Biofuels Obligation Irlanda PDF

8/9/2019 Biofuels Obligation Irlanda PDF

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AN BILLE FUINNIMH (OIBLEAGID BHITHBHREOSLAAGUS FORLACHA ILGHNITHEACHA) 2010

ENERGY (BIOFUEL OBLIGATION AND MISCELLANEOUS

PROVISIONS) BILL 2010

Mar a leasaodh i gCoiste

As amended in Committee

ARRANGEMENT OF SECTIONS

PART 1

Preliminary and General

Section1. Short title and commencement.

2. Definition.

PART 2

Biofuel Obligation

3. Biofuel obligation.

PART 3

Amendments to Principal Act

4. Amendment of section 2 (interpretation) of Principal Act.

5. Amendment of section 8 (object and functions of Agency) ofPrincipal Act.

6. Amendment of section 14 (board of directors) of PrincipalAct.

7. Amendment of section 16 (power to establish subsidiaries)of Principal Act.

8. Amendment of section 18 (power to engage consultants andadvisers) of Principal Act.

9. Amendment of section 19 (chief executive (appointment andterms of office)) of Principal Act.

10. Amendment of section 21 (staff of Agency) of Principal Act.

11. Appointment of National Treasury Management Agency toact on behalf of Agency in certain matters.

[No. 6aof 2010]


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12. Amendment of section 36 (definitions for Part 5) of Princi-pal Act.

13. Amendment of section 44 (regulations relating to levy) ofPrincipal Act.

14. Amendment of section 45 (definitions for Part 6) of Princi-pal Act.

15. Amendment of section 47 (powers of authorised officers) ofPrincipal Act.

16. Claims for repayment where overpayment in respect of levyor biofuel levy.

17. Amendment of section 63 (burden of proof in certainproceedings) of Principal Act.

18. Amendment of section 64 (prosecution of offences) of Princi-pal Act.

19. Amendment of section 67 (giving of notices) of Principal Act.

PART 4

Miscellaneous Amendments to other Acts

Chapter 1

Amendment of Fuels (Control of Supplies) Act 1971

20. Amendment of section 4 (offences, prosecutions andpunishments) of Fuels (Control of Supplies) Act 1971.

Chapter 2

Amendment of Electricity Regulation Act 1999

21. Definition (Chapter 2).

22. Amendment of section 2 (interpretation) of Act of 1999.

23. Amendment of section 9 (functions of Commission) of Actof 1999.

24. Amendment of section 9G (gas works) of Act of 1999.

25. Amendment of section 9H (regulations relating to gas safety)of Act of 1999.

26. Amendment of section 9J (gas safety officers) of Act of 1999.

Chapter 3

Amendment of Energy (Miscellaneous Provisions) Act 2006

27. Repeal of section 14 (extension of gas safety provisions toliquefied petroleum gas) of Energy (MiscellaneousProvisions) Act 2006.

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Acts Referred to

Borrowing Powers of Certain Bodies Act 1996 1996, No. 22

Electricity Regulation Act 1999 1999, No. 23

Electronic Commerce Act 2000 2000, No. 27

Energy (Miscellaneous Provisions) Act 2006 2006, No. 40

Finance Act 1993 1993, No. 13

Finance Act 2002 2002, No. 5

Financial Transactions of Certain Companies and OtherBodies Act 1992 1992, No. 11

Fuels (Control of Supplies) Act 1971 1971, No. 3

National Oil Reserves Agency Act 2007 2007, No. 7

Prompt Payment of Accounts Act 1997 1997, No. 31

Taxes Consolidation Act 1997 1997, No. 39

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AN BILLE FUINNIMH (OIBLEAGID BHITHBHREOSLAAGUS FORLACHA ILGHNITHEACHA) 2010

ENERGY (BIOFUEL OBLIGATION AND MISCELLANEOUSPROVISIONS) BILL 2010

BILL5entitled

AN ACT TO FURTHER PROMOTE THE USE OF BIOFUELIN THE STATE AND FOR THAT PURPOSE TO PROVIDE

FOR THE INCREASED SUPPLY OF BIOFUEL IN THESTATE BY MEANS OF A BIOFUEL OBLIGATION10REQUIRING THAT A SPECIFIED AMOUNT OF ROADTRANSPORT FUEL IS BIOFUEL; TO IMPOSE A LEVYON RELEVANT DISPOSALS OF BIOFUEL; TO CONFERADDITIONAL FUNCTIONS ON THE NATIONAL OILRESERVES AGENCY TO ADMINISTER THE BIOFUEL15OBLIGATION; TO GIVE EFFECT TO CERTAIN PRO-VISIONS OF DIRECTIVE 2009/28/EC OF THE EUROPEANPARLIAMENT AND OF THE COUNCIL OF 23 APRIL 2009ON THE PROMOTION OF THE USE OF ENERGY FROMRENEWABLE SOURCES AND AMENDING AND SUB-20SEQUENTLY REPEALING DIRECTIVES 2001/77/EC AND2003/30/EC; TO AMEND AND EXTEND THE NATIONAL

OIL RESERVES AGENCY ACT 2007; TO AMEND THEFUELS (CONTROL OF SUPPLIES) ACT 1971, THE ELEC-TRICITY REGULATION ACT 1999 AND THE ENERGY25(MISCELLANEOUS PROVISIONS) ACT 2006 AND TOPROVIDE FOR RELATED MATTERS.

BE IT ENACTED BY THE OIREACHTAS AS FOLLOWS:

PART 1

Preliminary and General30

1.(1) This Act may be cited as the Energy (Biofuel Obligationand Miscellaneous Provisions) Act 2010.

(2) Subject to subsection (3), this Act comes into operation onsuch day or days as the Minister for Communications, Energy andNatural Resources may appoint by order or orders either generally35or with reference to any particular purpose or provision and differentdays may be so appointed for different purposes or differentprovisions.

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Short title andcommencement.


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Definition.

Biofuel obligation.

(3) This section, section 2, section 3 (in so far as it applies tosections 44A and 44B (both inserted by section 3) of the NationalOil Reserves Agency Act 2007) and sections4, 5 and 16 come intooperation on the passing of this Act.

2.In this Act Principal Act means the National Oil Reserves 5Agency Act 2007.

PART 2

Biofuel Obligation

3.The Principal Act is amended by inserting the following Partafter Part 5: 10

PART 5A

BIOFUEL OBLIGATION

Definitions forPart 5A.

44A.(1) In this Part

biofuelmeans liquid or gaseous fuel for transportproduced from biomass; 15

biofuel levy assessment notice means a noticegiven under section 44Q;

biofuel obligation has the meaning assigned bysection 44C;

biofuel obligation accountmeans an account held 20under section 44E by an obligated party, biofuelproducer or biofuel supplier and references tobiofuel obligation account holder shall be con-strued accordingly;

biofuel obligation certificate means a certificate 25issued under section 44G to a biofuel obligationaccount holder;

biofuel producer means a person who producesbiofuel for his or her own use or for sale;

biofuel supplier means a person who supplies 30biofuel;

biomass means the biodegradable fraction ofproducts, waste and residues from biological originfrom agriculture (including vegetal and animal

substances), forestry and related industries includ- 35ing fisheries and aquaculture, as well as the biode-gradable fraction of industrial and municipalwaste;

Directive means Directive 2009/28/EC1 of theEuropean Parliament and of the Council of 23 40April 2009 on the promotion of the use of energy

1 OJ No. L140, 5.6.2009, p16.

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from renewable sources and amending and sub-sequently repealing Directives 2001/77/EC and2003/30/EC;

expenseshas the meaning assigned by section 36;

