Source: http://www.legislation.govt.nz/regulation/public/2008/0356/latest/whole.html
Timestamp: 2017-10-23 20:26:58
Document Index: 92715821

Matched Legal Cases: ['art 2', 'art 3', 'art 2', 'art 2', 'art 2', 'art 3', 'art 3']

Climate Change (Liquid Fossil Fuels) Regulations 2008 (SR 2008/356) (as at 29 December 2015) – New Zealand Legislation
Reprint as at 29 December 2015
(SR 2008/356)
Pursuant to section 163 of the Climate Change Response Act 2002, His Excellency the Governor-General, acting on the advice and with the consent of the Executive Council, makes the following regulations.
4 Obligation fuels
6A Threshold for activity of purchasing obligation fuel
7 Collection of information by opt-in obligation fuel participants for purpose of calculating emissions
8 Method of calculating emissions by opt-in obligation fuel participants
Emissions factors for tonnes of carbon dioxide equivalent greenhouse gases per kilolitre
These regulations are the Climate Change (Liquid Fossil Fuels) Regulations 2008.
blend, in relation to a fuel specified in regulation 4(1), means a blend of that fuel that contains at least 1% of a biofuel
class, in relation to obligation fuel, means,—
if there is no unique emissions factor in force in relation to the obligation fuel, a class of obligation fuel listed in paragraphs (a) to (i) of regulation 4(1):
if a unique emissions factor is in force in relation to the obligation fuel, the class of obligation fuel that the unique emissions factor relates to
Excise and Excise-equivalent Duties Table has the same meaning as in section 76A of the Customs and Excise Act 1996
jet fuel means the jet fuel specified in regulation 4(1)﻿(f) or a blend of that fuel
kl means kilolitre
obligation fuel means an obligation fuel specified in regulation 4(1) or a blend of that fuel
obligation fuel participant means a person who is a participant under section 54(1)﻿(a) of the Act in respect of an activity listed in Part 2 of Schedule 3 of the Act
opt-in obligation fuel participant means a person who is a participant under section 54(1)﻿(b) of the Act in respect of an activity listed in Part 3 of Schedule 4 of the Act (and who therefore meets the threshold specified in regulation 6A)
removed for home consumption has the same meaning as in section 72 of the Customs and Excise Act 1996
tCO2e means tonnes of carbon dioxide equivalent greenhouse gas
volume, in relation to an obligation fuel or a biofuel, means,—
at the point of import or removal from a refinery, the quantity of that fuel or biofuel expressed in kilolitres at a temperature of 15ºC; and
at all other times, the quantity of that fuel or biofuel expressed in kilolitres at the ambient temperature.
A unique emissions factor is in force in relation to a class of obligation fuel if—
its use to calculate emissions in relation to the class of obligation fuel has been approved by the EPA under section 91(1) of the Act; and
the approval has not expired or ceased to have effect under section 91(2) of the Act.
Regulation 3(1) class: inserted, on 1 January 2010, by regulation 4(1) of the Climate Change (Liquid Fossil Fuels) Amendment Regulations 2009 (SR 2009/283).
Regulation 3(1) Excise and Excise-equivalent Duties Table: inserted, on 1 January 2010, by section 11(4) of the Customs and Excise Amendment Act 2009 (2009 No 61).
Regulation 3(1) jet fuel: inserted, on 12 December 2013, by regulation 4(1) of the Climate Change (Liquid Fossil Fuels) Amendment Regulations 2013 (SR 2013/380).
Regulation 3(1) obligation jet fuel: revoked, on 12 December 2013, by regulation 4(2) of the Climate Change (Liquid Fossil Fuels) Amendment Regulations 2013 (SR 2013/380).
Regulation 3(1) obligation jet fuel participant: revoked, on 12 December 2013, by regulation 4(3) of the Climate Change (Liquid Fossil Fuels) Amendment Regulations 2013 (SR 2013/380).
Regulation 3(1) opt-in obligation fuel participant: inserted, on 12 December 2013, by regulation 4(4) of the Climate Change (Liquid Fossil Fuels) Amendment Regulations 2013 (SR 2013/380).
