Payments Data
Every year UK EITI undertakes a process to collect and verify data on the revenues paid by industry to Government and any repayments made by Government to industry.
The EITI Standard requires:
- companies to publish what they pay for oil, gas, quarrying and mining
- governments to disclose what they receive from oil, gas, quarrying and mining.
The aim in disclosing this data is to improve accountability for and public trust in the revenues paid and received for the UK’s oil, gas and mineral resources.
In order to gather this data, each year UK EITI asks companies to disclose payments or repayments made to government agencies that total £86,000 or more. We also ask government agencies to disclose what they receive from oil, gas, mining and quarrying companies. These figures are then reconciled by an independent administrator to ensure accuracy and any differences are accounted for.
Extractive Industries Payments to/refunds from UK Government
The two tables below summarise the reconciled extractive industries payments to and repayments by UK government agencies in 2018. All material differences have been reconciled.
Detailed Extractive Industries Payments to/refunds from UK Government in 2018 [1]
This table provides an overview of the payments and refunds reported by extractive companies and government agencies in 2018, which provides a net total £1,250.21m, made up of tax flows of over £2,087.97m offset by repayments of £837.76k.
The majority of these transactions cover Ring-Fence Corporation Tax and Supplementary Charge payments to HMRC and licence fee payments to the OGA. A total of £24.17m was reported by out-of-scope and non-participating companies and this is subtracted from the overall total, leaving a total of £1,226.05m reported by government and a total of £1,226.11m reported by UK in-scope companies. The final reconciliation shows an unreconciled difference of £0.06m, which works out at 0.005% of the total, highlighting the transparency of the UK sector.
(in £ million)
| Payment stream: | Petroleum Licence Fees | OGA Levy | PRT | RFCT & SC | Mainstream CT | Payments to TCE | Payments to TCE | Payments to CES | Payments to CES | Total payments |
|---|---|---|---|---|---|---|---|---|---|---|
| Type of payee: | Oil & Gas | Oil & Gas | Oil & Gas | Oil & Gas | Other Mining & Quarrying | Oil & Gas | Other Mining & Quarrying | Oil & Gas | Other Mining & Quarrying | All |
| Recipient: | OGA | OGA | HMRC | HMRC | HMRC | TCE | TCE | CES | CES | All |
| Total reported by government agencies | 66.82 | 22.08 | -837.76 | 1,938.93 | 32.85 | 3.20 | 21.97 | 1.90 | 0.21 | 1,250.21 |
| Total reported by government agencies for out-of-scope and non-participating extractive Companies (a) | 6.80 | 1.31 | 0.00 | 13.43 | 1.78 | 0.16 | 0.24 | 0.24 | 0.21 | 24.17 |
| Total reported by government agencies for in-scope extractive companies | 60.02 | 20.77 | -837.76 | 1,925.50 | 31.07 | 3.04 | 21.73 | 1.66 | 0.00 | 1,226.05 |
| Total reported by in-scope extractive companies | 60.04 | 20.80 | -837.76 | 1,925.51 | 31.07 | 3.05 | 21.74 | 1.66 | 0.00 | 1,226.11 |
| Net unreconciled difference (b) | -0.02 | -0.03 | 0.00 | -0.01 | 0.00 | -0.01 | -0.01 | 0.00 | 0.00 | -0.06 |
(a) Includes extractive companies out of scope of the reconciliation because their payments were below the agreed materiality thresholds and those with material payments that declined to participate in the reconciliation process.
(b) All net unreconciled differences are below the materiality deviation agreed by the MSG.
Extractive Industries Payments to/refunds from UK Government in 2018
This table shows a breakdown of payments and refunds of the data in the table above by sector (oil and gas and mining and quarrying) and government agency (OGA, HMRC, TCE and CES) for all the companies that participated in UK EITI for 2018.
(in £ million)
| Type of payee: | Oil & Gas | Other Mining & Quarrying | All | All | All | All | All |
|---|---|---|---|---|---|---|---|
| Recipient: | All | All | OGA | HMRC | TCE | CES | All |
| Total reported by government agencies | 1,195.18 | 55.04 | 88.90 | 1,134.02 | 25.17 | 2.11 | 1,250.21 |
| Total reported by government agencies for out-of-scope and nonparticipating extractive companies (a) | 21.93 | 2.23 | 8.11 | 15.20 | 0.40 | 0.45 | 24.17 |
| Total reported by government agencies for in-scope extractive companies | 1,173.24 | 52.80 | 80.79 | 1,118.82 | 24.77 | 1.66 | 1,226.05 |
| Total reported by in-scope extractive companies | 1,173.30 | 52.81 | 80.84 | 1,118.83 | 24.78 | 1.66 | 1,226.11 |
| Net unreconciled difference (b) | -0.06 | -0.01 | -0.04 | -0.01 | -0.01 | 0.00 | -0.06 |
(a) Includes extractive companies out of scope of the reconciliation because their payments were below the agreed materiality thresholds and those with material payments that declined to participate in the reconciliation process.