Member State means a state which is a member5of the European Union and includes states thatare parties to the agreement on the EuropeanEconomic Area signed at Oporto on 2 May 1992,as adjusted by the protocol done at Brussels on 17March 1993;10

motor vehicle means a mechanically propelledvehicle which is powered, in whole or in part, byan internal combustion engine and is designed,constructed or modified to be suitable for use onroads;15

obligated partymeans an oil company or oil con-sumer, as the case may be, that is subject to thebiofuel obligation under this Part;

obligation period, in relation to the biofuel obli-gation, means20

(a) in the case of the first obligation period,the period beginning on the day onwhich section 44C comes into oper-ation and ending on 31 December nextfollowing that day, and25

(b) in the case of each subsequent obli-gation period, the period of 12 monthsbeginning on 1 January and ending on31 December next following theimmediately preceding obligation30period;

period of validity, in relation to a biofuel obli-gation certificate, has the meaning assigned bysection 44G;

petroleum productshas the meaning assigned by35section 36;

relevant disposal of biofuel has the meaningassigned by section 44N;

relevant disposal of road transport fuel meansthe volume (expressed in litres) of road transport40fuel that in any obligation period

(a) an oil company consumes or disposes ofby sale or otherwise to persons in theState, or

(b) an oil consumer consumes in the State;45

relevant disposal of petroleum products has thesame meaning as in Part 5;

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road transport fuel means any liquid or gaseousfuel which may be used to power, in whole or inpart, a motor vehicle whether or not it may alsobe used for any other purpose;

volume assessment means an assessment under 5section 44O of relevant disposals of biofuel.

(2) A word or expression that is used in thisPart and is also used in the Directive has, unlessthe context otherwise requires, the same meaning

in this Part as it has in the Directive. 10

Conversionfactors.

44B.(1) In the case of biofuel which is not inliquid form, the Agency shall, for the purposes ofthis Part, apply a gas to liquid conversion factor(in this section referred to as a conversion factor)calculated on the basis of providing a fair compari- 15son between a unit volume of biofuel in gaseousform and a unit volume of road transport fuel inliquid form.

(2) Subject to subsection (3), the Agency, hav-ing considered any representations made under 20

subsection (3)(a), shall publish a notice of the con-version factors to be applied under subsection (1)in the Iris Oifigiiland on its website and by suchother means as the Agency considers appropriate.

(3) (a) Before publishing conversion factors 25under subsection (2), the Agency, fol-lowing consultation with the personsspecified in paragraph (b), shall pub-lish a notice of the proposed conver-sion factors on its website and by such 30other means as the Agency considersappropriate inviting persons to makerepresentations in writing to the

Agency in relation to the proposedconversion factors within 28 days from 35the date of publication.

(b) The Agency shall consult with

(i) the Minister,

(ii) the Minister for Finance,

(iii) the Minister for the Environment, 40Heritage and Local Government,

(iv) the Environmental ProtectionAgency,

(v) The National Standards Authorityof Ireland, and 45

(vi) Sustainable Energy Ireland TheSustainable Energy Authority ofIreland,

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and may consult with such other per-sons as the Agency considersappropriate.

Biofuelobligation.

44C.(1) This section applies to relevant dis-posals of road transport fuel in respect of which,5in the obligation period concerned, an oil companyor an oil consumer, as the case may be, is liable topay the levy

(a) whether or not the levy has been paid,and10

(b) in the case of an oil consumer, whetheror not the oil consumer is exemptfrom, or has claimed an exemptionfrom, the levy in accordance withsection 38.15

(2) Every oil company and oil consumer liableto pay the levy (in this Part referred to as an obli-gated party) is required to ensure that in eachobligation period a specified amount of its rel-evant disposal of road transport fuel to which this20section applies is biofuel (in this Part referred toas thebiofuel obligation).

(3) The specified amount, expressed in litres,for the purposes of the biofuel obligation shall becalculated by reference to25

(a) the relevant disposal of road transportfuel to which this section applies dur-ing the obligation period concerned bythe obligated party, and

(b) the percentage rate, provided for by30section 44D(1), applied in respect ofthe relevant disposals of petroleumproducts by the obligated party duringthe obligation period concerned.

Rate of biofuelobligation.

44D.(1) The percentage rate, referred to in35section 44C, for the purposes of the calculation ofthe biofuel obligation shall be

(a) such percentage as stands specified byorder under subsection (2), or

(b) where no amount stands so specified,404.166 per cent,

of the volume of the relevant disposals of pet-

roleum products by the obligated party during theobligation period concerned.

(2) (a) The Minister may, from time to time,45review the percentage rate providedfor by subsection (1) and may, subjectto this section, having considered anyrepresentations made under subsection(4)(a), by order provide for a percent-50age rate in lieu of the percentage rate

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provided for by subsection (1)(a) orthe percentage rate specified in subsec-tion (1)(b).

(b) Where the Minister revokes an orderunder this subsection without provid- 5ing for a percentage rate, then the per-centage rate specified in subsection(1)(b) applies.

(3) For the purposes of a review under thissection the Minister shall have regard to 10

(a) the effect of the biofuel obligation onfuel prices in the State,

(b) the reports required to be submitted tothe Commission of the EuropeanCommunities on progress in the pro- 15motion and use of energy from renew-able sources pursuant to Article 22 ofthe Directive, and

(c) the reports required to be submitted bythe Commission of the European 20

Communities to the European Parlia-ment and the Council pursuant toArticle 23 of the Directive,

and may have regard to such other matters as heor she considers appropriate relating to the effects, 25if any, of increased consumption of biofuel in theState on economic activities in the State and onthe environment.

(4) (a) Before making an order under subsec-tion (2), the Minister, following consul- 30tation with the persons specified inparagraph (b), shall publish a draft ofthe proposed order on the internet andby such other means as the Ministerconsiders appropriate inviting persons 35to make representations in writing tothe Minister in relation to the pro-posed order within 28 days from thedate of publication.

(b) The Minister shall consult with 40

(i) the Minister for Finance,

(ii) the Minister for the Environment,

Heritage and Local Government,

(iii) the Agency,

(iv) the Environmental Protection 45Agency,

(v) The National Standards Authorityof Ireland, and

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(vi) Sustainable Energy Ireland TheSustainable Energy Authority ofIreland,

and may consult with such other per-sons as the Minister considers5appropriate.

Biofuelobligationaccount.

44E.(1) The Agency shall, in respect of eachobligated party, open an account (in this Partreferred to as a biofuel obligation account)

within10

(a) 21 days after the coming into operationof this section, or

(b) 21 days after the oil company or oil con-sumer concerned first becomes liableto pay the levy,15

whichever is the earlier.

(2) The following matters shall be recorded ina biofuel obligation account:

(a) the balance of biofuel obligation certifi-cates held to the credit of the account;20

(b) the issuing, transfer, cancellation andrevocation of biofuel obligation cer-tificates;

(c) such other information as the Agencydetermines relating to the admini-25stration of the biofuel obligation.

(3) The Agency may, in accordance with thissection and any regulations made under it, open

a biofuel obligation account on application to theAgency by a biofuel producer or biofuel supplier30who is not an obligated party.

(4) An application under subsection (3) by abiofuel producer or biofuel supplier (in thissection referred to as the applicant) to open abiofuel obligation account shall be in the pre-35scribed form and shall include

(a) a current tax clearance certificate,

(b) such information, particulars and docu-mentation as the Agency may reason-

ably require in order to be satisfied40that the applicant is a biofuel produceror a biofuel supplier, and

(c) such other information, particulars anddocumentation as may be prescribed.