Regulation 3(1) unique emissions factor: inserted, on 1 January 2010, by regulation 4(1) of the Climate Change (Liquid Fossil Fuels) Amendment Regulations 2009 (SR 2009/283).
Regulation 3(2): added, on 1 January 2010, by regulation 4(2) of the Climate Change (Liquid Fossil Fuels) Amendment Regulations 2009 (SR 2009/283).
Regulation 3(2)﻿(a): amended, on 5 December 2011, by section 53(2) of the Environmental Protection Authority Act 2011 (2011 No 14).
The following fuels are obligation fuels for the purposes of an activity listed in Part 2 of Schedule 3 of the Act:
motor spirit with a research octane number of less than 95 referred to in—
excise item number 99.75.15C or 99.75.18H of Part A of the Excise and Excise-equivalent Duties Table; or
item number 2710.19.11 or 2710.19.29 in chapter 27 of the Tariff (regular petrol):
motor spirit with a research octane number of 95 or greater referred to in—
excise item number 99.75.18H of Part A of the Excise and Excise-equivalent Duties Table; or
item number 2710.19.11 or 2710.19.29 in chapter 27 of the Tariff (premium petrol):
automotive diesel referred to in—
excise item number 99.75.35H of Part A of the Excise and Excise-equivalent Duties Table; or
item number 2710.19.63 00L in chapter 27 of the Tariff (automotive diesel):
marine diesel referred to in item number 2710.19.65 00C in chapter 27 of the Tariff (marine diesel):
aviation spirit referred to in item number 2710.19.09 00F in chapter 27 of the Tariff (aviation spirit):
jet fuel, kerosene type, referred to in item number 2710.19.45 11H in chapter 27 of the Tariff (jet fuel):
light residual fuel oil referred to in item number 2710.19.71 00C or 2710.19.73 00F in chapter 27 of the Tariff and that has a kinematic viscosity of less than 85 centistokes at 50ºC (light fuel oil):
heavy residual fuel oil referred to in item number 2710.19.71 00C or 2710.19.73 00F in chapter 27 of the Tariff and that has a kinematic viscosity of 85 centistokes or greater at 50ºC (heavy fuel oil):
any other liquid fossil fuel not listed in paragraphs (a) to (h) that is directly combusted when used.
To avoid doubt, the following substances are not obligation fuels:
liquefied petroleum gas referred to in—
excise item number 99.75.60J of Part A of the Excise and Excise-equivalent Duties Table; or
item number 2711.12.00, 2711.13.00, or 2711.14.01 in chapter 27 of the Tariff:
lighting kerosene referred to in item number 2710.19.47 or 2710.19.55 in chapter 27 of the Tariff:
lubricants referred to in item number 2710.19.79 or 2710.19.81 in chapter 27 of the Tariff.
Regulation 4(1)﻿(a)﻿(i): substituted, on 1 January 2010, by section 11(4) of the Customs and Excise Amendment Act 2009 (2009 No 61).
Regulation 4(1)﻿(b)﻿(i): substituted, on 1 January 2010, by section 11(4) of the Customs and Excise Amendment Act 2009 (2009 No 61).
Regulation 4(1)﻿(c)﻿(i): substituted, on 1 January 2010, by section 11(4) of the Customs and Excise Amendment Act 2009 (2009 No 61).
Regulation 4(2)﻿(a)﻿(i): substituted, on 1 January 2010, by section 11(4) of the Customs and Excise Amendment Act 2009 (2009 No 61).
