National Oil Reserves Agency Act 2007

(c) biofuels and biogas produced from high indirect land-use change-risk (in this Part referred to as "high ILUC-risk") feedstock that, in total, amount to no greater than the applicable percentage, specified insection 44D, of the total relevant disposal of the road transport fuel concerned (in this Part referred to as the "high ILUC-risk cap").]

F84[(3A) Renewable fuels of non-biological origin that are used as intermediate products for the production of conventional transport fuels and for the production of biofuels may be considered to be renewable liquid and gaseous transport fuels of non-biological origin for the purpose ofsubsection (3)(a), provided that the greenhouse gas emissions reduction achieved by the use of renewable fuels of non-biological origin is not counted in the calculation, set out in Schedule 3 of the Renewable Energy Regulations, of the greenhouse gas emission savings of the biofuels.]

(4)F85[…]

(5)F85[…]]

44D. F86[Rate of renewable transport fuel obligation, advanced biofuel and renewable fuels of non-biological origin obligation, crop cap and high ILUC-risk biofuel.

44D.—The percentage rate that applies for the obligation period beginning on 1 January 2026 and ending on 31 December 2026 shall –

(a) in respect of the renewable transport fuel obligation, be 32 per cent,

(b) in respect of the advanced biofuel and renewable fuels of non-biological origin obligation, be 5 per cent,

(c) in respect of the crop cap, be 3 per cent, and

(d) in respect of the high ILUC-risk cap, be 60 per cent of the total certified disposal of biofuels and biogas produced from high ILUC-risk feedstock that were, during the period beginning on 1 January 2019 and ending on 31 December 2019, supplied by a renewable transport fuel obligation account holder.]

44DA. F87[Prohibition on certification of supply of certain biofuels and biogas

44DA.—(1) Subject tosubsection (2), a renewable transport fuel obligation account holder shall not, during the period beginning on 31 December 2023 and ending on 31 December 2030, be awarded a certificate undersection 44Gin respect of any supply by that account holder of biofuels and biogas produced from high ILUC-risk feedstock.

(2) Where a renewable transport fuel obligation account holder supplied, during the period beginning on 1 January 2019 and ending on 31 December 2019, certified biofuels and biogas produced from high ILUC-risk feedstock, that account holder may be awarded a certificate in accordance withsection 44Gin respect of supply during a relevant period by it of such biofuels and biogas that amounts, in total, to no greater than 90 per cent of the total supply of such biofuels and biogas by it during the period beginning on 1 January 2019 and ending on 31 December 2019.

(3) In this section, "relevant period" means—

(a) the period beginning on 31 December 2023 and ending on 31 December 2024, and

(b) each period of 12 months thereafter that occurs during the period beginning on 1 January 2025 and ending on 31 December 2030.]

44E. F88[F89[Renewable transport fuel obligation account.]

44E.—(1) The Agency shall, in respect of each obligated party, open an account (in this Part referred to as a "F89[renewable transport fuel]obligation account") within—

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

(b) 21 days after the oil company or oil consumer concerned first becomes liable to pay the levy,

whichever is the earlier.

(2) The following matters shall be recorded in aF89[renewable transport fuel]obligation account:

(a) the balance ofF89[renewable transport fuel]obligation certificates held to the credit of the account;

(b) the issuing, transfer, cancellation and revocation ofF89[renewable transport fuel]obligation certificates;

(c) such other information as the Agency determines relating to the administration of theF89[renewable transport fuel]obligation.

(3) The Agency may, in accordance with this section and any regulations made under it, open aF89[renewable transport fuel]obligation account on application to the Agency by aF89[renewable transport fuel]producer orF89[renewable transport fuel]supplier who is not an obligated party.

(4) An application undersubsection (3)by aF89[renewable transport fuel]producer orF89[renewable transport fuel]supplier (in this section referred to as the "applicant") to open aF89[renewable transport fuel]obligation account shall be in the prescribed form and shall include—

(a) a current tax clearance certificate,

(b) such information, particulars and documentation as the Agency may reasonably require in order to be satisfied that the applicant is aF89[renewable transport fuel]producer or aF89[renewable transport fuel]supplier, and

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

(5) The Agency may request an applicant to give to the Agency—

(a) such additional information, particulars and documentation as the Agency determines for the purposes of an application undersubsection (3), and

(b) such evidence as the Agency may reasonably require in order to verify any information, particulars or documentation given to the Agency in respect of an application undersubsection (3).

(6) A request undersubsection (5)shall be in such form as the Agency determines and shall specify a period of not less than 21 days from the date of the request within which such information, particulars, documentation or evidence, as the case may be, shall be given to the Agency.

(7) When making an application undersubsection (3), without prejudice to any other powers which the Agency may have in that behalf, the applicant shall give consent to the Agency in the prescribed form allowing the Agency or an authorised officer of the Agency such access to premises (within the meaning ofsection 45), documents, books, records, computers and equipment as the Agency may reasonably require in order to verify the information, particulars and documentation given in the application or any additional information, particulars or documentation or evidence given under this section.

(8) The Agency may refuse to grant an application undersubsection (3)to open aF89[renewable transport fuel]obligation account where—

(a) the Agency is not satisfied that the applicant is aF89[renewable transport fuel]producer orF89[renewable transport fuel]supplier, as the case may be,

(b) the application is incomplete,

(c) the applicant fails to give any additional information, particulars or documentation or evidence within the period specified in a request made undersubsection (5),

(d) the applicant fails to give the consent referred to insubsection (7),

(e) the Agency is of the opinion that any of the information, particulars or documentation given in the application or any additional information, particulars or documentation or evidence given under this section is incorrect, or

(f) the applicant is already aF89[renewable transport fuel]obligation account holder.

(9) If the Agency proposes to refuse an application undersubsection (3), it shall give the applicant a notice in such form as the Agency determines—

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

(b) informing the applicant that he or she may, within 21 days from the date of the notice, make representations in writing to the Agency—

(i) showing why the application should be granted, or

(ii) rectifying the information, particulars or documentation given in the application or any additional information, particulars or documentation or evidence given under this section,

or both.

(10) Not later than 21 days from the date of the notice undersubsection (9), the applicant may make representations in writing to the Agency—

(a) showing why the application should be granted, or

(b) rectifying the information, particulars or documentation given in the application or any additional information, particulars or documentation or evidence given under this section,

or both.

(11) The Agency may refuse an application undersubsection (3)only after having considered any representations made by the applicant in accordance withsubsection (10).

(12) If the Agency refuses an application undersubsection (3), it shall, as soon as is reasonably practicable, give to the applicant notice of the refusal in such form as the Agency determines and the notice shall include a statement setting out the reasons for the refusal.

(13) (a) An applicant aggrieved by a decision of the Agency undersubsection (11)refusing an application undersubsection (3)may, within 21 days beginning on the day on which the notice undersubsection (12)is given to the applicant, appeal to the Minister against the decision by giving to the Minister a notice of appeal in writing stating—

(i) the name and address of the applicant,

(ii) a statement of the principal grounds for contesting the decision of the Agency and the arguments supporting those grounds, and

(iii) a schedule listing all the documents annexed to the notice of appeal.

(b) An applicant shall give a copy of the notice of appeal referred to inparagraph (a)to the Agency.

(c) The Minister shall consider the appeal in accordance with the prescribed procedures and, as the Minister sees fit, cancel or confirm the notice of refusal.

(d) The Minister shall notify the applicant and the Agency in writing of his or her decision and the reasons for the decision as soon as is reasonably practicable.

(e) A decision of the Minister on an appeal under this section shall be final and binding on the applicant and the Agency.

(14) The Minister may make regulations for the purposes of this section providing for all or any of the following:

(a) the form in which an application undersubsection (3)shall be made, including by electronic means;

(b) the information, particulars and documentation to be included in an application undersubsection (3);

(c) the form and content of the consent to be given by the applicant under subsection (7) for the purposes of an application undersubsection (3);

(d) the procedures to be followed for the purposes of an appeal to the Minister undersubsection (13);

(e) such other matters as the Minister considers necessary and appropriate relating to an application undersubsection (3)or an appeal to the Minister undersubsection (13).

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

(a) knowingly makes any statement or representation (whether written or verbal) which is to his or her knowledge false or misleading in any material respect, or

(b) knowingly conceals any material fact, or

(c) produces or furnishes, or causes or knowingly allows to be produced or furnished, any information, particulars, documentation or evidence which he or she knows to be false in a material particular.