(5) The Agency may request an applicant to45give to the Agency

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(a) such additional information, particularsand documentation as the Agencydetermines for the purposes of anapplication under subsection (3), and

(b) such evidence as the Agency may 5reasonably require in order to verifyany information, particulars or docu-mentation given to the Agency inrespect of an application under subsec-tion (3). 10

(6) A request under subsection (5) shall be insuch form as the Agency determines and shallspecify a period of not less than 21 days from thedate of the request within which such information,particulars, documentation or evidence, as the case 15may be, shall be given to the Agency.

(7) When making an application under subsec-tion (3), without prejudice to any other powerswhich the Agency may have in that behalf, theapplicant shall give consent to the Agency in the 20prescribed form allowing the Agency or an author-ised officer of the Agency such access to premises

(within the meaning of section 45), documents,books, records, computers and equipment as theAgency may reasonably require in order to verify 25the information, particulars and documentationgiven in the application or any additional infor-mation, particulars or documentation or evidencegiven under this section.

(8) The Agency may refuse to grant an appli- 30cation under subsection (3) to open a biofuel obli-gation account where

(a) the Agency is not satisfied that theapplicant is a biofuel producer orbiofuel supplier, as the case may be, 35

(b) the application is incomplete,

(c) the applicant fails to give any additionalinformation, particulars or docu-mentation or evidence within theperiod specified in a request made 40under subsection (5),

(d) the applicant fails to give the consentreferred to in subsection (7),

(e) the Agency is of the opinion that any ofthe information, particulars or docu- 45mentation given in the application orany additional information, particularsor documentation or evidence givenunder this section is incorrect, or

(f) the applicant is already a biofuel obli- 50gation account holder.

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(9) If the Agency proposes to refuse an appli-cation under subsection (3), it shall give the appli-cant a notice in such form as the Agencydetermines

(a) specifying the grounds on which it is5proposed to refuse the application, and

(b) informing the applicant that he or shemay, within 21 days from the date ofthe notice, make representations inwriting to the Agency10

(i) showing why the application shouldbe granted, or

(ii) rectifying the information, part-iculars or documentation given inthe application or any additional15information, particulars or docu-mentation or evidence givenunder this section,

or both.

(10) Not later than 21 days from the date of20the notice under subsection (9), the applicant maymake representations in writing to the Agency

(a) showing why the application should begranted, or

(b) rectifying the information, particulars or25documentation given in the applicationor any additional information, part-iculars or documentation or evidencegiven under this section,

or both.30

(11) The Agency may refuse an applicationunder subsection (3) only after having consideredany representations made by the applicant inaccordance with subsection (10).

(12) If the Agency refuses an application under35subsection (3), it shall, as soon as is reasonablypracticable, give to the applicant notice of therefusal in such form as the Agency determines andthe notice shall include a statement setting out thereasons for the refusal.40

(13) (a) An applicant aggrieved by a decision ofthe Agency under subsection (11)refusing an application under subsec-tion (3) may, within 21 days beginningon the day on which the notice under45subsection (12) is given to the appli-cant, appeal to the Minister against thedecision by giving to the Minister anotice of appeal in writing stating

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(a) knowingly makes any statement or rep-resentation (whether written or verbal)which is to his or her knowledge falseor misleading in any material respect,or5

(b) knowingly conceals any material fact, or

(c) produces or furnishes, or causes orknowingly allows to be produced orfurnished, any information, particulars,documentation or evidence which he10or she knows to be false in a materialparticular.

(16) In this section tax clearance certificatemeans a certificate under section 1095 (as substi-tuted by section 127(b) of the Finance Act 2002)15of the Taxes Consolidation Act 1997.

Managementof biofuelobligationaccounts.

44F.(1) On opening a biofuel obligationaccount under section 44E(1) or on granting anapplication under section 44E(3) to open a biofuelobligation account, the Agency shall issue the20biofuel obligation account holder with an account

number in respect of the biofuel obligationaccount concerned.

(2) Biofuel obligation accounts shall be openedand maintained in electronic form or in such other25form as the Agency determines or in both formsand in accordance with such procedures as theAgency determines for the purposes of, but notnecessarily limited to

(a) the opening, maintenance and closure30of accounts, and

(b) the issuing, transfer, cancellation andrevocation of biofuel obligation certifi-cates and any other functions of theAgency under this Act relating to the35administration of the biofuelobligation.

Biofuelobligationcertificates.

44G.(1) The Agency shall, on application toit by a biofuel obligation account holder, subjectto compliance with this section and any regu-40lations made under it, in respect of each litre ofbiofuel disposed of by sale or otherwise in theState by the biofuel obligation account holder dur-ing the obligation period concerned, issue

(a) 2 certificates in the case of such biofuels45as the Agency may from time to timedetermine, in accordance with thissection, are so eligible having satisfieditself that the material used to producethe biofuels concerned can be con-50sidered to be a biodegradable waste orresidue, and

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(b) one certificate in the case of all otherbiofuels,

and each such certificate is, in this Part, referredto as a biofuel obligation certificate.

(2) An application for a biofuel obligation cer- 5tificate shall be made in the prescribed form andshall include the prescribed information, part-iculars and documentation.

(3) An application for a biofuel obligation cer-tificate may be made at any time during the obli- 10gation period in which the biofuel was disposed ofas referred to in subsection (1) but in any case notlater than 21 days after the end of that obligationperiod.

(4) An application for a biofuel obligation cer- 15tificate shall include a statement by the biofuelobligation account holder concerned, in the pre-scribed form and including the prescribed infor-mation, particulars and documentation, that he orshe has complied with 20

(a) the sustainability criteria for biofuelsand bioliquids set out in paragraphs 2to 6 of Article 17 of the Directive, and

(b) any requirements for verification ofcompliance with those sustainability 25criteria for the purposes of Article 18of the Directive.

(5) An application for a biofuel obligation cer-tificate shall include a declaration in the pre-scribed form by the biofuel obligation account 30holder

(a) that the information, particulars anddocumentation included in the appli-cation are to the best of his or herknowledge and belief accurate and 35true, and

(b) that the biofuel the subject of the appli-cation has not previously been countedtowards the discharge of a renewableenergy obligation applying in any 40Member State, including the State.

(6) It shall be a condition of a biofuel obli-gation certificate issued under this section that thebiofuel obligation account holder to whom the cer-tificate issued complies with section 44L in respect 45of the cancellation of certificates.

(7) The Agency shall not issue a biofuel obli-gation certificate under this section unless thebiofuel obligation account holder has paid anyamount due and owing under this Part to the 50Agency in respect of any liability arising in respect

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of the buy-out charge under section 44J or thebiofuel levy, as the case may be.

(8) The Minister may make regulations for thepurposes of this section providing for all or any ofthe following:5

(a) the form in which an application for abiofuel obligation certificate shall bemade, including by electronic means,as appropriate;

(b) the information, particulars and docu-10mentation to be included in an appli-cation for a biofuel obligation certifi-cate including, but not necessarilylimited to, the type, nature and quan-tity of biofuel the subject of the15application;

(c) the form and content of the statementto be made for the purposes of subsec-tion (4) and the information, part-iculars and documentation to be20included in that statement for thosepurposes;

(d) the form and content of the declarationto be made for the purposes of subsec-tion (5).25

(9) For the purposes of this section, the Agencyissues a biofuel obligation certificate to a biofuelobligation account holder by recording the creditof a certificate to the biofuel obligation accountconcerned.30

(10) A biofuel obligation certificate shall bevalid for the aggregate of the period (in this Partreferred to as the period of validity)

(a) beginning on the first day of the obli-gation period in which the biofuel was35disposed of as referred to in subsection(1) to the end of that obligationperiod, and

(b) the 2 years immediately following theend of that obligation period.40

(11) (a) Before making a determination withregard to the eligibility of any biofuelfor the purposes of subsection (1)(a),

the Agency shall consult with the per-sons specified in paragraph (b) and45may consult with such other persons asit considers appropriate in order tosatisfy itself that the material used toproduce the biofuel concerned can beconsidered to be a biodegradable50waste or residue.