An obligation fuel participant must collect the following information in relation to each class of obligation fuel owned by the participant at the time the fuel is removed for home consumption in accordance with the Customs and Excise Act 1996 or otherwise removed from a refinery during a year:
the volume of the obligation fuel removed for home consumption less the volume of biofuels in that fuel:
the volume of the obligation fuel removed from a refinery other than for home consumption less the volume of biofuels in that fuel:
the volume of the obligation fuel sold by the participant or a third party for use on an international aviation or maritime trip (other than a fishing trip) where the sale is zero-rated under the Goods and Services Tax Act 1985 less the volume of biofuels in that fuel:
the volume of the obligation fuel sold to each opt-in obligation fuel participant where the sale is not zero-rated under the Goods and Services Tax Act 1985 less the volume of biofuels in that fuel:
the volume of the obligation fuel exported where the related sale is zero-rated under the Goods and Services Tax Act 1985 less the volume of biofuels in that fuel—
whether or not the fuel was previously removed for home consumption; and
other than in the circumstances set out in paragraph (c).
In this regulation, third party—
means a person who purchased the obligation fuel from—
the person required to comply with this regulation and regulation 6; or
a person who purchased the obligation fuel from the person referred to in subparagraph (i); but
does not include an opt-in fuel participant.
Regulation 5(1): amended, on 1 January 2010, by regulation 5 of the Climate Change (Liquid Fossil Fuels) Amendment Regulations 2009 (SR 2009/283).
Regulation 5(1)﻿(c): amended, on 1 October 2010, by regulation 4(1) of the Climate Change (Liquid Fossil Fuels) Amendment Regulations 2010 (SR 2010/334).
Regulation 5(1)﻿(d): replaced, on 12 December 2013, by regulation 5 of the Climate Change (Liquid Fossil Fuels) Amendment Regulations 2013 (SR 2013/380).
Regulation 5(2): added, on 1 October 2010, by regulation 4(2) of the Climate Change (Liquid Fossil Fuels) Amendment Regulations 2010 (SR 2010/334).
An obligation fuel participant must calculate the emissions for each class of obligation fuel in respect of which the participant carries out an activity listed in Part 2 of Schedule 3 of the Act in a year in accordance with the following formula:
T = L × E
is the total emissions for the obligation fuel in tonnes
is the kilolitres of the obligation fuel in respect of which emissions are required to be calculated
in relation to a class of obligation fuel for which no unique emissions factor is in force, the emissions factor for the obligation fuel specified in the table set out in the Schedule; or
in relation to a class of obligation fuel for which a unique emissions factor is in force, the unique emissions factor.
For the purposes of subclause (1), L must be calculated as follows:
L = (A + B) − (C + D + E)
is the net volume of the obligation fuel referred to in regulation 5(1)﻿(a) for the year
is the net volume of the obligation fuel referred to in regulation 5(1)﻿(b) for the year
is the net volume of the obligation fuel referred to in regulation 5(1)﻿(c) for the year
is the net volume of the obligation fuel referred to in regulation 5(1)﻿(d) for the year
is the net volume of the obligation fuel referred in regulation 5(1)﻿(e) for the year.
An annual emissions return submitted by an obligation fuel participant must record the participant’s total emissions from an activity listed in Part 2 of Schedule 3 of the Act in the relevant year, calculated by adding together the emissions for each class of obligation fuel calculated under subclause (1).
If an obligation fuel participant is required to submit an emissions return for a period other than a year, this regulation applies with any necessary modifications.
For the purposes of this regulation, a fraction of a kilolitre must be rounded up to the next whole kilolitre if the fraction is 50% or more of a kilolitre; otherwise the fraction of a kilolitre must be rounded down to the previous whole kilolitre.
Regulation 6(1): amended, on 1 January 2010, by regulation 6(1) of the Climate Change (Liquid Fossil Fuels) Amendment Regulations 2009 (SR 2009/283).
Regulation 6(1) formula item E: substituted, on 1 January 2010, by regulation 6(2) of the Climate Change (Liquid Fossil Fuels) Amendment Regulations 2009 (SR 2009/283).
Regulation 6(2) formula item A: amended, on 12 December 2013, by regulation 6(1) of the Climate Change (Liquid Fossil Fuels) Amendment Regulations 2013 (SR 2013/380).
Regulation 6(2) formula item B: amended, on 12 December 2013, by regulation 6(2) of the Climate Change (Liquid Fossil Fuels) Amendment Regulations 2013 (SR 2013/380).