(b) All net unreconciled differences are below the materiality deviation agreed by the MSG.
Payments by company and sector
Breakdown of Reconciled Data by Company and Sector
The two tables below set out the detailed results of the reconciliation exercise with post-reconciliation differences noted between amounts reported as paid by in-scope extractive companies and amounts reported as received by government agencies.
Oil & Gas companies
This table lists, in alphabetical order, the oil and gas companies that participated in the 2018 reconciliation process and provides a breakdown of their total payments and receipts against each individual tax and licence regime.
| £000 | As reported by Government Agencies | Total reported by company | ||||||
|---|---|---|---|---|---|---|---|---|
| RFCT & SC | PRT | Petroleum Licence Fees | OGA Levy | Payments to TCE | Payments to CES | Total | ||
| Alpha Petroleum | 1,151.37 2 | 227.52 | 1,378.89 | 1,380.70 | ||||
| ANASURIA HIBISCUS UK Ltd | 3,480.55 | 3,480.55 | 3,480.55 | |||||
| Apache Corporation | 177,500.00 | 1,741.37 | 557.14 | 179,798.51 | 179,806.12 | |||
| BHP Billiton Petroleum Great Britain Ltd | 10,432.04 | 10,432.04 | 10,432.04 | |||||
| BP UK Group | -95,130.38 | 4,053.43 | 1,468.11 | 239.66 | -89,369.18 | -89,369.20 | ||
| CalEnergy Gas Ltd | -105.92 | -105.92 | -105.74 | |||||
| Centrica | 47,400.00 | -57,443.45 | 3,950.23 | 1,480.71 | 668.70 | -3,943.81 | -3,943.81 | |
| Chevron North Sea Ltd | 126,945.45 | -4,724.14 | 1,578.78 | 318.47 | 124,118.56 | 124,127.59 | ||
| CHRYSAOR Holdings Ltd | 898.09 | 494.99 | 1,393.07 | 1,393.07 | ||||
| CNR International UK Investments Ltd | 23,073.18 | -155,030.91 | 304.53 | 576.49 | -131,076.72 | -131,076.72 | ||
| ConocoPhillips UK Ltd | 208,347.19 | -10,813.89 | 4,333.38 | 2,055.91 | 394.53 | 162.04 | 204,479.17 | 204,488.21 |
| Dana Petroleum Ltd | 4,473.99 | -102.90 | 569.88 | 477.21 | 5,418.18 | 5,419.11 | ||
| DYAS UK Limited (a) | 37,909.54 | 37,909.54 | 37,909.54 | |||||
| Endeavour Energy UK Ltd (b) | -11,447.48 | -11,447.48 | -11,447.48 | |||||
| ENI UK Ltd | 135,410.74 | -10,169.94 | 2,267.42 | 330.07 | 1,156.67 | 128,994.96 | 128,991.05 | |
| EnQuest PLC | 4,095.78 | 1,574.12 | 839.90 | 86.36 | 6,596.15 | 6,596.09 | ||
| Equinor UK Ltd (Statoil UK Ltd) (c) | 1,335.29 | 700.10 | 2,035.39 | 2,035.39 | ||||
| ExxonMobil International Ltd | 148,000.00 | -222,583.98 | -74,583.98 | -74,588.22 | ||||
| Hess Ltd | -3,005.27 | -3,005.27 | -3,005.27 | |||||
| Hurricane Energy Plc | 1,930.49 | 96.37 | 2,026.86 | 2,026.93 | ||||
| IGas Energy PLC | 1,374.64 | 128.43 | 1,503.07 | 1,503.07 | ||||
| INEOS Industries | -2,738.06 | 2,317.97 | 350.87 | 129.00 | 454.14 | 513.92 | 515.69 | |
| Ithaca energy UK | 717.56 | 133.88 | 116.22 | 967.66 | 970.55 | |||
| Marathon Oil UK LLC (d) | 24,405.02 | -4,850.75 | 151.07 | 288.60 | 19,993.93 | 19,994.62 | ||
| Marubeni Oil & Gas UK Ltd | -187.26 | -187.26 | 186.85 | |||||
| Neptune Energy (Engie E&P UK Ltd) | -494.40 | 2,365.77 | 416.36 | 2,287.73 | 2,287.73 | |||
| Nexen Petroleum UK Ltd | 461,999.99 | -3,298.63 | 5,897.08 | 621.36 | 465,219.81 | 465,219.82 | ||
| NSMP Operations Ltd | 193.42 | 193.42 | 193.42 | |||||
| Oranje-Nassau Energie Resources Ltd (e) | 2,441.29 | 337.89 | 2,779.18 | 2,779.18 | ||||
| Perenco UK Ltd | 68,000.00 | 3,803.41 | 1,749.60 | 692.11 | 74,245.11 | 74,253.62 | ||
| Premier Oil PLC | -1,529.35 | 3,090.32 | 797.84 | 2,358.81 | 2,361.81 | |||
| Repsol Sinopec Resources UK Ltd | -20,748.62 | -10,508.00 | 1,340.87 | 1,960.27 | -27,955.48 | -27,955.41 | ||
| Royal Dutch Shell PLC | 21,966.80 | -217,702.21 | 2,416.64 | 2,092.42 | 222.20 | -191,004.15 | -191,004.81 | |