(b) The Agency shall consult with

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(i) The National Standards Authorityof Ireland,

(ii) Sustainable Energy Ireland TheSustainable Energy Authority ofIreland, 5

(iii) the Environmental ProtectionAgency, and

(iv) the Minister for the Environment,Heritage and Local Government.

(12) Where, following consultation under sub- 10section (11), the Agency is satisfied for the pur-pose specified in paragraph (a) of subsection (11),the Agency shall publish a draft of the proposeddetermination on its website and by such othermeans as the Agency considers appropriate invit- 15ing persons to make representations in writing tothe Agency in relation to the proposed determi-nation within 28 days from the date of publication.

(13) The Agency, having considered any rep-resentations made under subsection (12), shall 20

publish a notice of its determination in the IrisOifigiil and on its website and by such othermeans as the Agency considers appropriate.

(14) The Agency shall keep and maintain a listof biofuels in respect of which a determination is 25made for the purposes of subsection (1)(a) andshall publish the list on its website and by suchother means as the Agency considers appropriate.

(15) A person commits an offence where he orshe gives information under this section or any 30regulations made under it and he or she

(a) knowingly makes any statement or rep-resentation (whether written or verbal)which is to his or her knowledge falseor misleading in any material respect, 35or

(b) knowingly conceals any material fact, or

(c) produces or furnishes, or causes orknowingly allows to be produced orfurnished, any information, particulars 40or documentation which he or sheknows to be false in a materialparticular.

Statement ofaccount.

44H.(1) Subject to subsection (2), theAgency shall give to each biofuel obligation 45account holder within 14 days after the end of each3 month period a statement in such form as theAgency determines specifying

(a) the number of biofuel obligation certifi-cates (if any) held to the credit of the 50

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biofuel obligation account concernedon the date of the statement,

(b) the date of each such certificate, and

(c) such other particulars relating to eachsuch certificate as the Agency5determines.

(2) The first such statement referred to in sub-section (1) shall be given within 14 days after theend of the first 3 month period beginning on the

coming into operation of this section.10

(3) The Agency shall, as soon as is reasonablypracticable, on receipt of a request in writing froma biofuel obligation account holder, issue a state-ment in such form as the Agency determines speci-fying the number of biofuel obligation certificates15(if any) held to the credit of that account holdersbiofuel obligation account and the date of eachsuch certificate.

Compliancewith biofuelobligation.

44I.(1) The Agency shall notify each obli-gated party in such form as the Agency determines20within 35 days after the end of the obligationperiod concerned of

(a) the amount of the biofuel obligationrelating to the obligated party for thatperiod, and25

(b) the number of biofuel obligation certifi-cates (if any) held to the credit of thebiofuel obligation account concernedwhich may be counted towards the dis-charge of the biofuel obligation for30that period.

(2) Within 28 days after the date of the notifi-cation under subsection (1), each obligated partyshall, for the purpose of discharging the biofuelobligation, notify the Agency in such form as the35Agency determines specifying by reference to suchparticulars as the Agency determines the biofuelobligation certificates held to the credit of thebiofuel obligation account concerned which are tobe counted towards the discharge of the biofuel40obligation notified under subsection (1).

(3) Where an obligated party fails to notify theAgency within the period specified in subsection(2) of the number of biofuel obligation certificates

to be so counted, the Agency shall determine45 which certificates held to the credit of the biofuelobligation account concerned are to be so countedin the date order according to which those certifi-cates were issued and shall notify the obligatedparty accordingly in such form as the Agency50determines as soon as is reasonably practicable.

(4) For the purposes of this section, the dis-charge of the biofuel obligation notified under

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subsection (1) shall be effected by recording adebit in the biofuel obligation account concernedof the biofuel obligation certificates to be countedunder subsection (2) or (3), as appropriate,towards the discharge of the biofuel obligation so 5notified.

(5) (a) Subject to paragraph (b), a biofuel obli-gation certificate, the period of validityof which has not expired, may be coun-ted towards the discharge of the 10biofuel obligation notified under sub-

section (1) of the obligated party towhose biofuel obligation account thecertificate is credited for any obligationperiod subsequent to the obligation 15period in respect of which the certifi-cate issued.

(b) A biofuel obligation certificate referredto in paragraph (a) may not be countedtowards the discharge of more than 25 20per cent of the amount of the biofuelobligation notified to the obligatedparty under subsection (1) in respect ofthat subsequent obligation period.

(6) A biofuel obligation certificate held to the 25credit of a biofuel obligation account may not becounted towards the discharge of the biofuel obli-gation notified under subsection (1) in respect ofany obligation period which is prior to the periodof validity of the certificate concerned. 30

Discharge ofbiofuelobligation bypayment.

44J.(1) Where the biofuel obligation notifiedunder subsection (1) of section 44I is not dis-charged, in whole or in part, in respect of the obli-gated party concerned, in accordance with, and inthe period specified in, subsection (2) of that 35

section, or, as the case may be, under subsection(3) of that section, the obligated party shall pay tothe Agency an amount in respect of the shortfall(in this section referred to as thebuy-out charge)calculated in accordance with the formula 40

X x Y

where

X is the amount of the biofuel obligation notifiedunder section 44I(1) which remains undis-charged, and 45

Y is the price per litre of biofuel prescribed inaccordance with this section (in this sectionreferred to as thebuy-out price).

(2) For the purposes of subsection (1), theAgency shall give a notice in such form as the 50Agency determines to the obligated party con-cerned within 28 days after the end of the periodspecified in section 44I(2), stating

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(a) the amount of the biofuel obligationnotified under section 44I(1) whichremains undischarged, whether inwhole or in part,

(b) the amount of the buy-out charge in5respect of the amount of the biofuelobligation which remains undis-charged,

(c) the date by which the buy-out charge is

to be paid, which date shall not be less10 than 28 days from the date of thenotice, and

(d) the consequences of non-payment of thebuy-out charge in accordance with thissection, including recovery of the15amount as a simple contract debt, theincurring of interest on the amount andthe payment of a late discharge fee.

(3) If all or any part of the buy-out charge noti-fied under subsection (2) is not paid on or before20the date specified in the notice as the date bywhich the buy-out charge is to be paid, interest onthe unpaid amount accrues at the rate prescribedunder this section from that date to the date ofpayment.25

(4) The Agency may recover, as a simple con-tract debt in any court of competent jurisdiction,from the obligated party by whom it is payable,any amount due and owing to it under this sectionin respect of the buy-out charge and any interest30that has accrued on that amount.

(5) The Minister may make regulations provid-

ing for all or any of the following matters:

(a) subject to subsection (7) and havingconsidered any representations made35under paragraph (a)(ii) of that subsec-tion and subject to the prior consent ofthe Minister for Finance, the amountof the buy-out price, or any variationof that amount from time to time, hav-40ing regard to

(i) the market prices for road trans-port fuel and the effect of the level

of the buy-out price on thosemarket prices,45

(ii) the wholesale availability andmarket prices for biofuel, and

(iii) the level of the buy-out pricerequired in order for the biofuelobligation to operate effectively,50

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(b) subject to section 44V, the rate ofinterest on amounts of buy-out chargenot paid when due,

(c) the amount of the late discharge fee.

