I don't know if there is more to it than meets the eye, but I have been arrested for failing to provide on my own doorstep even though the officer knew full well the car wasn't capable of going anywhere.
About 3 years ago now (maybe slightly longer), our family car was damaged outside our house by a hit & run driver to the point where the only way it could be moved was if the front wheels were lifted clear of the ground.
I had been on the booze since mid-day and this occured around 9:30pm.
The police were duly called as my neighbours witnessed the whole incident. During the course of the officer taking notes, one of my neighbours stated that 2 men she witnessed entering a house over the road (teenage party in progress) were passengers in the vehicle that hit our car.
I eventually asked the officer if he was going to do anything, and his response was "I'm sorry sir, there isn't enough evidence"
My initial response to that was "Are you taking the pi$$?"
When it became apparent that this cretin was being serious, I told him that he was "about as much use as a chocolate ashtray, and that he might as well f*ck off and I'll deal with it myself"
He duly disappeared, and I went over the road.......
Fast forward 30 minutes, and there is already one trappy teenager who has learnt it is not a good idea to upset somebody who is extremely pi$$ed off, and who has consumed far more alcohol in 10 hours than what is recommended in a month.
Plod turns up again (same copper), knocks on my door, and starts spouting some crap about he believes I have been driving and he requires me to take a breath test. I laughed in his face, told him to leave before he got some of the same as the trappy teenager, and then slammed the door in his face.
He then started shouting through the letterbox that failure to provide was an offence, etc, etc.
Numerous more plod arrive (3 riot vans full of them), and after a bit of arguing through the front door (and another quarter bottle of vodka & some class A's inside me), I once again open the door and tell him to stick his breathalyser up his rectum.
The inevitable obviously happened, and I was led to a waiting police car through a crowd of very angry neighbours who demanded to know why I was being arrested when I was the victim.
I was transported to Aldershot police station where I was fed coffee for around an hour before being put on the Lion Intoximeter where my lowest reading was recorded at 147.
I was then given numerous cups of coffee again (one after the other almost) until around 3:30am when I was bailed to return in 2 weeks.
One week after my arrest, I received the "standard" letter informing me that no action was being taken and that I was also being informed of my obligation to comply with the law.
It turned out (after speaking to two neighbours who are on the council) that my arrest was nothing more than the "easy" option in an attempt to quell any trouble (they were $hit scared to nick the two kids in other words).
So yes, it is an offence to refuse a breathalyser...although I guess I got lucky that night as I had two councillors making lots of noise on my behalf.