(16) In this section "tax clearance certificate" means a certificate undersection 1095(as substituted bysection 127(b) of theFinance Act 2002) of theTaxes Consolidation Act 1997.]

44F. F90[F91[Manage-ment of renewable transport fuel accounts.]

44F.—(1) On opening aF91[renewable transport fuel]obligation account undersection 44E(1)or on granting an application undersection 44E(3)to open aF91[renewable transport fuel]obligation account, the Agency shall issue theF91[renewable transport fuel]obligation account holder with an account number in respect of theF91[renewable transport fuel]obligation account concerned.

(2)F91[Renewable transport fuel]obligation accounts shall be opened and maintained in electronic form or in such other form as the Agency determines or in both forms and in accordance with such procedures as the Agency determines for the purposes of, but not necessarily limited to—

(a) the opening, maintenance and closure of accounts, and

(b) the issuing, transfer, cancellation and revocation ofF91[renewable transport fuel]obligation certificates and any other functions of the Agency under this Act relating to the administration of theF91[renewable transport fuel]obligation.]

44G. F92[F93[Renewable transport fuel obligation certificates.]

44G.—(1) The Agency shall, on application to it by aF93[renewable transport fuel]obligation account holder, subject to compliance with this section and any regulations made under it, in respect of eachF93[megajoule]ofF93[renewable transport fuel]disposed of by sale or otherwise in the State by theF93[renewable transport fuel]obligation account holder during theF94[reporting period]concerned, issue—

F93[(a) 2 certificates in the case of such renewable transport fuel listed in Annex IX of the Directive, or whereby the Agency may from time to time determine in accordance with this section are soF95[eligible,]

(b) one certificate in the case of all other renewable transportF95[fuel, and]]

F96[(c) such additional certificates as the Minister may provide for by regulations made undersubsection (1B).]

F97[(1A) The Minister may make regulations setting out the amount of certificates applicable under44G(1)to certain other renewable transport fuels which the Minister may specify, according to a hierarchy of use, which the Minister may from time to time review and amend.]

F98[(1AA) The Agency shall, on application to it by a renewable transport fuel obligation account holder, subject to compliance with this section and any regulations made under it, in respect of each megajoule of renewable electricity supplied at publicly accessible recharging stations in the State by the renewable transport fuel account holder who is the operator of the recharging point, issue 4 certificates to that account holder,]

F96[(1B) (a) The Minister for Transport may, from time to time, make regulations providing for the Agency to issue, in accordance with this section and notwithstandingsubsection (1), on such terms and conditions as the Minister for Transport may specify, additional certificates in respect of renewable transport fuel.

(b) Without prejudice to the generality ofparagraph (a), regulations under that paragraph may:

(i) specify a particular renewable transport fuel in respect of which an additional certificate or certificates may be issued by the Agency, and the number of certificates that may be issued, in respect of the renewable transport fuel concerned;

(ii) to encourage renewable transport fuel obligation account holders to supply a particular renewable transport fuel for use in economic or transport sectors within the State specified in the regulations or for specific purposes or means of transport, provide that additional certificates may be issued where that renewable transport fuel is used within any of those sectors or for those specific purposes or means of transport.

(c) Before making regulations under this subsection, the Minister for Transport shall—

(i) consult with—

(I) the Minister for Finance,

(II) the Minister for Public Expenditure and Reform,

(III) the Minister for the Environment, Climate and Communications,

(IV) the Agency,

(V) the Environmental Protection Agency,

(VI) the National Standards Authority of Ireland, and

(VII) Sustainable Energy Ireland — The Sustainable Energy Authority of Ireland,

and may consult with such other persons as he or she considers appropriate, and

(ii) publish, following consultation in accordance withsubparagraph (i), on the website of the Department of Transport and by any other means as he or she considers appropriate, a draft of the proposed regulations inviting persons to make representations in writing to the Minister for Transport in relation to the proposed regulations within 28 days from the date of publication and consider any representations made to him or her.

(d) The Minister for Transport may, having considered any representations made to him or her underparagraph (c)(ii), make the regulations with or without modification.

(e) When making regulations under this subsection, the Minister for Transport shall have regard to the following:

(i) the effect of such regulations on fuel prices in the State;

(ii) the information submitted by the State to the European Commission pursuant to Article 30(3) of the Directive;

(iii) the integrated national energy and climate plans and corresponding progress reports submitted by the State to the European Commission pursuant to Articles 3, 17 and 20 of Regulation (EU) 2018/1999 of the European Parliament and of the Council of 11 December 2018^1on the Governance of the Energy Union and Climate Action;

(iv) carbon budgets prepared and approved under sections 6A and 6B respectively of the Climate Action andLow Carbon Development Act 2015and sectoral emissions ceilings prepared and approved under section 6C of that Act,

and may have regard to such other matters as he or she considers appropriate relating to the effects, if any, of increased consumption of renewable transport fuel in the State on economic activities in the State and on the environment.]

(2) An application for aF93[renewable transport fuel]obligation certificate shall be made in the prescribed form and shall include the prescribed information, particulars and documentation.

F99[(2A) (a) The Agency shall, in respect of each reporting period, make a determination specifying the closing date for the submission to it of applications forF93[renewable transport fuel]obligation certificates.

(b) The Agency shall publish a determination underparagraph (a)on its website as soon as is practicable after the date of its making.]

F100[(2B) (1) In respect of feedstocks which were previously determined eligible for two certificates per litre prior to the enactment of the Regulations of 2022, which are not explicitly listed in Annex IX, and for which revised determinations under44G (11)are required—

(a) The Agency shall make determinations, in accordance with the provisions of44G(11), as soon as reasonably practicable following enactment of these Regulations;

(b) Following completion of the determinations atsubsection (1)(a), the Agency shall publish a notice on its website of the revised determinations;

(c) The determinations made by the Agency undersubsection (1)(a)shall come into effect for applications made under44G (1)for the obligation period commencing 1 January 2023.]

F101[(3) An application for aF93[renewable transport fuel]obligation certificate may be made at any time during the reporting period in which theF93[renewable transport fuel]was disposed of as referred to insubsection (1)but in any case not later than the closing date specified in respect of the reporting period concerned in a determination made undersubsection (2A).]]

F102[(4) An application for aF93[renewable transport fuel]obligation certificate shall include a statement by theF93[renewable transport fuel]obligation account holder concerned, in the prescribed form and including the prescribed information, particulars and documentation, that he or she has complied with—

F93[(a) the sustainability and greenhouse gas emission savings criteria for renewable transport fuels set out in Schedule 3 to the Renewable Energy Regulations, and as provided for under Article 28(5) of the Directive, and

(b) any requirements for verification of compliance with those sustainability and greenhouse gas emissions savings criteria in accordance with the Renewable Energy Regulations and the European Union (Biofuel Sustainability Criteria) Regulations 2012 (S.I. No. 33 of 2012).]]

F92[(5) An application for aF93[renewable transport fuel]obligation certificate shall include a declaration in the prescribed form by theF93[renewable transport fuel]obligation account holder—

(a) that the information, particulars and documentation included in the application are to the best of his or her knowledge and belief accurate and true,

(b) that theF93[renewable transport fuel]the subject of the application meets such minimum standards in relation to theF93[renewable transport fuel]concerned as the Minister may prescribe undersection 44X, and

(c) that theF93[renewable transport fuel]the subject of the application has not previously been counted towards the discharge of a renewable energy obligation applying in any Member State, including the State.

(6) It shall be a condition of aF93[renewable transport fuel]obligation certificate issued under this section that theF93[renewable transport fuel]obligation account holder to whom the certificate issued complies withsection 44Lin respect of the cancellation of certificates.

(7) The Agency shall not issue aF93[renewable transport fuel]obligation certificate under this section unless theF93[renewable transport fuel]obligation account holder has paid any amount due and owing under this Part to the Agency in respect of any liability arising in respect of the buy-out charge undersection 44Jor theF93[renewable transport fuel]levy, as the case may be.

(8) The Minister may make regulations for the purposes of this section providing for all or any of the following:

(a) the form in which an application for aF93[renewable transport fuel]obligation certificate shall be made, including by electronic means, as appropriate;

(b) the information, particulars and documentation to be included in an application for aF93[renewable transport fuel]obligation certificate including, but not necessarily limited to, the type, nature and quantity ofF93[renewable transport fuel]the subject of the application;

(c) the form and content of the statement to be made for the purposes ofsubsection (4)and the information, particulars and documentation to be included in that statement for those purposes;

(d) the form and content of the declaration to be made for the purposes ofsubsection (5).