(6) Any moneys received by the Agency under 5this section shall be paid to the Exchequer.

(7) (a) Before making any regulations provid-ing for the amount of the buy-outprice, or any variation of that amountfrom time to time, the Minister 10

(i) shall consult with the persons speci-fied in paragraph (b) and mayconsult with such other persons ashe or she considers appropriate,and 15

(ii) following consultation under sub-paragraph (i), shall give not lessthan 3 months notice of the pro-posed regulations by publishing anotice on the the internet and by 20

such other means as the Ministerconsiders appropriate inviting per-sons to make representations inwriting to the Minister in relationto the proposed regulations within 2528 days from the date of pub-lication.

(b) The Minister shall consult with

(i) the Minister for Finance,

(ii) the Minister for the Environment, 30Heritage and Local Government,

(iii) the Agency,

(iv) the Environmental ProtectionAgency,

(v) The National Standards Authority 35of Ireland, and

(vi) Sustainable Energy Ireland TheSustainable Energy Authority ofIreland.

Transfer ofbiofuelobligationcertificates.

44K.(1) Biofuel obligation certificates may 40be transferred from the biofuel obligation accountholder to whose account the certificates are cred-ited to another biofuel obligation account holder,subject to this section and any regulations madeunder it. 45

(2) Where a biofuel obligation account holderproposes to transfer biofuel obligation certificatesto another biofuel obligation account holder, he or

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she shall give notice to the Agency in such formas the Agency determines of

(a) the name and account number of thebiofuel obligation account holder whoproposes to transfer biofuel obligation5certificates (in this section referred toas thetransferor),

(b) the name and account number of thebiofuel obligation account holder towhom it is proposed to transfer the10biofuel obligation certificates (in thissection referred to as the transferee),

(c) the number and date of each biofuelobligation certificate concerned,

(d) the proposed date of the transfer, and15

(e) such other matters as the Agency maydetermine.

(3) The Minister, following consultation withthe Agency, may make regulations providing for

(a) the conditions subject to which a20transfer may be effected under thissection, including the minimum andmaximum number of biofuel obli-gation certificates which may be trans-ferred by any biofuel obligation25account holder during any obligationperiod, and

(b) such other matters relating to thetransfer of biofuel obligation certifi-cates as the Minister considers30appropriate.

(4) For the purposes of this section, a transfershall be effected by recording a debit in the trans-ferors biofuel obligation account and a credit inthe transferees biofuel obligation account of the35biofuel obligation certificates so transferred.

(5) The Agency shall not effect the transfer ofany biofuel obligation certificate

(a) the period of validity of which hasexpired, or40

(b) which is the subject of a notice of revo-cation under section 44M which hasnot yet taken effect under that section.

(6) This Part applies to a biofuel obligation cer-tificate transferred under this section in all45respects as it applies to a biofuel obligation certifi-cate issued under section 44G and a biofuel obli-gation certificate so transferred may be counted bythe transferee towards the discharge of the biofuel

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obligation notified to the transferee under section44I(1).

Cancellation ofbiofuelobligationcertificatewhere biofuelexported fromthe State.

44L.(1) Where biofuel is exported from theState, being biofuel in respect of which a biofuelobligation certificate issued under section 44G, the 5biofuel obligation account holder to whom the cer-tificate issued shall make an application to theAgency to cancel that certificate, whether or notthe certificate has been transferred to anotherbiofuel obligation account holder under section 1044K before or after the date on which the biofuel

was so exported.

(2) An application under subsection (1) shall bemade within 28 days after the date on which thebiofuel has been so exported 15

(a) in such form as the Agency determinesfor that purpose, including by elec-tronic means, as appropriate, and

(b) including such information, particularsand documentation as the Agency 20reasonably requires for the purposes ofthis section relating to the exportationof the biofuel concerned from theState.

(3) The Agency may request an applicant to 25give to the Agency

(a) such additional information, particularsand documentation as the Agencydetermines for the purposes of anapplication under subsection (1), and 30

(b) such evidence as the Agency mayreasonably require in order to verifyany information, particulars or docu-mentation given to the Agency inrespect of an application under subsec- 35tion (1).

(4) A request under subsection (3) shall be insuch form as the Agency determines and shallspecify a period of not less than 21 days from thedate of the request within which such information, 40particulars, documentation or evidence, as the casemay be, shall be given to the Agency.

(5) Where an application under subsection (1)to cancel a biofuel obligation certificate is made,

the Agency shall, as soon as is reasonably practi- 45cable, in such form as the Agency determines

(a) acknowledge receipt of the application,and

(b) where the certificate has been trans-ferred under section 44K, notify the 50biofuel obligation account holder towhom it has been so transferred.

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(6) On the date of the acknowledgement and,as appropriate, notification under subsection (5)the certificate shall cease to be valid and cancel-lation of the certificate shall be effected byrecording a debit accordingly in the biofuel obli-5gation account to which the certificate is creditedon the date of the notification.

Revocation ofbiofuelobligationcertificates.

44M.(1) The Agency may revoke a biofuelobligation certificate where

(a) the biofuel obligation account holder10 has been convicted of an offence undersection 44E, 44G or 44U,

(b) the biofuel obligation account holder towhom the certificate issued undersection 44G has failed to comply with15the condition specified in subsection(6) of that section,

(c) in the opinion of the Agency, thebiofuel obligation certificate wasobtained by fraud or misrep-20resentation,

(d) in the opinion of the Agency, any infor-mation, particulars or documentationprovided in respect of the applicationfor, or transfer of, the biofuel obli-25gation certificate was false or mislead-ing in a material respect, or

(e) the biofuel obligation certificate wasissued or transferred by virtue of anadministrative error.30

(2) Before revoking a biofuel obligation certifi-cate under this section, the Agency shall give

notice, in such form as the Agency determines, ofits proposal to revoke the certificate and thereasons for the proposal to the biofuel obligation35account holder to whom the certificate issuedunder section 44G and, as appropriate, where thecertificate concerned was transferred undersection 44K, to the account holder to whom thecertificate was so transferred and to whose biofuel40obligation account the certificate is credited on thedate of the notice.

(3) The notice under subsection (2) shall statethat representations in writing may be made to theAgency in relation to the proposal to revoke not45later than 21 days after the date of the notice.

(4) If, after the expiration of 21 days from thedate of the notice under subsection (2) and havingconsidered any representations made to it undersubsection (3), the Agency decides to revoke the50biofuel obligation certificate it shall give notice, insuch form as the Agency determines, of itsdecision and the reasons for the decision to the

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biofuel obligation account holder and, as appro-priate, where the certificate concerned was trans-ferred under section 44K, the account holder towhom the certificate was so transferred and towhose biofuel obligation account the certificate is 5credited on the date of the notice.

(5) A biofuel obligation account holder whoreceives a notice under subsection (4) may appealto the District Court against the decision within aperiod of 21 days beginning on the date of such 10receipt.

(6) On the hearing of an appeal by the biofuelobligation account holder to whom the decisionrelates, the District Court may

(a) make an order affirming or setting aside 15the decision of the Agency to revokethe biofuel obligation certificate,

(b) make an order remitting the decision ofthe Agency to revoke the biofuel obli-gation certificate, with or without 20directions, to the Agency for recon-sideration by it and the making of a

new decision, or

(c) make any other order that it considersjust and equitable in the circumstances. 25

(7) Where no appeal is made under subsection(5), the decision of the Agency shall take effectafter the end of the period specified in thatsubsection.

(8) Where an appeal is made under subsection 30(5), the decision of the Agency shall stand sus-pended until the appeal is determined orwithdrawn.