| Siccar Point Energy (Holdings) Ltd [incl. OMV (U.K.) Ltd] | 1,771.14 | 101.78 | 1,872.92 | 1,873.20 | ||||
| SSE E&P UK Ltd | -36,480.93 | -36,480.93 | -36,471.03 | |||||
| SUMMIT Exploration and Production | 5,606.07 | 5,606.07 | 5,606.00 | |||||
| Suncor Energy UK Ltd | 294,700.00 | 294,700.00 | 294,700.00 | |||||
| TAQA Bratani Ltd | 26,752.06 | -27,913.81 | 827.22 | 596.89 | 262.37 | 265.93 | ||
| Total E&P UK Ltd | 151,816.88 | 7,919.86 | 1,911.56 | 189.66 | 161,837.95 | 161,843.84 | ||
| Total | 1,925,503 | -837,757 | 60,020 | 20,773 | 3,041 | 1,664 | 1,173,244 | 1,173,300 |
(a) Changed its name to ONE-DYAS E&P Limited during 2019.
(b) Acquired by Waldorf Production UK Limited during 2019.
(c) Changed its name to Equinor UK Ltd during 2018.
(d) Acquired by RockRose group and changed its name to RockRose UKCS8 LLC during 2019.
(e) Changed its name to ONE-DYAS UK Limited during 2019
A total of 39 oil and gas companies and 16 mining and quarrying companies participated in this data collection exercise, with continuing high industry participation. This represents 98% of potential in-scope payments. We consider this to be a comprehensive picture as the vast majority of companies we approached provided their data. The UK EITI Multi-Stakeholder Group is grateful to all those companies that participated in the process this year. This report incorporates information collected up to 16 December 2019. Any information collected after this date has not been included.
This year we have included the following payment streams:
- Oil and gas sector: combined total for Ring-Fence Corporation Tax (RFCT) and Supplementary Charge (SC); Petroleum Revenue Tax and Advance Petroleum Revenue Tax; Petroleum Licence Fees; the OGA Levy; and payments to The Crown Estate and Crown Estate Scotland in respect of pipelines operated by companies that are engaged in UK extractive activities. The MSG agreed that companies which paid in excess of £1 million to the Oil and Gas Authority (OGA) should also be included in the reconciliation.
- Mining and Quarrying sector: Corporation Tax; extractive-related payments to The Crown Estate (TCE) and Crown Estate Scotland (CES); and monetary payments to local planning authorities as part of planning obligations.
The UK EITI MSG has agreed to exclude payments to the Coal Authority as they are no longer material relative to overall government revenues. The MSG believes that their exclusion will not affect the comprehensiveness of UK EITI reporting.
Continuing to shadow the Reports on Payments to Government Regulations 2014, the materiality threshold remained at £86,000, applied to each revenue stream at group level. The government agencies required to report for 2018 UK EITI were HMRC, the OGA, TCE and CES.
Adjustments to the EITI reconciliation scope
Each year the number of companies assessed as in-scope changes as new companies slip above or below the threshold of £86,000 or companies merge. In 2018 the reconciliation was adjusted slightly during the reconciliation exercise as more information on the extractive nature and materiality of payments emerged and we believe that we have captured all material financial flows. The changes are detailed as follows:
| Sector | 2017 Scope | + | - | 2018 Scope |
|---|---|---|---|---|
| Oil & Gas | 41 | 11 | -8 | 44 |
| Mining & Quarrying | 21 | - | -4 | 17 |
| Total | 62 | 11 | -12 | 61 |
Eight companies that were initially sent reporting templates were subsequently excluded from the reconciliation process because as part of the reconciliation exercise it emerged that they made/received no material payments/repayments during the calendar year 2018.