(9) For the purposes of this section, the Agency issues aF93[renewable transport fuel]obligation certificate to aF93[renewable transport fuel]obligation account holder by recording the credit of a certificate to theF93[renewable transport fuel]obligation account concerned.

(10) AF93[renewable transport fuel]obligation certificate shall be valid for the aggregate of the period (in this Part referred to as the "period of validity")—

(a) beginning on the first day of the obligation period in which theF93[renewable transport fuel]was disposed of as referred to insubsection (1)to the end of that obligation period, and

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

(11)F93[(a) The Agency may make a determination with regard to certain feedstocks listed in Annex IX Part A, specifically (b)-(d) and (p)-(q) inclusive, for the purposes ofsubsection (1)(a), in which case the Agency shall consult with the persons specified inparagraph (b)and may consult with such other persons as it considers appropriate in order to satisfy itself that the material used to produce the renewable transport fuel concerned falls within Annex IX Part A of the Directive, unless the Commission has previously provided such clarification concerning the feedstock.]

(b) For the purposes ofparagraph (a), the Agency shall consult with—

(i) the National Standards Authority of Ireland,

(ii) Sustainable Energy Ireland—The Sustainable Energy Authority of Ireland,

(iii) the Environmental Protection Agency, and

(iv)F103[the Minister for Transport, Tourism and Sport.]

(12) Where, following consultation undersubsection (11), the Agency is satisfied for the purpose specified inparagraph (a)ofsubsection (11), the Agency shall publish a draft of the proposed determination on its website and by such other means as the Agency considers appropriate inviting persons to make representations in writing to the Agency in relation to the proposed determination within 28 days from the date of publication on its website.

(13) The Agency, having considered any representations made undersubsection (12), shall publish a notice of its determination in theIris Oifigiúiland on its website and by such other means as the Agency considers appropriate.

(14) The Agency shall keep and maintain a list ofF93[renewable transport fuels]in respect of which a determination is made for the purposes ofsubsection (1)(a)and shall publish the list on its website and by such other means as the Agency considers appropriate.

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

(a) knowingly makes any statement or representation (whether written or verbal) which is to his or her knowledge false or misleading in any material respect, or

(b) knowingly conceals any material fact, or

(c) produces or furnishes, or causes or knowingly allows to be produced or furnished, any information, particulars or documentation which he or she knows to be false in a material particular.]

44GA. F104[Obligation to include minimum percentage volume of renewable transport fuel

44GA.—(1) The Minister for Transport may, from time to time, and with the consent of the Minister for Finance and the Minister for Public Expenditure and Reform, make regulations specifying a particular petroleum product in respect of which the Minister for Transport may prescribe a minimum percentage volume of renewable transport fuel specified by the regulations required to be included in that product so that it may be disposed of by sale or otherwise in the State by a renewable transport fuel obligation account holder.

(2) Before making regulations under this section, the Minister for Transport shall—

(a) consult with—

(i) the Minister for the Environment, Climate and Communications,

(ii) the Agency,

(iii) the Environmental Protection Agency,

(iv) the National Standards Authority of Ireland, and

(v) Sustainable Energy Ireland — The Sustainable Energy Authority of Ireland,

and may consult with such other persons as he or she considers appropriate,

(b) publish following consultation in accordance withparagraph (a), on the website of the Department of Transport and by any other means as he or she considers appropriate, a draft of the proposed regulations inviting persons to make representations in writing to the Minister for Transport in relation to the proposed regulations within 28 days from the date of publication and consider any representations made to him or her.

(3) The Minister for Transport may, having considered any representations made to him or her undersubsection (2)(b), make the regulations with or without modification.

(4) When making regulations under this subsection, the Minister for Transport shall have regard to the following:

(a) the effect of such regulations on fuel prices in the State;

(b) the information submitted by the State to the European Commission pursuant to Article 30(3) of the Directive;

(c) the integrated national energy and climate plans and corresponding progress reports submitted by the State to the European Commission pursuant to Articles 3, 17 and 20 of Regulation (EU) 2018/1999 of the European Parliament and of the Council of 11 December 2018^2on the Governance of the Energy Union and Climate Action;

(d) carbon budgets prepared and approved under sections 6A and 6B respectively of theClimate Action and Low Carbon Development Act 2015and sectoral emissions ceilings prepared and approved under section 6C of that Act, and may have regard to such other matters as he or she considers appropriate relating to the effects, if any, of increased consumption of renewable transport fuel in the State on economic activities in the State and on the environment.]

44H. F105[Statement of account.

44H.—F106[(1) The Agency shall give to eachF107[renewable transport fuel]obligation account holder, not later than the date specified in respect of the reporting period concerned in a determination made undersubsection (3A), a statement in such form as the Agency determines specifying—

(a) the number ofF107[renewable transport fuel]obligation certificates (if any) held to the credit of theF107[renewable transport fuel]obligation account concerned on the date of the statement,

(b) the date of each such certificate, and

(c) such other particulars relating to each such certificate as the Agency determines.]

(2)F108[…]

(3) The Agency shall, as soon as is reasonably practicable, on receipt of a request in writing from aF107[renewable transport fuel]obligation account holder, issue a statement in such form as the Agency determines specifying the number ofF107[renewable transport fuel]obligation certificates (if any) held to the credit of that account holder’sF107[renewable transport fuel]obligation account and the date of each such certificate.]

F109[(3A) (a) The Agency shall, in respect of each reporting period, make a determination specifying the date by which it shall issue—

(i) a statement referred to insubsection (1), and

(ii) a statement referred to insubsection (3).

(b) The Agency shall publish a determination underparagraph (a)on its website as soon as is practicable after the date of its making.]

44I. F110[F111[ Compliance with renewable transport fuel obligation.]

44I.—F111[(1) The Agency shall notify each obligated party in such form as the Agency determines within 60 days after the end of the obligation period concerned of—

(a) the renewable transport fuel obligation relating to the obligated party for that period,

(b) theF112[advanced biofuel and renewable fuels of non-biological origin obligation]relating to the obligated party for that period

(c) the renewable transport fuel obligation certificates (if any) held against the renewable transport fuel obligation account concerning(a)and(b)above which may be counted towards the discharge of the renewable transport fuel obligation, andF112[advanced biofuel and renewable fuels of non-biological origin obligation]respectively for that period.

(d) the renewable transport fuel obligation certificates (if any) held that may be counted towards the contributions specified in44C(4)(b)and(c).

(2) For the purposes ofsubsection (1)(c), each certificate shall have a value equivalent to one megajoule of the specified amount calculated in accordance withsection 44C(3)for the purpose of determining the renewable transport fuel obligation.]

F113[(2A) At the end of the 2022 obligation period, the Agency may carry out a calculation as it sees fit and determine the conversion rate applied to certificates expressed in litres held for the 2022 period and the previous periods into certificates expressed in megajoules, for the purposes of determining certificates pursuant tosubsection (6)(c).]

(3) WithinF114[75 days]after the date of the notification undersubsection (1), each obligated party shall, for the purpose of discharging theF111[renewable transport fuel]obligation, notify the Agency in such form as the Agency determines specifying by reference to such particulars as the Agency determines theF111[renewable transport fuel]obligation certificates held to the credit of theF111[renewable transport fuel]obligation account concerned which are to be counted towards the discharge of theF111[renewable transport fuel]obligation notified undersubsection (1).

(4) Where an obligated party fails to notify the Agency within the period specified insubsection (3)of the number ofF111[renewable transport fuel]obligation certificates to be so counted, the Agency shall determine which certificates held to the credit of theF111[renewable transport fuel]obligation account concerned are to be so counted in the date order according to which those certificates were issued and shall notify the obligated party accordingly in such form as the Agency determines as soon as is reasonably practicable.

(5) For the purposes of this section, the discharge of theF111[renewable transport fuel]obligation notified undersubsection (1)shall be effected by recording a debit in theF111[renewable transport fuel]obligation account concerned of theF111[renewable transport fuel]obligation certificates to be counted undersubsection (3)or(4), as appropriate, towards the discharge of theF111[renewable transport fuel]obligation so notified.

