Energy (Biofuel Obligation and Miscellaneous Provisions) Act 2010
Claims for repayment where overpayment in respect of levy or biofuel levy.
16.— The Principal Act is amended by inserting the following section after section 59:
“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 under Part 5 to pay the levy or under Part 5A to 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 under paragraph ( a) or ( b), as the case may be, of subsection (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.”.