Five companies were added to the reconciliation scope when it was realised that their payments/repayments made to either HMRC or CES exceeding £86,000 for the calendar year 2018.
Six companies were added to the reconciliation scope when it was realised that their payments to the OGA exceeded £1 million for the calendar year 2018.
One coal company was excluded from the reconciliation scope as coal payments are no longer in the reconciliation scope for 2018.
One company was excluded from the reconciliation scope as the payments reported to either HMRC, TCE or CES were below the materiality threshold (£86,000). This has been confirmed by the government agencies.
One company was excluded from the reconciliation scope as it turned out to be a part of a group that was already in-scope.
One company declined to participate in the reconciliation process.
The final number of companies included in the EITI reconciliation scope was therefore 61.
Section 106 (Town and Country Planning Act 1990) Payments
Payments to local planning authorities in England and Wales are required under section 106 of the Town and Country Planning Act 1990 and equivalent legislation in Scotland and Northern Ireland. These are used to mitigate the impact of extractive activities on the local community and benefit local communities. These payments can provide external benefits, including the improvement of local road networks or community facilities.
Payments made under Section 106 (Town and Country Planning Act 1990) or equivalent legislation
Two companies reported material payments under section 106 or equivalent legislation and are detailed in the table below.
£000 | Total reported by company |
Aggregate Industries UK Ltd | 329.06 |
The Banks Group | 347.54 |
Total | 676.60 |
Payments data archive
Please find data on the following payments and repayments under UK EITI since the first report was published covering 2014:
- UK EITI payments to and from government agencies
- UK EITI payments by revenue stream
- UK EITI licence and levy payments
Approach and methodology
The UK EITI approach and methodology for the reconciliation process evolves over time and is kept under review by the UK MSG.
Revenue allocations
View information on where revenues from UK EITI are allocated
Extractive Industries Payments to/refunds from UK Government
The two tables below summarise the reconciled extractive industries payments to and repayments by UK government agencies in 2018. All material differences have been reconciled.
Detailed Extractive Industries Payments to/refunds from UK Government in 2018
This table provides an overview of the payments and refunds reported by extractive companies and government agencies in 2018, which provides a net total £1,250.21m, made up of tax flows of over £2,087.97m offset by repayments of £837.76k.
The majority of these transactions cover Ring-Fence Corporation Tax and Supplementary Charge payments to HMRC and licence fee payments to the OGA. A total of £24.17m was reported by out-of-scope and non-participating companies and this is subtracted from the overall total, leaving a total of £1,226.05m reported by government and a total of £1,226.11m reported by UK in-scope companies.
The final reconciliation shows an unreconciled difference of £0.06m, which works out at 0.005% of the total, highlighting the transparency of the UK sector.
| Payment stream: | Petroleum Licence Fees | OGA Levy | PRT | RFCT & SC | Mainstream CT | Payments to TCE | Payments to TCE | Payments to CES | Payments to CES | Total payments |
|---|---|---|---|---|---|---|---|---|---|---|
| Type of payee: | Oil & Gas | Oil & Gas | Oil & Gas | Oil & Gas | Other Mining & Quarrying | Oil & Gas | Other Mining & Quarrying | Oil & Gas | Other Mining & Quarrying | All |
| Recipient: | OGA | OGA | HMRC | HMRC | HMRC | TCE | TCE | CES | CES | All |
| Total reported by government agencies | 66.82 | 22.08 | -837.76 | 1938.93 | 32.85 | 3.2 | 21.97 | 1.9 | 0.21 | 1250.21 |
| Total reported by government agencies for out-of-scope and non-participating extractive companies* | 6.8 | 1.31 | 0 | 13.43 | 1.78 | 0.16 | 0.24 | 0.24 | 0.21 | 24.16 |
| Total reported by government agencies for in-scope extractive companies | 60.02 | 20.77 | -837.76 | 1925.5 | 31.07 | 3.04 | 21.73 | 1.66 | 0 | 1226.05 |
| Total reported by in-scope extractive companies | 60.04 | 20.8 | -837.76 | 1925.51 | 31.07 | 3.05 | 21.74 | 1.66 | 0 | 1226.11 |
| Net unreconciled difference** | -0.02 | -0.03 | 0 | -0.01 | 0 | -0.01 | -0.01 | 0 | 0 | -0.06 |
* Includes extractive companies out of scope of the reconciliation because their payments were below the agreed materiality
thresholds and those with material payments that declined to participate in the reconciliation process.
** All net unreconciled differences are below the materiality deviation agreed by the MSG.
Latest Payments Data
- Payments DataMining & Quarrying / Oil & Gas
- Payments DataMining & Quarrying / Oil & Gas
- Payments DataMining & Quarrying / Oil & Gas