(6) (a)F115[Subject toparagraphs (b)and(c)]aF111[renewable transport fuel]obligation certificate, the period of validity of which has not expired, may be counted towards the discharge of theF111[renewable transport fuel]obligation notified undersubsection (1)of the obligated party to whoseF111[renewable transport fuel]obligation account the certificate is credited for any obligation period subsequent to the obligation period in respect of which the certificate issued.

(b)F116[For obligation periods beginning before 1 January 2020, aF111[renewable transport fuel]obligation certificate referred to inparagraph (a)]may not be counted towards the discharge of more than 25 per cent of the amount of theF111[renewable transport fuel]obligation notified to the obligated party undersubsection (1)in respect of that subsequent obligation period.

F111[(c)For obligation periods beginning on or after 1 January 2020, a certificate referred to in paragraph (a) and (b) may not be counted towards the discharge of more than 15 per cent of the amount of the obligation notified to the obligated party under subsection (1) in respect of that subsequent obligation period.]

F117[(d) for obligation periods beginning on or after 1 January 2023, the Minister may also make regulations to specify a percentage (lower than 15 per cent) amount of certificates which may be counted against that obligation period, when considering the amount of buyout price for discharge of the obligations by payment underSection 44J (5)under this Part.

(e) for the purpose of this section, certificates in respect of theF112[advanced biofuel and renewable fuels of non-biological origin obligation]are not interchangeable with certificates in respect of the renewable transport fuel obligation.]

(7) AF111[renewable transport fuel]obligation certificate held to the credit of aF111[renewable transport fuel]obligation account may not be counted towards the discharge of theF111[renewable transport fuel]obligation notified undersubsection (1)in respect of any obligation period which is prior to the period of validity of the certificate concerned.]

44J. F118[F119[ Discharge of renewable transport fuel obligation or advanced biofuel obligation by payment.]

44J.—(1) Where theF120[renewable transport fuel obligation or advanced biofuel and renewable fuels of non-biological origin obligation]notified undersubsection (1)ofsection 44Iis not discharged, in whole or in part, in respect of the obligated party concerned, in accordance with, and in the period specified in,subsection (3)of that section, or, as the case may be, undersubsection (4)of that section, the obligated party shall pay to the Agency an amount in respect of the shortfall (in this section referred to as the "buy-out charge") calculated in accordance with the formula—

X x Y

where—

X is the amount of theF120[renewable transport fuel obligation or advanced biofuel and renewable fuels of non-biological origin obligation]notified undersection 44I(1)which remains undischarged, and

Y is the price perF119[megajoule]ofF119[renewable transport fuel]prescribed in accordance with this section (in this section referred to as the "buy-out price").

(2) For the purposes ofsubsection (1), the Agency shall give a notice in such form as the Agency determines to the obligated party concerned withinF121[14 days]after the end of the period specified insection 44I(3), stating—

(a) the amount of theF120[renewable transport fuel obligation or advanced biofuel and-renewable fuels of non-biological origin obligation]notified undersection 44I(1)which remains undischarged, whether in whole or in part,

F120[(b) the amount of the buy-out charge in respect of the amount of the renewable transport fuel obligation or advanced biofuel and renewable fuels of non-biological origin obligation which remains undischarged,]

(c) the date by which the buy-out charge is to be paid, which date shall not be less thanF121[14 days]from the date of the notice, and

(d) the consequences of non-payment of the buy-out charge in accordance with this section, including recovery of the amount as a simple contract debt, the incurring of interest on the amount and the payment of a late discharge fee.

(3) If all or any part of the buy-out charge notified undersubsection (2)is not paid on or before the date specified in the notice as the date by which the buy-out charge is to be paid, interest on the unpaid amount accrues at the rate prescribed under this section from that date to the date of payment.

(4) The Agency may recover, as a simple contract 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 section in respect of the buy-out charge and any interest that has accrued on that amount.

(5) The Minister may make regulations providing for all or any of the following matters:

(a) subject tosubsection (7)and having considered any representations made underparagraph (a)(ii)of that subsection and subject to the prior consent of the Minister for Finance, the amount of the buy-out price, or any variation of that amount from time to time, having regard to—

(i) the market prices for road transport fuel and the effect of the level of the buy-out price on those market prices,

(ii) the wholesale availability and market prices forF119[renewable transport fuel], and

F119[(iii) the level of the buy-out price required in order for the renewable transport fuel obligation orF120[advanced biofuel and renewable fuels of non-biological origin obligation]to operate effectively;]

(b) subject tosection 44V, the rate of interest on amounts of buy-out charge not paid when due;

(c) the amount of the late discharge feeF119[,]

F122[(d) the provisions and conditions specified insubsection (5)of this section, concerning a buy-out price relating to the renewable transport fuel obligation, and a separate amount of buy-out price with respect to theF120[advanced biofuel and renewable fuels of non-biological origin obligation].]

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

(7) (a) Before making any regulations providing for the amount of the buy-out price, or any variation of that amount from time to time, the Minister—

(i) shall consult with the persons specified inparagraph (b)and may consult with such other persons as he or she considers appropriate, and

(ii) following consultation undersubparagraph (i), shallF119[publish a draft of the proposed regulations].

F123[(b) For the purposes ofparagraph (a), the Minister shall consult with—

(i) the Minister for Finance,

(ii) the Minister for Public Expenditure and Reform,

(iii) the Minister for the Environment, Climate and Communications,

(iv) the Agency,

(v) the Environmental Protection Agency,

(vi) the National Standards Authority of Ireland, and

(vii) Sustainable Energy Ireland — The Sustainable Energy Authority of Ireland.]]

44K. F124[Transfer of F125[renewable transport fuel] obligation certificates.

44K.—(1)F125[Renewable transport fuel]obligation certificates may be transferred from theF125[renewable transport fuel]obligation account holder to whose account the certificates are credited to anotherF125[renewable transport fuel]obligation account holder, subject to this section and any regulations made under it.

(2) Where aF125[renewable transport fuel]obligation account holder proposes to transferF125[renewable transport fuel]obligation certificates to anotherF125[renewable transport fuel]obligation account holder, he or she shall give notice to the Agency in such form as the Agency determines of—

(a) the name and account number of theF125[renewable transport fuel]obligation account holder who proposes to transferF125[renewable transport fuel]obligation certificates (in this section referred to as the "transferor"),

(b) the name and account number of theF125[renewable transport fuel]obligation account holder to whom it is proposed to transfer theF125[renewable transport fuel]obligation certificates (in this section referred to as the "transferee"),

(c) the number and date of eachF125[renewable transport fuel]obligation certificate concerned,

(d) the proposed date of the transfer, and

(e) such other matters as the Agency may determine.

F126[(2A) In order to countF125[renewable transport fuel]obligation certificates against the discharge of aF125[renewable transport fuel]obligation for any obligated period, the notice of transfer for those certificates must be submitted to the Agency within 81 days after the end of the obligation period concerned.]

(3) The Minister, following consultation with the Agency, may make regulations providing for—

(a) the conditions subject to which a transfer may be effected under this section, including the minimum and maximum number ofF125[renewable transport fuel]obligation certificates which may be transferred by anyF125[renewable transport fuel]obligation account holder during any obligation period, and

(b) such other matters relating to the transfer ofF125[renewable transport fuel]obligation certificates as the Minister considers appropriate.

(4) For the purposes of this section, a transfer shall be effected by recording a debit in the transferor’sF125[renewable transport fuel]obligation account and a credit in the transferee’sF125[renewable transport fuel]obligation account of theF125[renewable transport fuel]obligation certificates so transferred.

(5) The Agency shall not effect the transfer of anyF125[renewable transport fuel]obligation certificate—

(a) the period of validity of which has expired, or

(b) which is the subject of a notice of revocation undersection 44Mwhich has not yet taken effect under that section.

(6) This Part applies to aF125[renewable transport fuel]obligation certificate transferred under this section in all respects as it applies to aF125[renewable transport fuel]obligation certificate issued undersection 44Gand aF125[renewable transport fuel]obligation certificate so transferred may be counted by the transferee towards the discharge ofF127[the renewable transport fuel obligation or advanced biofuel and renewable fuels of non-biological origin obligation, as may be the case, notified]to the transferee undersection 44I(1).]

44L. F128[Cancellation of F129[renewable transport fuel] obligation certificate where F129[renewable transport fuel] exported from the State.

