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
Purpose of this blog
While researching the laws regarding vegetable oil as fuel in europe it has become obvious that this information is quite hard to find. We have decided it would be a good idea to show as much of the information that we find as we can all on the same page. We also invite anyone who knows anything about these laws to post comments. This is with regards to using the oil, collecting waste oil and carrying oil in and out of countries.
1 comment:
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