Friday 24 August 2007

Slovakia

Vegetable oil as a fuel seems to be legal and free of tax in Slovakia. This applies to both pure vegetable oil and waste vegetable oil, although collecting waste oil may be subject to controls.

The law on taxing motor fuels is Act 98/2004 on the Excise Duty on Mineral Oil, as amended by act 667/2004. The law specifically taxes mineral oils, which don't include vegetable oil.

There are provisions in the law about mixing "biogenic" material into fossil fuels. This specifically allows things from chapter 15 of the Customs Nomenclature "Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes.". While these sections of the act aren't directly relevant to someone using straight vegetable oil, they do implicitly acknowledge that vegetable oil can be used as an ingredient of fuel, and that it isn't taxed.

Here are links to the two acts, in English:
http://www.finance.gov.sk/EN/Documents/1_Adresar_redaktorov/Fuleova/Mineral_oil_98_2004.pdf
http://www.finance.gov.sk/EN/Documents/1_Adresar_redaktorov/Fuleova/Mineral_oil_667_2004.pdf

Wednesday 22 August 2007

Croatia

Croatian customs officials told us that it is legal and we are welcome to bring our "machine" to their country and run it on any kind of vegetable oil we choose. The officials were concerned that the oil available in Croatia might not be the correct type for the engine, but we can work this out when we get there - the car will run on a wide variety of different oils.

Luxembourg

Information about the law in Luxembourg has been hard to find.

Customs officials in Luxembourg have told us that there doesn't seem to be a law against it.

This suggests that you can use SVO and WVO, although collecting waste is presumably restricted to registered waste carriers, in the same way that it is in other EU countries.


If anyone has any more definitive information about using vegetable oil as a road fuel in Luxembourg, please let us know.

Illegal in Italy

According to italian customs officials, it is illegal to use vegetable oil as a road fuel in Italy.
This applies to all kinds of vegetable oil.
If you are caught doing it, you can be fined thousands of Euros.

Biodiesel is allowed.

Tuesday 14 August 2007

Slovenia

In Slovenia, it is legal and untaxable to use Straight Vegetable Oil as a motor fuel, provided it is compatible with the engine and meets their emissions standards.
I think waste vegetable oil would be taxed as a diesel substitute, as it isn't classed as a biofuel.

This EU report talks about pure vegetable oil in Slovenia:
http://ec.europa.eu/energy/res/legislation/doc/biofuels/member_states/2007_rapports/2003_30_sl_report_en.pdf

It says:"The Excise Duty Act (Slovenian Official Gazette No 84/98, last amended inNo 122/06), which exempts biofuels used as motor fuels from the excise inspection and payment system when used in their pure form."

It goes on to explain that the definition of biofuels for transport includes:"oil produced from plants through pressing, extraction or comparable procedures, crude or refined but chemically unmodified, when compatible with the type of engines involved and the corresponding emission requirements (hereinafter: pure vegetable oil)."

I haven't yet located a copy of the Slovenian Official Gazette No 122/06 to confirm what the EU report says, but I did find an unofficial translation of an earlier version of the law, which doesn't allow SVO:
http://www.mf.gov.si/slov/dav_car/pravilnik_trosarine_ang.pdf

Friday 10 August 2007

Switzerland

The Swiss currently tax imported vegetable oil, although there are proposals to change this law. If the oil is to be used as road fuel, the rate is the same as if it were mineral oil, making it very expensive. I have been told that you won't be taxed if you bring in two litres of vegetable oil, plus whattever is in the fuel tank.

Vegetable Oil that is produced at pilot and demonstration plants, recognised by the Agriculture Office, is free of tax, and legal to use as a fuel. Other vegetable oil (including waste vegetable oil) from non-approved sources would be liable to the mineral oil tax.

This report contains lots of background information.
http://www.globalsubsidies.org/IMG/pdf/Swiss_Support_to_Biofuels2.pdf

Waste Vegetable Oil in the EU

There are international agreements on the transportation of waste.

Waste vegetable oil is treated as waste and therefore you need to register with a competent authority in order to collect, import or tansport it. Here is a list of bodies you can register with:
http://ec.europa.eu/environment/waste/shipments/pdf/list_competent_authorities.pdf
If you are planning on traveling across borders, I think you need to register in each country individually.

When taking waste edible oils from one EU country to another for recycling as fuel, you do not need to notify the authorities each time.
http://eur-lex.europa.eu/LexUriServ/site/en/consleg/1993/R/01993R0259-20020101-en.pdf
http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=OJ:L:2006:190:0001:01:EN:HTML

Thursday 2 August 2007

Belgium

To use waste vegetable oil as a fuel is illegal in Belgium.
To use straight vegetable oil is legal and tax free, as long as you buy it from one of the registered oil producers. To use vegetable oil from any other source is illegal.

I have a list of 11 registered oil producers, but the list says it is not exhaustive. They are farmers and cooperatives of farmers. If you'd like a copy of the list, in PDF format, please contact me.