SIST-TP CEN/TR 15738:2008

SLOVENSKI STANDARD
01-december-2008
Naftni proizvodi - Kurilna olja - Potreba, izvedljivost in izsledki za pripravo skupne
evropske specifikacije
Petroleum products - Heating fuels - Need, feasibility and required deliverables for a
common European specification
Erdölprodukte - Heizöle - Notwendigkeit, Möglichkeit und erforderliche Deliverables für
eine allgemeine europäische Spezifikation
Produits pétroliers - Fioul domestique - Besoin, faisabilité et livrables pour des
spécifications européennes communes
Ta slovenski standard je istoveten z: CEN/TR 15738:2008
ICS:
75.160.20 7HNRþDJRULYD Liquid fuels
2003-01.Slovenski inštitut za standardizacijo. Razmnoževanje celote ali delov tega standarda ni dovoljeno.

TECHNICAL REPORT
CEN/TR 15738
RAPPORT TECHNIQUE
TECHNISCHER BERICHT
September 2008
ICS 97.100.40; 75.160.20
English Version
Petroleum products - Heating fuels - Need, feasibility and
required deliverables for a common European specification
Produits pétroliers - Fioul domestique - Besoin, faisabilité et Erdölprodukte - Heizöle - Notwendigkeit, Möglichkeit und
livrables pour des spécifications européennes communes erforderliche Deliverables für eine allgemeine europäische
Spezifikation
This Technical Report was approved by CEN on 23 March 2008. It has been drawn up by the Technical Committee CEN/TC 19.
CEN members are the national standards bodies of Austria, Belgium, Bulgaria, Cyprus, Czech Republic, Denmark, Estonia, Finland,
France, Germany, Greece, Hungary, Iceland, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Norway, Poland, Portugal,
Romania, Slovakia, Slovenia, Spain, Sweden, Switzerland and United Kingdom.
EUROPEAN COMMITTEE FOR STANDARDIZATION
COMITÉ EUROPÉEN DE NORMALISATION
EUROPÄISCHES KOMITEE FÜR NORMUNG
Management Centre: rue de Stassart, 36  B-1050 Brussels
© 2008 CEN All rights of exploitation in any form and by any means reserved Ref. No. CEN/TR 15738:2008: E
worldwide for CEN national Members.

Contents Page
Foreword.4
Introduction.5
1 Summary.6
2 Scope .6
3 Market information .6
3.1 Definitions .6
3.2 Volumes.7
3.3 Market of burner and boiler equipment.11
4 Fuel specifications including alternative components.11
4.1 Europe.11
4.2 Alternative components.12
4.3 Heating oils.12
5 Legislation.12
5.1 Introduction.12
5.2 European Directives .12
5.3 National Legislation.13
5.4 Tax regulations .13
6 Distribution systems .15
6.1 General.15
6.2 UK, Ireland, Netherlands and France.15
6.3 Spain .15
6.4 Norway.15
6.5 Germany, Austria, Italy and Greece.16
6.6 Finland .16
6.7 Belgium.16
6.8 Portugal .17
6.9 Denmark.17
6.10 Sweden .17
6.11 Poland.17
7 Statement of European Heating Industries.17
8 Discussions and conclusion .18
8.1 General conclusion .18
8.2 LHO volume.18
8.3 Market .18
8.4 LHO specifications .19
8.5 LHO qualities.19
8.6 LHO distribution systems.19
8.7 National Regulations and taxes / duties.20
8.8 European LHO standard or reference fuel.20
Annex A (informative) WG 25 “Specification of heating fuel” membership .21
Annex B (informative) LHO Standards overview .22
Annex C (informative) Regulations regarding markers and dyes.26
Annex D (informative) LHO sulfur content .27
Annex E (informative) Excise duty tables of gas oil.28
Annex F (informative) Excise duty in relation to sulfur content .30
Annex G (informative) Excise duty tables of kerosene.31
Annex H (informative) Excise duty for LHO .33
Annex I (informative) Gas oil quality specification.34
Bibliography.35