44L.—(1) WhereF129[renewable transport fuel]is exported from the State, beingF129[renewable transport fuel]in respect of which aF129[renewable transport fuel]obligation certificate issued undersection 44G, theF129[renewable transport fuel]obligation account holder to whom the certificate issued shall make an application to the Agency to cancel that certificate, whether or not the certificate has been transferred to anotherF129[renewable transport fuel]obligation account holder undersection 44Kbefore or after the date on which theF129[renewable transport fuel]was so exported.

(2) An application undersubsection (1)shall be made within 28 days after the date on which theF129[renewable transport fuel]has been so exported—

(a) in such form as the Agency determines for that purpose, including by electronic means, as appropriate, and

(b) including such information, particulars and documentation as the Agency reasonably requires for the purposes of this section relating to the exportation of theF129[renewable transport fuel]concerned from the State.

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

(a) such additional information, particulars and documentation as the Agency determines for the purposes of an application undersubsection (1), and

(b) such evidence as the Agency may reasonably require in order to verify any information, particulars or documentation given to the Agency in respect of an application undersubsection (1).

(4) A request undersubsection (3)shall be in such form as the Agency determines and shall specify a period of not less than 21 days from the date of the request within which such information, particulars, documentation or evidence, as the case may be, shall be given to the Agency.

(5) Where an application undersubsection (1)to cancel aF129[renewable transport fuel]obligation certificate is made, the Agency shall, as soon as is reasonably practicable, in such form as the Agency determines—

(a) acknowledge receipt of the application, and

(b) where the certificate has been transferred undersection 44K, notify theF129[renewable transport fuel]obligation account holder to whom it has been so transferred.

(6) On the date of the acknowledgement and, as appropriate, notification undersubsection (5)the certificate shall cease to be valid and cancellation of the certificate shall be effected by recording a debit accordingly in theF129[renewable transport fuel]obligation account to which the certificate is credited on the date of the notification.]

44M. F130[Revocation of F131[renewable transport fuel] obligation certificates.

44M.—(1) The Agency may revoke aF131[renewable transport fuel]obligation certificate where—

(a) theF131[renewable transport fuel]obligation account holder has been convicted of an offence undersection 44E,44Gor44U,

(b) theF131[renewable transport fuel]obligation account holder to whom the certificate issued undersection 44Ghas failed to comply with the condition specified insubsection (6)of that section,

(c) in the opinion of the Agency, theF131[renewable transport fuel]obligation certificate was obtained by fraud or misrepresentation,

F132[(ca) theF131[renewable transport fuel]obligation account holder fails to comply with Regulation 7(4) of the European Union (Biofuel Sustainability Criteria) Regulations 2012 (S.I. No. 33 of 2012),]

(d) in the opinion of the Agency, any information, particulars or documentation provided in respect of the application for, or transfer of, theF131[renewable transport fuel]obligation certificate was false or misleading in a material respect, or

(e) theF131[renewable transport fuel]obligation certificate was issued or transferred by virtue of an administrative error.

(2) Before revoking aF131[renewable transport fuel]obligation certificate under this section, the Agency shall give notice, in such form as the Agency determines, of its proposal to revoke the certificate and the reasons for the proposal to theF131[renewable transport fuel]obligation account holder to whom the certificate issued undersection 44Gand, as appropriate, where the certificate concerned was transferred undersection 44K, to the account holder to whom the certificate was so transferred and to whoseF131[renewable transport fuel]obligation account the certificate is credited on the date of the notice.

(3) The notice undersubsection (2)shall state that representations in writing may be made to the Agency in relation to the proposal to revoke not later than 21 days after the date of the notice.

(4) If, after the expiration of 21 days from the date of the notice undersubsection (2)and having considered any representations made to it undersubsection (3), the Agency decides to revoke theF131[renewable transport fuel]obligation certificate it shall give notice, in such form as the Agency determines, of its decision and the reasons for the decision to theF131[renewable transport fuel]obligation account holder and, as appropriate, where the certificate concerned was transferred undersection 44K, the account holder to whom the certificate was so transferred and to whoseF131[renewable transport fuel]obligation account the certificate is credited on the date of the notice.

(5) AF131[renewable transport fuel]obligation account holder who receives a notice undersubsection (4)may appeal to the District Court against the decision within a period of 21 days beginning on the date of such receipt.

(6) On the hearing of an appeal by theF131[renewable transport fuel]obligation account holder to whom the decision relates, the District Court may—

(a) make an order affirming or setting aside the decision of the Agency to revoke theF131[renewable transport fuel]obligation certificate,

(b) make an order remitting the decision of the Agency to revoke theF131[renewable transport fuel]obligation certificate, with or without directions, to the Agency for reconsideration by it and the making of a new decision, or

(c) make any other order that it considers just and equitable in the circumstances.

(7) Where no appeal is made undersubsection (5), the decision of the Agency shall take effect after the end of the period specified in that subsection.

(8) Where an appeal is made undersubsection (5), the decision of the Agency shall stand suspended until the appeal is determined or withdrawn.

(9) The decision of the Agency shall take effect for the purposes ofsubsection (7)or on the determination of the appeal by recording a debit of theF131[renewable transport fuel]obligation certificate in theF131[renewable transport fuel]obligation account to which the certificate is credited.]

44N. F133[F134[Renew-able transport fuel] levy.

44N.—(1) For the purpose of meeting expenses properly incurred or likely to be so incurred, by the Agency and each designated subsidiary in performing functions under this Act,F134[renewable transport fuel]obligation account holders shall, in accordance with this Part and any regulations made undersection 44Tpay to the Agency in each month a levy (in this Act referred to as the "F134[renewable transport fuel]levy") on their relevant disposals ofF134[renewable transport fuel]in the preceding month.

F135[(1A) The rate of theF134[renewable transport fuel]levy shall be€0.001 per litre of relevant disposals ofF134[renewable transport fuel]s.]

(2) A relevant disposal ofF134[renewable transport fuel]is the volume (expressed in litres) ofF134[renewable transport fuel]that in any month aF134[renewable transport fuel]obligation account holder disposes of by sale or otherwise in the State or consumes in the State.

(3) NoF134[renewable transport fuel]levy is payable by aF134[renewable transport fuel]obligation account holder on its relevant disposals ofF134[renewable transport fuel]where theF134[renewable transport fuel]levy has been paid by theF134[renewable transport fuel]obligation account holder from which it acquired theF134[renewable transport fuel].]

44O. F136[Volume assessment.

44O.—(1) Before the end of each month, the Minister shall notify the Agency of the Minister’s assessment of the volume ofF137[renewable transport fuel]appearing to have been relevantly disposed of in the preceding month by eachF137[renewable transport fuel]obligation account holder liable to pay theF137[renewable transport fuel]levy.

(2) The volume assessment is to be based on—

(a) the information given by theF137[renewable transport fuel]obligation account holder in accordance with regulations made undersection 44Urelating to returns, or

(b) if that information has not been given or if the Minister has reason to believe that information so given is inaccurate or incomplete in any material respect, such estimates as appear to the Minister to be reasonable having regard to any other available information.]

44P. F138[Calculation of F139[renewable transport fuel] levy.

44P.—(1) The Minister shall calculate in accordance with this section the amount ofF139[renewable transport fuel]levy payable in respect of a month by eachF139[renewable transport fuel]obligation account holder liable to pay theF139[renewable transport fuel]levy on its relevant disposals ofF139[renewable transport fuel]in the month and shall notify the Agency of that amount.

(2) The amount ofF139[renewable transport fuel]levy shall be calculated by reference to—

(a) theF139[renewable transport fuel]obligation account holder’s relevant disposals ofF139[renewable transport fuel]in the month as specified in its volume assessment for the month, and

F140[(b) the rate ofF139[renewable transport fuel]levy specified insection 44N(1A).]]

44Q. F141[F142[Renew-able transport fuel] levy assessment notice.

44Q.—The Agency shall give eachF142[renewable transport fuel]obligation account holder liable to pay theF142[renewable transport fuel]levy in respect of a month aF142[renewable transport fuel]levy assessment notice in the prescribed form specifying—

(a) theF142[renewable transport fuel]obligation account holder’s relevant disposals ofF142[renewable transport fuel]as specified in its volume assessment for that month,

F143[(b) the rate ofF142[renewable transport fuel]levy specified insection 44N(1A),]

(c) the amount of theF142[renewable transport fuel]levy payable by it in respect of that month as calculated undersection 44P, and

(d) the date, prescribed undersection 44T, on which theF142[renewable transport fuel]levy becomes payable.]

44R. F144[Interest on unpaid amount of assessment.

