuel 3 rd party premises Any n/a n/a Do not report Do not report 3 Any fuel for export n/a Do not report 4 Any fuel marked for off-road use as it crosses the duty point n/a Do not report 5 Any import movements into tax warehouses n/a Do not report 49

50 Sub process 1: Submitting a volume return and certificate application (page 7/16) STEP 1: Selecting a fuel type to report You can get to this screen by going to the Reported Month menu and selecting Month Volume Summary 1.1 The reporting periods coincide with HMRC reporting periods. First, select the correct period end. Your monthly report must include a report for each different road fuel that you have supplied (nil returns not required). In turn, you should select each fuel type for which you have volumes to report and enter the volumes for that fuel. 1.2 Select the first fuel type you wish to report on and then click Add. 1.3 Alternatively, you can click Copy Last Month, which will pre-populate the fuels and suppliers with all those used in your previous return. It can be edited, so fuels and suppliers can still be added / deleted. It does not pre-populate the volumes. Help is available on all screens, by clicking on the help icon in the corner of the screen 50

51 Sub process 1: Submitting a volume return and certificate application (page 8/16) STEP 2: Input dutiable volumes 2.1 For the fuel type you have selected, enter the amount of fuel in litres which were reported on your H If you have paid duty on this fuel type using other HMRC forms, please enter the amount of fuel against each form. A negative number may be entered. For BIOGAS only, use kilogrammes rather than litres. If you have paid duty on UK road fuel using another form not listed here, please enter the amount in OTHER and contact the RFA as soon as possible. 2.3 Now, or at any point, you can click the Re- Calculate Totals button to recalculate Dutiable Total and Total Supplied - this will show the total for all the fuels which have been entered. You must save before leaving this screen or the details you have entered will be lost. 51