Foreword
This document (CEN/TR 15738:2008) has been prepared by Technical Committee CEN/TC 19 “Gaseous
and liquid fuels, lubricants and related products of petroleum, synthetic and biological origin”, the secretariat
of which is held by NEN.
Introduction
In Europe the subject of a common standard for heating fuels is not new. This topic often arises in times of
change related to heating fuel qualities or stronger market competition.
In discussions in the early 2000s on new low-sulfur light heating oil (LHO) qualities the question of a common
European standard for LHO was raised again in the mineral oil industry. In 2001, GEME, Non-Road Fuels
Task Force of CONCAWE (The Petroleum Companies Organization for Conservation of Clean Air and Water
in Europe), released a report on fuel specifications [1]. This report contains an overview on market volumes,
specifications and distribution systems for middle distillates including LHO at that time. The resulting
conclusions showed significant differences in the markets and that the most cost effective solution in 2001
was to adopt the situation as it was, i.e. different approaches in different Member States.
In joint meetings of the common Technical Board (TB) of the Association of European Heating Industries
(EHI) and Eurofuel (The European Heating Oil Association) the question of a common European LHO
standard was again discussed. The reason for pursuing the discussion about standardization work on LHO
was argued by EHI in the context of harmonization within the European markets. Therefore the need for a
common European standard analogous to EN 590 [2] for automotive diesel fuel was envisaged.
Furthermore, the finalization of standardization work for FAME in 2003 as a blending component for heating
fuels, and as a heating fuel itself, supported the question “Why doesn't European standard exist for LHO?”
This question was pushed by some market participants mainly by members of Eurofuel but also by some
members of the mineral oil industry. Based on this the subject of a common European standard for heating
fuels was discussed at the CEN/TC 19 plenary meeting in Oslo, 1-3 June 2005. The result of the discussion
is reported in CEN/TC 19 document N 1254 as resolution 51: “CEN/TC 19 requests the WG 25 convenor to
report back on requirements, feasibility and needed deliverables concerning a European Standard on liquid
(heating) fuel before July 2006”.
Receiving that request, CEN/TC 19/WG 25 started, after reconvening the group in April 2006 (see Annex A),
to collect information and data. The conclusions of the report were presented at the CEN/TC 19 plenary
meeting in May 2007 and thereafter being balloted for Technical Committee Approval. The text being
accepted, some of the informative data on taxes were updated to the most recently available information.
Within this report the ideas of the European mineral oil industry and those from EHI have been considered.
1 Summary
Although the EUROSTAT definition of “medium distillates” includes residual fuel oil, the technical experts in
CEN/TC 19/WG 25 (see Annex A) decided that this was outside of the scope of the study and that it was not
necessary to develop a CEN standard for residual fuel oils.
Technically it would be ambitious, although not impossible, to establish a common European LHO standard.
However, other considerations must be taken into account when deciding on a common LHO standard.
The majority of the WG 25 members see no real benefit or necessity for standardising LHO on a European
level. Multiple uses of LHO qualities in some countries is well serviced by the existing supply chain, while for
other countries it would require separate processing or additional infrastructure installation. The impact on
refinery process technology as well as on refinery economics has to be evaluated on a European level
(crude selection, investments in plant technology, separated storage facilities). A cost benefit analysis would
be needed to justify such a large investment.
A common European LHO standard could affect national legislation/regulation in many Member States.
Therefore a political decision applying an EC Mandate may be required giving a clear indication that the
necessary changes in national legislation/regulation will be applied by each member state. This question is
far beyond WG 25 working content limits. The scope of WG 25 is limited to deal with standardisation of
heating fuels and related technical questions.
There is a belief that harmonisation of LHO standards could reduce production costs for oil heating
equipments. It could ease export of oil heating equipment within Europe and open up new markets to
manufacturers. However, the vast majority of experts of WG 25, based on the information made available by
EHI, do not accept these as enough justification to establish a European LHO standard as it will not fully
address the concerns expressed.
It is the WG 25 opinion that improving the reference fuel specification described in EN 267 [3] for this
application would assist in type approval for the equipment manufacturers. Thus, it would address the
concern of the heating equipment industry.
2 Scope
This report gives background information about LHO market volumes, fuel specifications, regulations, taxes,
duties, logistics and distribution systems for LHO in different European countries.
It assesses the necessity, and whether it is appropriate, to recommend the development of a CEN standard
for liquid heating fuels.
3 Market information
NOTE All market statistical data submitted in this report are based on publications of the International Energy
Agency (IEA) and Eurostat. Data reported for Switzerland were submitted by the Swiss Federal Statistical Office. All data
had been summarized by the Austrian Energy Agency (AEA) in a special report [4].
3.1 Definitions
According to the European Energy Balances , the group “medium distillates” covers three main product
groups:
Definitions taken from "The Eurostat Concepts and Definitions Database“.
a) gas oil / diesel: primarily a middle distillate with a distillation range of 180 °C to 380 °C, used as transport
diesel (road and non-road diesel), for heating and for other gas oil purposes (marine, rail traffic,
agriculture and petrochemical feed stock), blending components are included.
b) kerosene / jet fuels: covers kerosene-type jet fuels and other kerosene, these fuels are atmospheric
distillates having a volatility intermediate between those of gasoline and gas oil, with a distillation range
generally between the limits of 100 °C and 300 °C, includes kerosene blending components.
c) residual fuel oil: covers heavy fuel oils including residual components with a kinematic viscosity above
10 cSt at 80 °C (>6 cSt/100 °C), the flash point is always above 50 °C, the density higher than 0,9 g/cm³.
For the product range concerned in this document the term light heating oil, LHO, is used.
Although the definition of “medium distillates” includes residual fuel oil, the technical experts in
CEN/TC 19/WG 25 decided that this was outside of the scope of the study and that it was not necessary to
develop a CEN standard for residual fuel oil. Therefore, the data for residual fuel oils has not been included
in this report (for details of justification see also 7 and 8).
The product groups “gas oil/diesel” and “kerosene/jet fuels” are described further on as “middle distillates”
(MD) in this report.
The data from Eurostat is referenced both by sectors and on country basis. The definition of the different
sectors from Eurostat is given below :
 households: covers the consumption of fuels used for space heating, cooking and water heating;
 road transport: covers diesel used in passenger cars, commercial vehicles and public service vehicles,
including those operated by railway companies;
 inland navigation: covers the consumption of fuels used by inland commercial shipping and leisure craft;
 rail transport: covers the consumption by railways and urban transport systems;
 air transport: covers quantities consumed in aircraft in national and international air traffic;
 industry: covers the consumption of MD in all industrial sectors with the exception of the “Energy sector”;
 services: covers the consumption by public administration and private services;
 agriculture: covers the quantities consumed by agriculture, including engines used for agricultural
transportation.
3.2 Volumes
The different uses of MD cannot be compared directly by country in detail as each country has its own
classification system due to differing usage, tax and national specifications. Therefore the Eurostat statistics
can only provide an approximate overview of the different uses of MD in Europe. The data from 2004 is the
latest complete data set reported.
Table 1 shows the final energy consumption of the product groups “gas oil / diesel” and “kerosene / jet fuels”
in 2004 within the EU 25. A split into different consumption sectors allows some allocations of the fuels used
and is shown in Table 2. The European Energy Balances do not provide separate statistics for gas oil and
diesel. In order to estimate the consumption of diesel and gas oil for each sector some assumptions have to