(9) The decision of the Agency shall take effectfor the purposes of subsection (7) or on the deter- 35mination of the appeal by recording a debit of thebiofuel obligation certificate in the biofuel obli-gation account to which the certificate is credited.

Biofuel levy. 44N.(1) For the purpose of meeting expensesproperly incurred or likely to be so incurred, by 40the Agency and each designated subsidiary in per-forming functions under this Act, biofuel obli-gation account holders shall, in accordance withthis Part and any regulations made under section

44T pay to the Agency in each month a levy (in 45this Act referred to as the biofuel levy) on theirrelevant disposals of biofuel in the precedingmonth.

(2) A relevant disposal of biofuel is the volume(expressed in litres) of biofuel that in any month 50a biofuel obligation account holder disposes of bysale or otherwise in the State or consumes in theState.

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(3) No biofuel levy is payable by a biofuel obli-gation account holder on its relevant disposals ofbiofuel where the biofuel levy has been paid bythe biofuel obligation account holder from whichit acquired the biofuel.5

Volumeassessment.

44O.(1) Before the end of each month, theMinister shall notify the Agency of the Ministersassessment of the volume of biofuel appearing tohave been relevantly disposed of in the precedingmonth by each biofuel obligation account holder10liable to pay the biofuel levy.

(2) The volume assessment is to be based on

(a) the information given by the biofuelobligation account holder in accord-ance with regulations made under15section 44U relating to returns, or

(b) if that information has not been givenor if the Minister has reason to believethat information so given is inaccurateor incomplete in any material respect,20such estimates as appear to the Mini-

ster to be reasonable having regard toany other available information.

Calculation ofbiofuel levy.

44P.(1) The Minister shall calculate inaccordance with this section the amount of biofuel25levy payable in respect of a month by each biofuelobligation account holder liable to pay the biofuellevy on its relevant disposals of biofuel in themonth and shall notify the Agency of that amount.

(2) The amount of biofuel levy shall be calcu-30lated by reference to

(a) the biofuel obligation account holders

relevant disposals of biofuel in themonth as specified in its volume assess-ment for the month, and35

(b) the rate of biofuel levy prescribed undersection 44T for the month.

Biofuel levyassessmentnotice.

44Q.The Agency shall give each biofuel obli-gation account holder liable to pay the biofuel levyin respect of a month a biofuel levy assessment40notice in the prescribed form specifying

(a) the biofuel obligation account holdersrelevant disposals of biofuel as speci-fied in its volume assessment for thatmonth,45

(b) the rate of biofuel levy prescribed undersection 44T for the month,

(c) the amount of the biofuel levy payableby it in respect of that month as calcu-lated under section 44P, and50

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(d) the date, prescribed under section 44T,on which the biofuel levy becomespayable.

Interest onunpaid amountof assessment.

44R.(1) If all or any part of the amount speci-fied in a biofuel levy assessment notice is not paid 5on or before the date specified in the notice undersection 44Q as the date on which the amountbecomes payable, interest on the unpaid amountaccrues at the rate prescribed under section 44T(g)from that date to the date of payment. 10

(2) Notwithstanding subsection (1), interestdoes not accrue on an amount that, in a review inaccordance with regulations made under section44T, the Minister determines is not payable.

Recovery ofunpaid biofuellevy andinterest.

44S.The Agency may recover, as a simple 15contract debt in any court of competent juris-diction, from the biofuel obligation account holderby whom it is payable any amount due and owingto the Agency under this Part in respect of thebiofuel levy and any interest that has accrued on 20

that amount.

Regulationsrelating tobiofuel levy.

44T.(1) The Minister may make regulationsproviding for all or any of the following mattersrelating to the biofuel levy:

(a) subject to the prior consent of the Mini- 25ster for Finance, the rate of biofuellevy per litre of relevant disposals ofbiofuel or any variation of that ratefrom time to time;

(b) the form of the biofuel assessment 30notice;

(c) the review by the Minister of a biofuellevy assessment notice at the requestof a biofuel obligation account holderthat claims that the notice is erroneous; 35

(d) the period within which a request forsuch a review shall be made and theconditions to be satisfied by a biofuelobligation account holder before arequest may be made; 40

(e) the date on which payment of thebiofuel levy becomes due;

(f) the form in which payment of thebiofuel levy is to be made to theAgency by a biofuel obligation 45account holder;

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(g) subject to section 44V, the rate ofinterest on amounts of biofuel levy notpaid when due;

(h) such other matters as are necessary foror incidental to the imposition, pay-5ment and collection of the biofuel levy.

(2) In prescribing the rate or any variation ofthe rate of biofuel levy, the Minister shall seek toensure that (taking one year with another) thesums realised by applying that rate or any vari-10ation of the rate to the volume assessments meetbut do not exceed the estimated expenses of theAgency and of each designated subsidiary.

(3) For the purpose of determining in any yearthe estimated expenses of the Agency, the Mini-15ster may

(a) consider the information contained inthe Agencys strategy statement,

(b) have regard to such information as is

provided under section 29, and20

(c) take account of the expenses of theAgency and of each designated sub-sidiary in the previous financial year,and of any additional expenditurelikely to be incurred by any of them in25the forthcoming financial year.

(4) Any variation of the rate of biofuel levyprescribed under this section takes effect no earl-ier than 3 months after the making of the regu-lations varying the prescribed rate.30

Ministerspower to makeregulationsrelating toreturns.

44U.(1) The Minister may make regulations,for the purposes of this Part, requiring the Agencyand biofuel obligation account holders to makewritten returns to the Minister in each month.

(2) Regulations under this section may, among35other things, provide for the following matters:

(a) the information to be contained inreturns;

(b) requirements relating to the certifi-cation of returns;40

(c) the dates by which returns are to bemade;

(d) the form in which returns are to bemade.

(3) A person commits an offence under this45section if the person

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Amendment ofsection 2(interpretation) ofPrincipal Act.

(a) fails to give for a period of 3 consecutivemonths from the applicable daterequired under subsection (2)(c) areturn in such form and containingsuch information as is required under 5subsection (2)(a), or

(b) provides in a return information that isfalse or misleading in a materialrespect and that the person knows isfalse or misleading. 10

Formula fordetermininginterest rate.

44V.Regulations under section 44J(5)(b) or44T(1)(g), as the case may be, may prescribe a for-mula for determining the interest rate by refer-ence to

(a) the prevailing Euro Interbank Offered 15Rate,

(b) an additional rate certified by the Cen-tral Bank and Financial Services Auth-ority of Ireland, and

(c) such other additional rate as the Mini- 20ster considers appropriate taking into

account the cost of recovering unpaidlevy, including any bank charges theAgency may incur in maintaining abank overdraft to cover a shortfall in 25funds arising out of unpaid levy.

Keeping ofrecords.

44W.(1) The Minister may make regulationsproviding for the keeping of specified records bybiofuel obligation account holders in respect ofmatters connected with the biofuel obligation and 30the biofuel levy, including the form in which andthe period for which such records are to be kept.

(2) Regulations made under this section mayapply either generally or by reference to a speci-fied class or classes of biofuel obligation account 35holder.

(3) Regulations made under this section mayapply either generally or by reference to a speci-fied class or classes of record..

PART 3 40

Amendments to Principal Act

4.Section 2 of the Principal Act is amended

(a) by inserting the following definitions after the definitionofbilateral agreement:

biofuelhas the meaning assigned by section 44A; 45

biofuel levy means the biofuel levy imposed underPart 5A;

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biofuel obligation has the same meaning as in Part5A;

biofuel producer has the meaning assigned bysection 44A;

biofuel supplier has the meaning assigned by5section 44A;,

and

(b) by substituting the following for the definition ofprescribed:

prescribedmeans prescribed by regulations made10by the Minister under this Act;.

