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IDG54200 | Information disclosure Gateways with other government departments: Department for Transport

From HM Revenue & Customs · Information Disclosure Guide

The Renewable Transport Fuel Obligation (RTFO) is managed by a team within the Department for Transport (DfT), specifically the Low Carbon Fuels (LCF) Delivery Unit. The purpose of the RTFO is to reduce the UK’s contribution to climate change and its reliance on fossil fuels.

  • road vehicles

  • non-road transports, including non-road mobile machinery (

    )

  • maritime, if the fuel used is a renewable fuel of non-biological origin (

Which part of HMRC can disclose this information?

The Fuel Duty Policy team within CS&TD and Trade Statistics and Customs Analysis team withi Borders and Trade provide this level of information to the Department for Transport (DfT) in accordance with the requirements of the Renewable Transport Fuel Obligation (RTFO) on a monthly basis.

The purpose for which information may be disclosed

To assist the Department for Transport (DfT) in administering the reporting process of obligated fuels companies under the RTFO.

Information which can be disclosed

Information held by HMRC in connection with its functions under or by virtue of the Hydrocarbon Oil Duties Act 1979. This includes information from fuel suppliers’ duty returns to HMRC such as volume of fuels supplied by type.

Procedure to follow

If you are not directly working in the Fuel Duty Policy team within Indirect Tax, CS&TD or the Oil and Gas Sector of Large Business, please seek further advice before disclosing.

Legislation which allows disclosure

Section 18 of the Commissioners for Revenue and Customs Act (CRCA) sets out the specific circumstances in which HMRC may disclose information.

The legal gateway permitting disclosure of information from HMRC to DfT is Section 131A of the Energy Act 2004 as inserted by Schedule 7 Section 6 of the Climate Change Act 2008.

Devolved assemblies

This guidance applies to the whole of the United Kingdom.

Further guidance

If you receive a request for information and are unsure how to proceed please contact your Security & Information Business Partner (SIBP) for advice.