Definitions taken from "The Eurostat Concepts and Definitions Database“.
be made. Energy stream analysis allows rough estimations. As the use of LHO in the sectors agriculture and
industry are not reported separately, the amount could only be estimated.
Table 1 — MD 2004 consumption in the EU 25
MD 2004 kt %
kerosene / jet fuels 51 398 16,5
gas oil / diesel 260 821 83,5
total 312 219 100,0
After some discussion the experts of WG 25 decided to share the use of MD in the sectors of agriculture and
industry between diesel and gas oil in a ratio of 80/20 as the best assumption on the basis of all available
information. The amount of MD for the sector services will be shared between diesel and gas oil in the ratio
of about 40/60.
Table 2 — MD consumption during 2004 in the EU25 within different sectors (kt)
Sector Diesel Gas oil Kerosene
kt kt kt
164 671 - -
Road transport
Households - 41 336 3 495
Services 7 669 10 810 617
Agriculture 12 362 3 091 -
Industry 11 768 2 942 1 645
Inland navigation 3 711 - -
Railway 2 461 - -
Air transport - - 45 641
Total 202 642 58 179 51 398
Using the above assumptions, the total consumption of MD (gas oil and kerosene) for heating purposes can
be allocated to the consumer groups: households, partially agriculture, industry and services. The total
amount within EU 25 in 2004 is therefore about 58 000 kt, that is a share within MD of about 18 % (i.e.
Figure 1) [4].
As Switzerland is not a member of EU 25 but a significant user of LHO, 5 051 kt must be added to the
consumption tables in 2004. Similarly for Norway an additional 595 kt LHO and 125 kt kerosene for heating
purposes [5] has to be considered. Summarising the assessed data, heating oils within Europe in 2004 on
the product bases of kerosene and LHO had a total market share of about 20 % within the MD segment or
an estimated quantity of about 64 000 kt.

Some small amounts are used as heating oil.
Key
A Gas oil for heating 16 % D Gas oil for other use 12 %
B Kerosene for heating 2 % E Gas oil for transport 57 %
C Kerosene for air transport 13 %
Figure 1 — Share of MD for heating purposes within EU 25 in 2004 in %
It can also be seen that there are significant differences in the individual markets, with Germany and France
using by far the largest quantity of LHO (over 50 % of the total EU demand). Figure 2 shows the estimated
share of consumption of MD (gas oil and kerosene) for heating purposes per country in the EU 25, including
Switzerland and Norway in 2004 in kilo tonnes.