Regulation 6(2) formula item C: amended, on 12 December 2013, by regulation 6(3) of the Climate Change (Liquid Fossil Fuels) Amendment Regulations 2013 (SR 2013/380).
Regulation 6(2) formula item D: replaced, on 12 December 2013, by regulation 6(4) of the Climate Change (Liquid Fossil Fuels) Amendment Regulations 2013 (SR 2013/380).
Regulation 6(2) formula item E: amended, on 12 December 2013, by regulation 6(5) of the Climate Change (Liquid Fossil Fuels) Amendment Regulations 2013 (SR 2013/380).
Regulation 6(3): amended, on 1 January 2010, by regulation 6(3) of the Climate Change (Liquid Fossil Fuels) Amendment Regulations 2009 (SR 2009/283).
The threshold for the activity of purchasing obligation fuel, as described in Part 3 of Schedule 4 of the Act, is the purchase in any year of more than—
10 million litres of jet fuel; or
35 million litres of obligation fuel.
Regulation 6A: inserted, on 13 September 2013, by regulation 7 of the Climate Change (Liquid Fossil Fuels) Amendment Regulations 2013 (SR 2013/380).
An opt-in obligation fuel participant must record the following information in relation to each class of obligation fuel:
the volume of the obligation fuel purchased by that participant from each obligation fuel participant in a year where the sale is not zero-rated under the Goods and Services Tax Act 1985 less the volume of biofuels in that fuel:
the volume of the obligation fuel on-sold by the participant or a third party for use on an international aviation or maritime trip (other than a fishing trip) where the sale is zero-rated under the Goods and Services Tax Act 1985 less the volume of biofuels in that fuel:
the volume of the obligation fuel exported where the related sale is zero-rated under the Goods and Services Tax Act 1985 less the volume of biofuels in that fuel.
Regulation 7: replaced, on 29 December 2015 (applying for the year commencing on 1 January 2015 and for each subsequent year), by regulation 5 of the Climate Change (Liquid Fossil Fuels) Amendment Regulations 2015 (LI 2015/216).
An opt-in obligation fuel participant must calculate the emissions from each class of obligation fuel purchased by that participant from obligation fuel participants in a year in accordance with the following formula:
is the total net kilolitres of the obligation fuel determined under subclause (1AA)
in relation to any class of obligation fuel for which no unique emissions factor is in force, the emissions factor for the obligation fuel specified in the table set out in the Schedule; or
in relation to any class of obligation fuel for which a unique emissions factor is in force, the unique emissions factor.
L = A − (B + C)
is the net volume of the obligation fuel referred to in regulation 7(a) for the year
is the net volume of the obligation fuel referred to in regulation 7(b) for the year
is the net volume of the obligation fuel referred to in regulation 7(c) for the year.
An annual emissions return submitted by an opt-in obligation fuel participant must record the participant’s total emissions from an activity listed in Part 3 of Schedule 4 of the Act in the relevant year, calculated by adding together the emissions for each class of obligation fuel calculated under subclause (1).
If an opt-in obligation fuel participant is required to submit an emissions return for a period other than a year, this regulation applies with any necessary modifications.
Regulation 8 heading: replaced, on 12 December 2013, by regulation 9(1) of the Climate Change (Liquid Fossil Fuels) Amendment Regulations 2013 (SR 2013/380).
Regulation 8(1): amended, on 12 December 2013, by regulation 9(2) of the Climate Change (Liquid Fossil Fuels) Amendment Regulations 2013 (SR 2013/380).
Regulation 8(1): amended, on 12 December 2013, by regulation 9(3) of the Climate Change (Liquid Fossil Fuels) Amendment Regulations 2013 (SR 2013/380).
Regulation 8(1): amended, on 1 January 2010, by regulation 8(1) of the Climate Change (Liquid Fossil Fuels) Amendment Regulations 2009 (SR 2009/283).