5.Section 8(1) of the Principal Act is amended by inserting thefollowing after paragraph (c):

(ca) administering the biofuel obligation in accordancewith Part 5A,15

(cb) collecting and recovering the biofuel levy,.


(a) in subsection (3), by inserting the following after para-graph (a):

(aa) biofuel or biofuel related industries;,20

and

(b) by substituting the following for subsection (8):

(8) The directors (including the chairperson and chiefexecutive) shall be paid by the Agency out of the levy andbiofuel levy such remuneration (if any) and allowances for25expenses as the Minister, with the consent of the Ministerfor Finance, may determine..

7.Section 16(12) of the Principal Act is amended by insertingand biofuel levyafterlevy.

8.Section 18(2) of the Principal Act is amended by inserting30and biofuel levyafterlevy.

31

Amendment ofsection 8 (objectand functions ofAgency) ofPrincipal Act.

Amendment ofsection 14 (board ofdirectors) ofPrincipal Act.

Amendment ofsection 16 (powerto establishsubsidiaries) ofPrincipal Act.

Amendment ofsection 18 (powerto engageconsultants andadvisers) ofPrincipal Act.


32/39

Amendment ofsection 19 (chiefexecutive(appointment andterms of office)) ofPrincipal Act.

Amendment ofsection 21 (staff ofAgency) ofPrincipal Act.

Appointment ofNational TreasuryManagementAgency to act onbehalf of Agency incertain matters.

9.Section 19(4) of the Principal Act is amended by insertingand biofuel levyafter levy.

10.Section 21(3) of the Principal Act is amended by insertingand biofuel levyafter levy.

11.(1) The Principal Act is amended by inserting the following 5section after section 31 but in Part 3:

Appointmentof NationalTreasuryManagementAgency to acton behalf ofAgency incertainmatters.

31A.(1) In this section NTMA means theNational Treasury Management Agency.

(2) (a) Subject to the prior consent of the Mini-ster for Finance, the Agency may from 10time to time request the NTMA to per-form, on its behalf, all or any part ofthe functions of the Agency under

(i) sections 8(3)(f), 26 and 27 of the

Principal Act, 15

(ii) section 3 of the Borrowing Powersof Certain Bodies Act 1996, and

(iii) section 2 of the Financial Trans-actions of Certain Companies andOther Bodies Act 1992. 20

(b) The Agency may from time to time,subject to the prior consent of theMinister for Finance, revoke or amenda request made under paragraph (a),but without prejudice to the validity of 25anything done previously on foot ofthat request in the terms that it stoodimmediately before that revocation oramendment.

(c) For so long as a request made under 30paragraph (a) has effect, the NTMAshall, subject to paragraph (d), performon behalf of the Agency the functionsspecified in the request.

(d) The functions of the Agency specified in 35any request made under paragraph (a)

shall be performed by the NTMA onbehalf of the Agency subject to suchterms and conditions (including anyamendment to such terms and 40conditions) as the Agency and theNTMA may from time to time agree.

(3) The Minister for Finance may from time totime revoke, in whole or in part, any consent givenunder subsection (2), but without prejudice to the 45

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validity of anything done previously on foot of thatconsent in the terms that it stood immediatelybefore that revocation.

(4) The NTMA has, by virtue of this subsec-tion, all the powers that are necessary for or inci-5dental to the performance on behalf of the Agencyof the functions specified in a request made undersubsection (2).

(5) The Agency, in connection with the per-formance of the functions referred to in subsection10(4), may

(a) engage in transactions of a normalbanking nature in respect of the man-agement of the Agencys money,including issuing funds from the15Agencys account,

(b) pay into any foreign currency clearingaccount created by the Minister forFinance under section 139 of the Fin-ance Act 1993 the proceeds of any20transaction denominated in a currency

other than the currency of the State,and

(c) apply any amounts standing to the cre-dit of any foreign currency clearing25account towards the discharging ofpayment obligations arising under anytransaction referred to in paragraph(a).

(6) The expenses and other costs incurred by30the NTMA in connection with or arising out ofany transactions engaged in by the NTMA in theperformance on behalf of the Agency of any ofthe functions specified in a request made undersubsection (2) shall be charged to the Agency..35

(2) Section 36 of the Principal Act is amended in the definition ofexpensesby inserting the following after paragraph ( i):

(j) the expenses and other costs incurred by the NTMAin connection with or arising out of any transactionsengaged in by the NTMA in the performance on40behalf of the Agency of any of the functions speci-fied in a request made under section 31A(2);.

12.Section 36 of the Principal Act is amended in the definitionofexpensesby inserting the following after paragraph (g):

(ga) the costs incurred by the Agency in administering the45biofuel obligation;

(gb) the costs incurred by the Agency in collecting thebiofuel levy;.

33

Amendment ofsection 36(definitions for Part5) of Principal Act.


34/39

Amendment ofsection 44(regulations relatingto levy) of PrincipalAct.

Amendment ofsection 45(definitions for Part6) of Principal Act.

Amendment ofsection 47 (powersof authorisedofficers) ofPrincipal Act.

Claims forrepayment whereoverpayment inrespect of levy orbiofuel levy.

13.Section 44(1) of the Principal Act is amended

(a) by substituting the following for paragraph (a):

(a) following consultation with the Minister for Fin-ance, the rate of levy per tonne or litre of rel-evant disposals of petroleum products;, 5

and

(b) by deleting paragraph (g).


(a) in the definition ofpremises, by insertingor biofuel, asthe case may beafter oil, and 10

(b) in the definition ofrelevant activity, by substituting thefollowing for paragraph (a):

(a) any activity connected with the Agency, an oilcompany, an oil consumer, a biofuel produceror a biofuel supplier, as the case may be, and. 15

15.Section 47(1) of the Principal Act is amended

(a) in paragraph (f), by inserting biofuel,after oil,, and

(b) in paragraph (g), by insertingbiofuel,after oil,.

16.The Principal Act is amended by inserting the followingsection after section 59: 20

Claims forrepaymentwhereoverpaymentin respect oflevy or biofuellevy.

59A.(1) In this section a person to whomthis section appliesmeans

(a) in the case of the levy, an oil companyor oil consumer, as the case may be,and 25

(b) in the case of the biofuel levy, a biofuelobligation account holder,

and references to person shall be construedaccordingly.

(2) Where a person to whom this section 30applies considers that there has been an over-payment to the Agency in respect of the liabilityarising under Part 5 to pay the levy or under Part5A to pay the biofuel levy, as the case may be,the person concerned may make a claim, at such 35intervals as may be prescribed, to the Minister inthe prescribed form for repayment of the amountof the overpayment and including the prescribedinformation, particulars and documentation.

(3) A claim for repayment under this section 40shall not be made more than 18 months after the

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end of year in which the overpayment concernedwas made.

(4) Where the Minister is satisfied that an over-payment was made in respect of the liability to paythe levy or biofuel levy, as the case may be, arising5during the period in respect of which the claim forrepayment is made, the Minister may direct theAgency

(a) to repay the amount of the excess, or

(b) to offset the amount of the claim for10repayment against any accrued liability(including any underpayment made bya person to whom this section appliesin respect of the levy or biofuel levy,as the case may be) of the person con-15cerned, in whole or in part, in respectof the levy or biofuel levy, as the casemay be, for any period before or afterthe period in respect of which theclaim for repayment is made and which20remains unpaid.

