The RTFO Order 2007 says:
"A renewable transport fuel obligation is imposed on every transport fuel supplier who in a specified period -
(a) owns relevant hydrocarbon oil at the time when the requirement to pay duty of excise with which the oil is chargeable takes
effect, and
(b) supplies that oil at or for delivery to places in the United Kingdom.
This obligation does not apply to a transport fuel supplier who, in a specified period, supplies less than 450,000 litres in total of the oil (a 'non-obligated' supplier)".
You are obligated as of April 15 if:
You do one or more of the following, and the annual total volume of relevant hydrocarbon oils in these activities is 450,000 litres or more -
- Produce petrol and / or diesel in the UK and supply it across the duty point into the UK market
- Import petrol and / or diesel into the UK and supply it across the duty point into the UK market
- Purchase petrol and / or diesel in a UK "tax warehouse" and supply it across the duty point into the UK market
For more information about obligated suppliers, please consult the Technical Guidance for Fossil Fuel Suppliers.
Last Modified: 22 Oct 2008