Figure 2 — Estimated share of consumption in kt of MD for heating purposes in 2004
The evaluation of the European MD market shows a significantly increasing use of diesel for road traffic.
Figure 3 shows that diesel consumption in the road traffic sector in EU 25 had increased by 77 % in the
period from 1990 to 2004 . This development was significantly related to an increasing demand for road
transport services (goods and passengers) and an increasing rate of individual mobility . According to the
International Energy Outlook 2006 [6] it is expected that this development will continue for the next decade.
Key
• EU 15 ∆ EU 25
Figure 3 — Consumption in kt of diesel in road transport in the EU
Compared to road transport the consumption of heating oils has declined within the period from 1990 to 2004.
This can clearly be seen, for example, in the households sector (e.g. Figure 4).

Source: Eurostat, Austrian Energy Agency
E.g. in the EU 15 the total transport of goods increased by 14 % from 1993 to 2004 and the share of road transport in
the total transport of goods increased from 75,6 % to 79,2 % in 2004 (source: EUROSTAT).
Key
• EU 15 ∆ EU 25
Figure 4 — Consumption in kt in the sector household of heating oil on basis of gas oil in the EU
Although the consumption of heating fuels also depends on a year’s climate conditions, particularly during
winter, the level in 2004 was about 10 % below the 1990 level. Some of the decline is due to substitution by
other fuels e.g. natural gas and energy saving technologies such as condensing systems. It can be assumed
that this trend will continue as today’s European energy policy prefers increasing consumption of renewable
energy for the production of heat also in the household sector [7].
3.3 Market of burner and boiler equipment
Some statistic information about the European Market of oil fired residential heating systems has been
submitted by European Heating Industries (EHI), technical secretary.
According to the current Eco-design of Boilers & Combi-boilers study [8] in Europe about 20 million oil
heating systems are in operation at this time.
Per year, about 900 000 oil fired units (burner and boiler) will be newly installed or replaced.
4 Fuel specifications including alternative components
4.1 Europe
In Europe separate standards for the main products in the sector of MDs already exist, especially those for
transport, diesel and jet fuel. For diesel it is the European standard, EN 590 [2]; the jet fuel standard is an
international one, ASTM D 1655 [9] kerosene type and AFQRJOS JET A1 respectively. Also the
requirements for MD marine fuels have been harmonized within an international standard, ISO 8217 [10].