44R.—(1) If all or any part of the amount specified in aF145[renewable transport fuel]levy assessment notice is not paid on or before the date specified in the notice undersection 44Qas the date on which the amount becomes payable, interest on the unpaid amount accrues at the rate prescribed undersection 44T(g)from that date to the date of payment.

(2) Notwithstandingsubsection (1), interest does not accrue on an amount that, in a review in accordance with regulations made undersection 44T, the Minister determines is not payable.]

44S. F146[Recovery of unpaid F147[renewable transport fuel] levy and interest.

44S.—The Agency may recover, as a simple contract debt in any court of competent jurisdiction, from theF147[renewable transport fuel]obligation account holder by whom it is payable any amount due and owing to the Agency under this Part in respect of theF147[renewable transport fuel]levy and any interest that has accrued on that amount.]

44T. F148[Regulations relating to F149[renewable transport fuel] levy.

44T.—(1) The Minister may make regulations providing for all or any of the following matters relating to theF149[renewable transport fuel]levy:

(a)F150[…]

(b) the form of theF149[renewable transport fuel]assessment notice;

(c) the review by the Minister of aF149[renewable transport fuel]levy assessment notice at the request of aF149[renewable transport fuel]obligation account holder that claims that the notice is erroneous;

(d) the period within which a request for such a review shall be made and the conditions to be satisfied by aF149[renewable transport fuel]obligation account holder before a request may be made;

(e) the date on which payment of theF149[renewable transport fuel]levy becomes due;

(f) the form in which payment of theF149[renewable transport fuel]levy is to be made to the Agency by aF149[renewable transport fuel]obligation account holder;

(g) subject tosection 44V, the rate of interest on amounts ofF149[renewable transport fuel]levy not paid when due;

(h) such other matters as are necessary for or incidental to the imposition, payment and collection of theF149[renewable transport fuel]levy.

(2)F151[…]

(3)F152[…]

(4)F153[…]]

44U. F154[Minister’s power to make regulations relating to returns.

44U.—(1)F155[The Minister may, following consultation with the Minister for Transport, make regulations]for the purposes of this Part, requiring the Agency andF156[renewable transport fuel]obligation account holders to make written returns to the Minister in each month.

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

(a) the information to be contained in returns;

(b) requirements relating to the certification of returns;

(c) the dates by which returns are to be made;

(d) the form in which returns are to be made.

(3) A person commits an offence under this section if the person—

(a) fails to give for a period of 3 consecutive months from the applicable date required undersubsection (2)(c)a return in such form and containing such information as is required undersubsection (2)(a), or

(b) provides in a return information that is false or misleading in a material respect and that the person knows is false or misleading.]

44V. F157[Formula for determining interest rate.

44V.—Regulations undersection 44J(5)(b)or44T(1)(g), as the case may be, may prescribe a formula for determining the interest rate by reference to—

(a) the prevailing Euro Interbank Offered Rate,

(b) an additional rate certified by the Central Bank and Financial Services Authority of Ireland, and

(c) such other additional rate as the Minister considers appropriate taking into account the cost of recovering unpaid levy, including any bank charges the Agency may incur in maintaining a bank overdraft to cover a shortfall in funds arising out of unpaid levy.]

44W. F158[Keeping of records.

44W.—(1) The Minister may make regulations providing for the keeping of specified records byF159[renewable transport fuel]obligation account holders in respect of matters connected with theF159[renewable transport fuel]obligation and theF159[renewable transport fuel]levy, including the form in which and the period for which such records are to be kept.

(2) Regulations made under this section may apply either generally or by reference to a specified class or classes ofF159[renewable transport fuel]obligation account holder.

(3) Regulations made under this section may apply either generally or by reference to a specified class or classes of record.]

44X. F160[F161[ Renewable transport fuel] standards.

44X.—...]

44Y. F162[Exemption from renewable transport fuel obligation in cases of particular urgency

44Y.—(1) The Minister for Transport may determine that oil stocks released, or to be released, by the Agency pursuant to a direction of the Minister undersection 35may, in a case of particular urgency in order to avoid, or mitigate against, a major supply disruption or the risk thereof, be exempt from the renewable transport fuel obligation undersection 44C.

(2) For the purpose of calculating the specified amount undersubsection (3)ofsection 44C, oil stocks which are the subject of an exemption undersubsection (1)shall not be treated as a relevant disposal of petroleum products underF163[the saidsubsection (3)ofsection 44C].

(3) A determination undersubsection (1)shall be made by the Minister for Transport as soon as practicable following the direction of the Minister undersection 35but may be made following the release of the oil stocks the subject of the direction.

(4) For the purposes ofsubsection (1), the Minister shall, as soon as practicable following the making of a direction by him or her undersection 35, notify the Minister for Transport of any oil stocks released or to be released by the Agency in accordance with that section.

(5) The Minister for Transport shall, before making a determination undersubsection (1)—

(a) consult with the Minister and the Agency, and

(b) have regard to—

(i) Article 25(1) of Directive (EU) 2018/2001 of the European Parliament and of the Council of 11 December 2018^3on the promotion of the use of energy from renewable sources,

(ii) Article 7a of Directive 2009/30/EC of the European Parliament and of the Council of 23 April 2009^4amending Directive 98/70/EC as regards the specification of petrol, diesel and gas-oil and introducing a mechanism to monitor and reduce greenhouse gas emissions and amending Council Directive 1999/32/EC as regards the specification of fuel used by inland waterway vessels and repealing Directive 93/12/EEC, and

(iii) carbon budgets prepared and approved under sections 6A and 6B respectively of the Climate Action and Low Carbon Development Act 2015 and sectoral emissions ceilings prepared and approved under section 6C of that Act.

(6) The Minister for Transport shall, as soon as practicable, advise the Minister and the Agency of the making of a determination undersubsection (1)and the Agency shall inform the obligated party concerned.

(7) The Agency shall, when notifying an obligated party undersection 44I, take account of any determination made undersubsection (1).]

PART 6 Enforcement Provisions

45. Definitions for Part 6.

45.— In this Part—

“premises” means any place, ship or other vessel, aircraft, railway wagon or other vehicle and includes any container, storage tank or pipeline used for holding, storing or transporting oil F164[or biofuel, as the case may be];

“relevant activity” means—

F165[(a) any activity connected with the Agency, an oil company, an oil consumer, a biofuel producer or a biofuel supplier, as the case may be, and]

(b) any activity connected with the holding of oil stocks in the State on behalf of another state in accordance with F166[an oil stocks agreement].

46. Authorised officers.

46.— (1) The following persons are authorised officers for the purposes of this Act:

(a) any officer of Customs and Excise;

(b) an auditor appointed by the Agency with the consent of F167[the Minister and the Minister for Transport];

F167[(c) any other person including an officer of the Minister or the Agency appointed to be an authorised officer by the Minister or including an officer of the Minister for Transport appointed to be an authorised officer by the Minister for Transport, as the case may be,]

(2) An appointment under subsection (1)(b) or (c) may, subject to subsection (3), be for a fixed period for the purposes of all or any of the provisions of this Act.

(3) Where the exercise of the powers conferred under section 47 or section 48 relate to a relevant activity of the Agency, such powers may not be exercised by a person appointed by the Agency or an officer of the Agency.

(4) A person appointed to be an authorised officer under subsection (1)(b) or (c) shall, on appointment, be provided with a certificate of appointment issued—

(a) in the case of a person appointed under subsection (1)(b), by the Agency, and

(b) in the case of a person appointed under subsection (1)(c), F167[by the Minister or the Minister for Transport, as the case may be].

(5) An authorised officer, when exercising a power conferred on him or her by this Act shall, if requested by a person affected by the exercise of such power, produce the certificate of his or her appointment to that person.

(6) An appointment under this section as an authorised officer ceases—

(a) if made by the Agency, on the Agency revoking the appointment,

(b) if made by the Minister, on the Minister revoking the appointment,

F168[(ba) if made by the Minister for Transport, on the Minister for Transport revoking the appointment,]

(c) if for a fixed period, on the expiry of that period, or

(d) if the person is an officer of Customs and Excise or an officer of the Minister or the Agency, on that person ceasing to be such officer.

(7) A person who immediately before the commencement of this section was an authorised officer under the European Communities (Minimum Stocks of Petroleum Oils) Regulations 1995 (S.I. No. 96 of 1995) is deemed to have been appointed under this section.

