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Chapter IDG51130

Document Cited authorities 5 Cited in Related
Vincent
Published date19 March 2016
Record NumberIDG51130
CourtHM Revenue & Customs
IssuerHM Revenue & Customs
Which part of HMRC can disclose this information?

The Excise Environmental Taxes & Customs team in Business Tax.

The purpose for which information may be disclosed

Fuel suppliers who provide more than 450,000 litres of fuel for use in road vehicles, non-road mobile machinery (including inland waterway vessels which do not normally operate at sea), tractors and recreational craft which do not normally operate at sea, are required to report to the DfT on the greenhouse gas intensity of the fuel they supply, the volumes of fuel they supply and to disclose whether the fuel is a fossil fuel, renewable fuel or partially renewable fuel. Renewable and partially renewable fuels must be shown by means of a verifiers assurance report to meet specified sustainability criteria or such fuel will be ascribed greenhouse gas emissions equal to or greater than fossil fuel. Allowing the DfT to have access to HMRC information will enable the Administrator (the Secretary of State) and fuel suppliers to monitor the progress towards reducing lifecycle greenhouse gas intensity of fuels for use in road transport and non-road transport as mandated by the Fuel Quality Directive (FQD).

Information which can be disclosed

Data on the volumes of road transport fuel, including biofuels, supplied by around 300...

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