Regulation 8(1) formula item T: amended, on 12 December 2013, by regulation 9(3) of the Climate Change (Liquid Fossil Fuels) Amendment Regulations 2013 (SR 2013/380).
Regulation 8(1) formula item L: replaced, on 29 December 2015 (applying for the year commencing on 1 January 2015 and for each subsequent year), by regulation 6(1) of the Climate Change (Liquid Fossil Fuels) Amendment Regulations 2015 (LI 2015/216).
Regulation 8(1) formula item E: substituted, on 1 January 2010, by regulation 8(2) of the Climate Change (Liquid Fossil Fuels) Amendment Regulations 2009 (SR 2009/283).
Regulation 8(1) formula item E paragraph (a): amended, on 12 December 2013, by regulation 9(3) of the Climate Change (Liquid Fossil Fuels) Amendment Regulations 2013 (SR 2013/380).
Regulation 8(1) formula item E paragraph (b): amended, on 12 December 2013, by regulation 9(3) of the Climate Change (Liquid Fossil Fuels) Amendment Regulations 2013 (SR 2013/380).
Regulation 8(1AA): inserted, on 29 December 2015 (applying for the year commencing on 1 January 2015 and for each subsequent year), by regulation 6(2) of the Climate Change (Liquid Fossil Fuels) Amendment Regulations 2015 (LI 2015/216).
Regulation 8(1A): inserted, on 1 January 2010, by regulation 8(3) of the Climate Change (Liquid Fossil Fuels) Amendment Regulations 2009 (SR 2009/283).
Regulation 8(1A): amended, on 12 December 2013, by regulation 9(4) of the Climate Change (Liquid Fossil Fuels) Amendment Regulations 2013 (SR 2013/380).
Regulation 8(1A): amended, on 12 December 2013, by regulation 9(5) of the Climate Change (Liquid Fossil Fuels) Amendment Regulations 2013 (SR 2013/380).
Regulation 8(2): amended, on 12 December 2013, by regulation 9(6) of the Climate Change (Liquid Fossil Fuels) Amendment Regulations 2013 (SR 2013/380).
Schedule Emissions factors for tonnes of carbon dioxide equivalent greenhouse gases per kilolitre
rr 6(1), 8(1)
Obligation fuel Emissions factor in tCO2e/kl
Regular petrol, as per regulation 4(1)﻿(a) 2.310
Premium petrol, as per regulation 4(1)﻿(b) 2.367
Automotive and marine diesel, as per regulation 4(1)﻿(c) and (d) 2.685
Aviation spirit, as per regulation 4(1)﻿(e) 2.201
Jet fuel, as per regulation 4(1)﻿(f) 2.525
Light fuel oil, as per regulation 4(1)﻿(g) 2.929
Heavy fuel oil, as per regulation 4(1)﻿(h) 3.015
Any other fuel referred to in regulation 4(1)﻿(i) 3.299
Schedule: amended (applying from 31 December 2014), on 4 March 2015, by regulation 5 of the Climate Change (Liquid Fossil Fuels) Amendment Regulations 2014 (LI 2014/366).
Schedule: amended, on 1 January 2010, by regulation 9(a) of the Climate Change (Liquid Fossil Fuels) Amendment Regulations 2009 (SR 2009/283).
Schedule: amended, on 1 January 2010, by regulation 9(b) of the Climate Change (Liquid Fossil Fuels) Amendment Regulations 2009 (SR 2009/283).
This is a reprint of the Climate Change (Liquid Fossil Fuels) Regulations 2008 that incorporates all the amendments to those regulations as at the date of the last amendment to them.
Climate Change (Liquid Fossil Fuels) Amendment Regulations 2015 (LI 2015/216)
Climate Change (Liquid Fossil Fuels) Amendment Regulations 2014 (LI 2014/366)
Climate Change (Liquid Fossil Fuels) Amendment Regulations 2013 (SR 2013/380)
Climate Change (Liquid Fossil Fuels) Amendment Regulations 2010 (SR 2010/334)
Climate Change (Liquid Fossil Fuels) Amendment Regulations 2009 (SR 2009/283)