(5) Interest shall not be payable in respect ofany part of the overpayment whether repaid oroffset under paragraph (a) or (b), as the case maybe, of subsection (4).25

(6) The Minister may make regulations provid-ing for all or any of the following:

(a) the form in which a claim for repaymentmay be made, including by electronicmeans, as appropriate;30

(b) the intervals at which claims for repay-ment may be made, which intervals

shall not be less than every 3 monthsbeginning on the coming into oper-ation of this section;35

(c) such information, particulars and docu-mentation as the Minister may reason-ably require to be included in a claimfor repayment in order to be satisfiedas to the claim being made..40


(a) by renumbering the existing provision as subsection (1) of

that section, and

(b) by inserting the following after subsection (1):

(2) Where in proceedings for the recovery of biofuel45levy a dispute arises as to whether no biofuel levy is pay-able by virtue of section 44N(3), the burden of proof restswith the defendant biofuel obligation account holder..

35

Amendment ofsection 63 (burdenof proof in certainproceedings) ofPrincipal Act.


36/39

Amendment ofsection 64(prosecution ofoffences) ofPrincipal Act.

Amendment ofsection 67 (giving ofnotices) of PrincipalAct.

Amendment ofsection 4 (offences,prosecutions andpunishments) ofFuels (Control ofSupplies) Act 1971.


(a) in subsection (1), by substituting the following for para-graph (a):

(a) in the case of an offence under section 44E,44G, 44U or 50, by the Minister or the 5Agency, and,

and

(b) by inserting the following after subsection (2):

(3) Unless it is satisfied that there are special and sub-stantial reasons for not so doing, the court shall, where a 10person is convicted of an offence under this Act, orderthe person to pay to the Agency the costs and expenses,measured by the court, incurred by the Agency in relationto the investigation, detection or prosecution of theoffence.. 15

19.Section 67(1) of the Principal Act is amended by insertingthe following after paragraph (d):

(da) if the person concerned has agreed to the service ofnotices by means of an electronic communication(within the meaning assigned by section 2 of the 20Electronic Commerce Act 2000) to that person(being an addressee within the meaning assigned bythat section) and provided that there is a facility toconfirm receipt of electronic mail and that suchreceipt has been confirmed, then by that means;. 25

PART 4

Miscellaneous Amendments to other Acts

Chapter 1

Amendment of Fuels (Control of Supplies) Act 1971

20.Section 4 of the Fuels (Control of Supplies) Act 1971 is 30amended

(a) by substituting the following for subsection (4):

(4) Where an offence under this section is committedby a body corporate and is proved to have been committedwith the consent or connivance of, or to be attributable to 35any neglect on the part of a person being a director, man-ager, secretary or other officer of such body corporate ora person who was purporting to act in any such capacity,that person shall be guilty of an offence and shall be liableto be proceeded against and punished as if he or she were 40guilty of the first-mentioned offence.,

and

(b) by substituting the following for subsection (5):

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(5) Every person who commits an offence under thissection shall

(a) on summary conviction, be liable to a fine notexceeding 5,000 or to imprisonment for aterm not exceeding 12 months, or to both, or5

(b) on conviction on indictment, be liable to a finenot exceeding 1,000,000 or to imprisonmentfor a term not exceeding 10 years, or to both..

Chapter

2

Amendment of Electricity Regulation Act 199910

21.In this Chapter Act of 1999 means the Electricity Regu-lation Act 1999.

22.Section 2(1) of the Act of 1999 is amended by inserting thefollowing definitions:

gas installer means LPG installer or natural gas installer, as15the case may be;

LPG means liquefied petroleum gas;

LPG fitting means any non-portable appliance, apparatus orother thing including associated pipework and flueing which isused or designed to be used by20

(a) a domestic customer, or

(b) such class or classes of industrial or commercial cus-tomer as the Commission may specify from time totime,

in connection with the consumption or use of LPG;.25

23.Section 9 of the Act of 1999 is amended

(a) in subsection (1)(ec), by substituting gas safety, forgas safety.,

(b) in subsection (1), by inserting the following after para-graph (ec):30

(ed) to regulate the activities of LPG installers withrespect to safety.,

(c) in subsection (1G)(a), by substitutingparagraphs (ea) and(ed) of subsection (1)for subsection (1)(ea),

(d) in subsection (1G)(b)(ii), by inserting and LPG instal-35lersafter natural gas installers, and

(e) in subsection (1G)(b)(iii), by insertingor LPG installerafter natural gas installer.

37

Definition (Chapter2).

Amendment ofsection 2(interpretation) ofAct of 1999.

Amendment ofsection 9 (functionsof Commission) ofAct of 1999.


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Amendment ofsection 9G (gasworks) of Act of1999.

Amendment ofsection 9H(regulations relatingto gas safety) ofAct of 1999.

Amendment ofsection 9J (gassafety officers) ofAct of 1999.

24.Section 9G of the Act of 1999 is amended by substituting thefollowing for subsection (2)

(2) In this section works means work which is related tothe installation, removal, repair or replacement of a natural gasfitting or an LPG fitting.. 5

25.Section 9H of the Act of 1999 is amended

(a) in subsection (1), by substituting paragraphs (ea), (eb)and (ed) of section 9(1)for paragraphs (ea) and (eb) ofsection 9(1),

(b) in subsection (2)(a), by inserting and LPG fittings after 10natural gas fittings,

(c) in subsection (2)(b), by insertingor LPG, as the case maybe,after before natural gas,

(d) in subsection 2(b), by substitutingnatural gas fitting,fornatural gas fitting., 15

(e) in subsection (2), by inserting the following after para-graph (b):

(c) the conditions to be fulfilled before LPG maybe connected or reconnected to any premisesor part of any premises following the instal- 20lation, maintenance, modification or repair ofan LPG fitting.,

(f) in subsection (6)(a), by inserting or LPG fitting afternatural gas fitting,

(g) in subsection (6)(a), by insertingor LPG, as the case may 25be,after delivery of natural gas,

(h) in subsection (6)(b), by inserting or LPG fitting afternatural gas fitting,

(i) in subsection (6)(b), by insertingor LPG, as the case maybe,after delivery of natural gas, and 30

(j) in subsection (6)(b)(ii)(II), by substituting publishedunder section 9(1G) for published under section9(1F).

26.Section 9J of the Act of 1999 is amended

(a) by substituting the following for subsection (1)(b): 35

(b) paragraphs (ea), (eb) and (ed) of section 9(1),and,

(b) in subsection (2)(a)(iii), by deletingor,

(c) by inserting the following after subsection (2)(a)(iii):

(iiia) LPG fitting, or, 40

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(d) in subsection (2)(a)(iv), by insertingor LPG fittingafternatural gas fitting,

(e) in subsection (2)(a), by substitutingfrom any danger aris-ing from natural gas or LPG, as the case may be, forfrom any danger arising from natural gas,,5

(f) in subsection (2)(b)(v), by inserting or LPG, as the casemay beafter natural gas,

(g) in subsection (4)(b), by insertingor LPG, as the case maybe,after natural gas,

(h) by substituting the following for subsection (4)(c):10

(c) search for any escaped natural gas or LPG, asthe case may be, or any leak or defect in anypipeline, natural gas fitting or LPG fitting,,

(i) in subsection (4)(d), by substituting natural gas or LPG,as the case may be,for natural gas, and15

(j) in subsection (6)(d), by insertingor LPG, as the case maybe,after natural gas.

Chapter 3

Amendment of Energy (Miscellaneous Provisions) Act 2006

27.Section 14 of the Energy (Miscellaneous Provisions) Act 200620is repealed.

Repeal of section14 (extension of gassafety provisions toliquefied petroleumgas) of Energy(MiscellaneousProvisions) Act2006.

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