47. Powers of authorised officers.

47.— (1) For the purpose of obtaining any information necessary for the performance by F169[the Minister, the Minister for Transport or the Agency of their respective functions under this Act] (including any functions relating to the holding of oil stocks in the State on behalf of another state in accordance with F170[an oil stocks agreement]), an authorised officer may do any or all of the following:

(a) at all reasonable times enter and inspect any premises at or by means of which a relevant activity is carried on or in which records in relation to such activity are kept;

(b) at such premises, inspect any books, records or other documents (including documents stored in non-legible form) that the officer finds in the course of the inspection, and take copies of them or extracts from them;

(c) direct that such books, records or other documents found at the premises be retained for such period as may be reasonable for further examination;

(d) remove from the premises any such books, records or other documents and retain them for such period as the officer reasonably considers to be necessary for further examination;

(e) require the owner or person in charge of the premises or any person whom the officer reasonably believes to be employed there to give to the officer such assistance and information, and to produce to him or her such books, records or other documents (and in the case of documents stored in non-legible form, produce to the officer legible reproductions of them) that are in that person’s power or procurement, as the officer may reasonably require;

(f) carry out, or have carried out, such examinations, inspections, tests and measurements of oil, F171[biofuel,] plant, equipment, storage tanks, pipelines or any other equipment or appliances at the premises as the officer considers appropriate;

(g) remove, or have removed, from the premises any such oil, F171[biofuel,] equipment or appliance and retain them for such period as the officer reasonably considers to be necessary for further examination;

(h) secure for later inspection any premises or part of any premises in which a relevant activity is carried on or in which records in relation to such activity are kept;

(i) take photographs or make any record or visual recording of any relevant activity carried on at such premises.

F169[(2) Any information obtained by an auditor appointed undersection 46(1)(b)shall be given directly to both the Minister and the Minister for Transport.]

F172[(2A) The Minister or the Minister for Transport, as the case may be, may send to the Agency any information given to him or her undersubsection (2)where he or she considers it appropriate to do so.]

(3) Where an authorised officer in exercise of his or her powers under this section is prevented from entering any premises, an application may be made under section 48 for a warrant authorising such entry.

(4) An authorised officer shall not, other than with the consent of the occupier, enter a private dwelling unless the officer has obtained a warrant under section 48 authorising such entry.

(5) An authorised officer who has reasonable grounds to believe that a person has committed an offence under this Act may require that person to provide the officer with his or her name and the address at which he or she ordinarily resides.

48. Search warrants.

48.— (1) A Judge of the District Court may issue a search warrant if satisfied on the sworn information of an authorised officer that there are reasonable grounds for suspecting that information required by an authorised officer for the purpose of the performance by the Minister or the Agency of their functions under this Act is to be found at any premises where a relevant activity is carried on.

(2) A search warrant issued under this section shall be expressed and operate to authorise a named authorised officer, accompanied by such authorised officers and members of the Garda Síochána as the named officer thinks necessary, at any time or times, within 28 days of the date of issue of the warrant, on production, if so requested, of the warrant, to enter (if need be by reasonable force) such premises as are specified in the warrant.

(3) Where any premises are entered by an authorised officer pursuant to a warrant issued under this section, the officer may, in relation to those premises, exercise all or any of the powers conferred on an authorised officer under section 47.

49. Duty of authorised officers to report certain matters.

49.— (1) An authorised officer who, after entering premises under section 47 or under the authority of a warrant issued under section 48, forms the opinion in the course of exercising his or her powers under section 47 that—

(a) a relevant activity has been or is being carried on by any person at the premises otherwise than in compliance with a regulatory provision, or

(b) there is a risk to the health, safety or welfare of any employees at work on the premises,

shall report the matter to the appropriate authority.

(2) In this section—

“appropriate authority” means—

(a) a member of the Garda Síochána,

(b) the Health and Safety Authority,

(c) the Environmental Protection Agency,

(d) the local authority in whose administrative area the premises are located, or

(e) the Revenue Commissioners;

“regulatory provision” means—

(a) any provision that is contained in or made under an enactment passed for the protection of employees, the protection of the environment or the regulation of planning and development, or

(b) any provision of Chapter 1 of Part 2 of the Finance Act 1999 or of a regulation made under section 104 of that Act.

50. Offences.

50.— A person is guilty of an offence under this section if the person—

(a) obstructs, impedes or assaults an authorised officer in the exercise of a power conferred under section47,

(b) without reasonable excuse, fails or refuses to comply with a direction or requirement of an authorised officer under section 47(1)(c) or (e),

(c) without reasonable excuse, fails to comply with section 62 (4)(b),

(d) alters, suppresses or destroys any books, records or documents (including documents stored in non-legible form) that the person has been required to produce or may reasonably expect to produce,

(e) gives to an authorised officer information that the person knows to be false or misleading in a material respect, or

(f) falsely represents himself or herself to be an authorised officer.

51. Indemnification.

51.— Where the Agency is satisfied that any member of staff of the Agency or an authorised officer appointed by it has carried out his or her duties in relation to the enforcement of the provisions of this Act in good faith, the Agency shall indemnify such member of staff or such authorised officer against all actions or claims that may arise in carrying out those duties.

PART 7 Amendments and Revocation

52. Amendment of section 7 of Act of 2001.

52.— Section 7 of the Act of 2001 is amended—

(a) by deleting subsection (1),

(b) by substituting the following subsection for subsection (2):

“(2) Notwithstanding any enactment or rule of law or any provision contained in the memorandum or articles of association of the Corporation, the Minister may, by order, direct the Corporation to transfer all or any of its assets or liabilities or both to the Minister or other public authority on such terms and conditions as the Minister after consulting with the Minister for Finance thinks fit.”,

(c) by substituting the following subsection for subsection (3):

“(3) Amounts (if any) paid by the Minister in respect of a transfer directed under subsection (2) shall be repaid to the Central Fund out of monies provided by the Oireachtas.”,

and

(d) by deleting subsection (4).

53. Amendment of section 8 of Act of 2001.

53.— Section 8 of the Act of 2001 is amended—

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

“(5) Notwithstanding any enactment or rule of law, the Corporation shall not be liable to repay to the Minister any amount paid by the Minister under the provisions of the guarantee referred to in subsection (1).”,

and

(b) by deleting subsection (6).

54. Amendment of section 9 of Act of 2001.

54.— The following section is substituted for section 9 of the Act of 2001:

“Alteration of memorandum and articles of association of Corporation.

9.— The Corporation shall take such steps as may be necessary under the Companies Acts to alter its memorandum and articles of association for the purpose of making them consistent with this Act.”.

55. Amendment of Third Schedule to Freedom of Information Act 1997.

55.— The Third Schedule to the Freedom of Information Act 1997 is amended by inserting at the end of Part I—

(a) in column (2), “National Oil Reserves Agency Act 2007.”, and

(b) in column (3), opposite the mention in column (2) of the National Oil Reserves Agency Act 2007, “section 24.”.

56. Revocation.

56.— The European Communities (Minimum Stocks of Petroleum Oils) Regulations 1995 (S.I. No. 96 of 1995) are revoked.

PART 8 Miscellaneous Provisions

57. Regulations to give effect to acts of European Communities.

57.— The power to make regulations under this Act includes the power to make provision in such regulations to give effect to—

(a) a provision of the treaties of the European Communities, or

(b) an act adopted by an institution of those Communities.

58. Regulations and orders.

58.— (1) F173[The Minister may make regulations, other than the regulations referred to insection 58A(1)—]

(a) for any purpose in relation to which regulations are provided for in this Act,

(b) for prescribing any matter or thing referred to in this Act as prescribed or to be prescribed, and

(c) generally for the purpose of giving effect to this Act.

(2) The Minister may make orders for any matter in relation to which orders are provided for in this Act.

58A.—(1) The Minister for Transport may make regulations—

(a) for any purpose in relation to which regulations are provided for insectionsF175[…]44E, 44G, 44GA, 44J and 44X, and

(b) for prescribing any matter or thing referred to insectionsF175[…]44E, 44G, 44GA, 44Jand44Xas prescribed or to be prescribed.

(2) The Minister for Transport may make orders for any matter in relation to which orders are provided for insectionsF175[…]44E, 44G, 44GAand44J.]

59. Minister’s power to make regulations relating to returns.

59.— (1) The Minister may make regulations—

(a) for the purposes of Parts 4 and 5, requiring the Agency, oil companies and oil consumers to supply the Minister with written returns in each month, and

(b) for the purposes of F176[an oil stocks agreement], requiring persons holding oil stocks in the State on behalf of another state in accordance with that agreement to supply the Minister with written returns as and when required by the Minister.

(2) Regulations under this section may, among other things, make provision for the following matters:

(a) the information to be contained in returns;

(b) requirements relating to the certification of returns;

(c) the dates by which returns are to be supplied;

(d) the form in which returns are to be supplied;

(e) for the purpose of section 61, procedures for making representations to the Minister.

(3) A person is guilty of an offence under this section if the person—

(a) fails to supply for a period of 3 consecutive months from the applicable date required under subsection (2)(c) a return in such form and containing such information as is required under subsection (2)(a), or

(b) provides in a return information that is false or misleading in a material respect and that the person knows is false or misleading.

59A. F177[Claims for repayment where overpayment in respect of levy or biofuel levy.

59A.—(1) In this section "a person to whom this section applies" means—

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

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

and references to "person" shall be construed accordingly.

(2) Where a person to whom this section applies considers that there has been an overpayment to the Agency in respect of the liability arising underPart 5to pay the levy or underPart 5Ato pay the biofuel levy, as the case may be, the person concerned may make a claim, at such intervals as may be prescribed, to the Minister in the prescribed form for repayment of the amount of the overpayment and including the prescribed information, particulars and documentation.

(3) A claim for repayment under this section shall not be made more than 18 months after the end of year in which the overpayment concerned was made.

(4) Where the Minister is satisfied that an overpayment was made in respect of the liability to pay the levy or biofuel levy, as the case may be, arising during the period in respect of which the claim for repayment is made, the Minister may direct the Agency—

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

(b) to offset the amount of the claim for repayment against any accrued liability (including any underpayment made by a person to whom this section applies in respect of the levy or biofuel levy, as the case may be) of the person concerned, in whole or in part, in respect of the levy or biofuel levy, as the case may be, for any period before or after the period in respect of which the claim for repayment is made and which remains unpaid.

(5) Interest shall not be payable in respect of any part of the overpayment whether repaid or offset underparagraph (a)or(b), as the case may be, ofsubsection (4).

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

(a) the form in which a claim for repayment may be made, including by electronic means, as appropriate;

(b) the intervals at which claims for repayment may be made, which intervals shall not be less than every 3 months beginning on the coming into operation of this section;

(c) such information, particulars and documentation as the Minister may reasonably require to be included in a claim for repayment in order to be satisfied as to the claim being made.]

60. Laying of regulations and orders before Houses of Oireachtas.

60.— (1) Every regulation and order made under this Act shall be laid before each House of the Oireachtas as soon as practicable after it is made.

(2) Either House of the Oireachtas may, by resolution passed within 21 sitting days after the day on which a regulation or an order (other than an order under section 1(2), 4 or 5) was laid before it in accordance with subsection (1), annul the regulation or order.

(3) The annulment of a regulation or order under this section takes effect immediately on the passing of the resolution concerned, but does not affect anything that was done under the regulation or order before the passing of the resolution.

61. Power of Minister to apply for compliance order and issue directions.

61.— (1) If it appears to the Minister that a person has failed to comply with any requirement of regulations relating to returns the Minister, having afforded the person the opportunity to make representations to him or her in accordance with procedures prescribed under section 59(2)(e), may—

(a) apply to the High Court for an order under subsection (3), or

(b) give to the person such directions as the Minister thinks fit for securing compliance with the relevant requirement.

(2) Before making an application under subsection (1)(a), the Minister shall give the person concerned a notice in writing specifying the nature of the default and giving the person a period of 14 days after being notified of the default within which to make good the default.

(3) If satisfied on application under subsection (1)(a) that the person concerned has failed to comply with such requirement, the High Court may make an order requiring that person to comply with the requirement.

62. Minister’s prior approval required for certain contracts, holding contract obligations, etc.

62.— (1) An oil company or oil consumer shall submit contract proposals to the Minister for approval before it enters into a contract with a person (other than the Agency) by which the oil company or the oil consumer, as the case may be, undertakes to hold in the State in accordance with F178[an oil stocks agreement] an agreed volume of oil stocks in respect of the other person’s stockholding obligations.

(2) Before deciding whether to give or withhold approval of proposals submitted under subsection (1), the Minister shall have regard to such factors as he or she considers appropriate, including—

(a) the level of national oil reserves, and

(b) the availability of adequate holding facilities in the State for the purpose of meeting the State’s stockholding obligations.

(3) For the purposes of subsection (2), the Minister may seek the advice of the Agency in relation to the matters referred to in paragraphs (a) and (b) of that subsection.

(4) (a) Where a contract to which subsection (1) relates has been entered into by an oil company or an oil consumer to hold oil stocks in the State in accordance with F178[an oil stocks agreement], then the oil stocks concerned shall be so held by such oil company or oil consumer.

(b) Where in respect of oil stocks a holding contract has been entered into by a person with the Agency and such contract in whole or in part relates to holding of oil stocks in the State, then, subject to paragraph (c), the oil stocks to be held in the State under such contract shall be so held by such person.

(c) Oil stocks maintained in the State for the purposes of paragraph (b) shall be so maintained—

(i) where duly held in conjunction with an oil refining business carried on in the State, as a specific amount of non-identified oil, and

(ii) in any other case, as a specific amount of identified oil which may not be drawn upon or replenished (except by the Agency), but without prejudice to the replacement of the oil from time to time, with the prior consent of the Agency, for the purpose of avoiding degradation of quality.

(5) In this section and section 38 “contract proposals” means—

(a) the name and address of the parties to the contract to hold oil stocks,

(b) the nature and quantity of the stocks,

(c) the location where the stocks are to be held,

(d) the period for which the stocks are to be held, and

(e) such other information as the Minister may require under the State’s stockholding obligations.

63. Burden of proof in certain proceedings.

63.— F179[(1)] Where in proceedings for the recovery of levy a dispute arises as to whether no levy is payable by virtue of section 37(3) or as to whether the terms and conditions have been met for claiming an exemption from levy in accordance with section 38, the burden of proof rests with the defendant oil company or oil consumer.

F180[(2) Where in proceedings for the recovery of biofuel levy a dispute arises as to whether no biofuel levy is payable by virtue ofsection 44N(3), the burden of proof rests with the defendant biofuel obligation account holder.]

64. Prosecution of offences.

64.— F181[(1) Summary proceedings for an offence may be brought and prosecuted—

(a) in the case of an offence undersection 44E, 44Gor44GA, by the Minister for Transport or the Agency,

(b) in the case of an offence undersection 44Uor50, by the Minister or the Agency, and

(c) in the case of an offence undersection 59, by the Minister.]

(2) Notwithstanding section 10(4) of the Petty Sessions (Ireland) Act 1851, proceedings for an offence under this Act may be instituted at any time within 2 years from the date of the alleged commission of the offence.

F182[(3) Unless it is satisfied that there are special and substantial reasons for not so doing, the court shall, where a person is convicted of an offence under this Act, order the person to pay to the Agency the costs and expenses, measured by the court, incurred by the Agency in relation to the investigation, detection or prosecution of the offence.]

65. Offences by bodies corporate.

65.— Where an offence under this Act is committed by a body corporate and is proved to have been committed with the consent or connivance of or to be attributable to any neglect on the part of a person being a director, manager, secretary or other officer of the body corporate or a person who was purporting to act in any such capacity, that person, as well as the body corporate, is guilty of an offence and is liable to be proceeded against and punished as if he or she were guilty of the first-mentioned offence.

66. Penalties.

66.— (1) A person guilty of an offence under this Act is liable on summary conviction to a fine not exceeding €5,000 or imprisonment for a term not exceeding 6 months or both.

(2) If the contravention in respect of which a person is convicted of an offence under this Act continues after the conviction, the person is guilty of a further offence on every day on which the contravention continues and for each such offence the person is liable on summary conviction to a fine not exceeding €250.

67. Giving of notices.

67.— (1) A notice required or permitted under this Act to be given to a person is to be addressed to the person by name and may be given to the person in one of the following ways:

(a) by delivering it to the person;

(b) by leaving it at the address at which the person ordinarily resides or carries on business;

(c) by sending it by post in a pre-paid registered letter to the address at which the person ordinarily resides or carries on business;

(d) if an address has been provided by the person, by leaving it at the address provided or sending it by pre-paid registered post addressed to the person at that address;