Aviation Fuel Quality Requirements for Jointly Operated Systems.
4.2 Alternative components
Additionally for alternative MD components on the basis of FAME, used either as a blending component or
as a neat product for road or heating applications, European standards had been elaborated separately. This
standardization work was initiated on the basis of an EC mandate (M/267) given in 1997 and finished in 2003.
These standards are now in force as EN 14214 [11], FAME for automotive use and EN 14213 [12], FAME for
heating purposes.
In the US “Standard Specification for Biodiesel Fuel (B100) Blend Stock for Middle Distillate Fuels”, ASTM
D 6751 [13], has been established for FAME and is similar to the European specifications EN 14213 and
EN 14214.
Quite a comprehensive overview on possible different liquid and alternative fuels for heating purposes for the
upcoming years is given in a report of CEN/BT/WG 149, “Liquid and Gaseous Alternative Fuels” [14].
4.3 Heating oils
Concerning heating oils, currently no generally harmonised quality requirements or standards exist on the
European level. Some Member states of the EC have elaborated national standards for LHO, some have
other regulations. These are given, for example, by customs authorities or others, such as those defined by
the mineral oil industry itself (e.g. Finland). Another point of complexity arises with the offering of different
LHO low-sulfur qualities in some countries (Germany, Austria, Switzerland, Belgium, Sweden and Norway).
In Annex B a summary of today’s existing LHO specifications within Europe is given. For example, in the
United Kingdom, Italy and Poland, national standards have been established covering all different heating oil
qualities within one single standard. This is quite similar to the situation in the United States of America
where ASTM D 396 [15] covers all grades of heating oils intended for use in various types of fuel burning
equipment under various climatic and operating conditions.
Further, it can be seen that in some European countries LHO complying with the national heating oil
standard can be used for non-heating purposes, for example as a fuel for non-road diesel engines, stationary
diesel engines or in agricultural devices. These qualities are often differentiated by different dyes/markers
and/or different duty rates (see also 5).
5 Legislation
5.1 Introduction
Certain quality parameters and also emission limits for heating oils are defined separately by some EC
countries. This is often achieved by national laws or as part of national standards.
EC Directives define in some cases requirements for product quality and must be transposed into the
national regulations of the member states. Existing EC Directives which are in force having direct
consequences on quality and use of LHO are given in 5.2.
Taxation has an impact on the marketed price and this has consequences regarding the preference for
privileged energy sources within a country or region. National taxation levels can be quite different and have
a big impact on the market price and the usage of the products.
5.2 European Directives
5.2.1 Environmental Directive
These concern the so-called "Sulfur content of certain Liquid Fuels Directive" (SLFD [16]). For LHO in the
SLFD the sulfur content is not allowed to exceed over a defined maximum value:
 from July 2000: gas oil max. 0,20 % (m/m) sulfur;
 from 1 January 2008: gas oil max. 0,10 % (m/m) sulfur.
All national standards of members of the European Union are currently in line with this Directive.
For new member states, a transition time to fully meet the requirements will be agreed in each case.
5.2.2 Fiscal marking of gas oil and kerosene (Euromarker)
The tax related Directive (95/60/EC) [17] imposes the use of a common marker but allows additional national
defined markers and dyes to be added.
The requirements for fiscal marking have been introduced to prevent tax fraud and to ease movement of the
product throughout the EC countries. In the EC Decision of 2001 [18] the type of marker and concentration
has been defined as ’Solvent Yellow’ (SY 124) at a concentration of (min. 6,0 to max. 9,0) mg/l [19].
As SY 124 is a newly introduced marker, some practical experience, including questions on stability and
detection, has been gained with the product in the market. Based on this experience, a decision has been
made for an extension of its use until 2011 before SY 124 has to be proofed again [20].
In Annex C an overview is given of the markers and different dyes used today in different EC member states.
5.2.3 Future developments
In the ongoing update of the Fuels Quality Directive 1998/70/EC (2003/17/EC, [21]) for petrol and diesel fuel
the Commission is proposing non-road diesel fuel to meet the max. 10 mg/kg sulfur specification by the latest
31 December 2009. If this takes place, non-road fuel in the whole EU will be either EN 590 or EN 590 with
dye/marker. Then LHO qualities could thought to be specified only for heating use without engine related
properties.
5.3 National Legislation
Legal references to a standard have to be made by including the publication date of the standard. A change
to a new version of a referenced standard, or the establishment of a new European standard, will require
adaptation of each national law.
In consequence this will lead to additional administration in adapting national legislation for each country.
Therefore the political intention of the EC has to be scrutinized closely for the need to establish and
implement such a new standard.
5.4 Tax regulations
5.4.1 Financial Directives
Minimum taxation on gas oils is regulated in the Council Directive 2003/96/EC [20]. The Energy Taxation
Directive has been established in compliance with Community commitments to integrate environmental
concerns into the energy taxation area and has the intention to improve the functioning of the Internal
Market.
This EC Directive - adopted in 2003 - defines the fiscal structures and the levels of taxation to be imposed on
energy products and electricity. It replaces, with effect from 1 January 2004, Council Directive 92/81/EEC (on
the harmonisation of the structures of excise duties on mineral oils) and Council Directive 92/82/EEC (on the
approximation of the rates of excise duties on mineral oils).
Recently low-sulfur qualities of LHO have been introduced into the market in some European countries.
These products are partially specified in national standards or privileged by tax incentives against
conventional heating fuels. The market shares of low-sulfur products are currently generally low, a small
percentage of the entire LHO market. Low-sulfur products are the preferred heating oil qualities for use in
modern condensing heating systems with high energy efficiency.
An overview on sulfur content in LHO in different European countries is given in Annex D.
The 2003 Treaty of Accession provided for transitional arrangements and specific measures for Romania
and Bulgaria. In addition, two additional Council Directives for specific arrangements were adopted on
29 April 2004 (Directive 2004/74/EC [22] and Directive 2004/75/EC) [23].
The European Commission has established “Excise Duty Tables” showing rates in force in the Member
states of the European Union. The data provided in these tables were updated twice a year by the member
states [24] (Table E.1, columns "Business" and "Non Business use”).
5.4.2 Mineral oil tax for LHO
According to the tax regulation Directive [22] a minimum tax for LHO of 21 EUR/1 000 l was established. This
minimum tax is valid for business and non business use, as in some countries different taxes for different use
have been decreed. Such differences occur in Germany, Malta and in Belgium in combination with the sulfur
content of LHO (for details see Annex F).
In the tables provided by the EC [24], an additional CO tax is already included in the taxes of some countries
(for details see tables in 0), but this varies between member states.
5.4.3 Mineral oil tax kerosene for heating
For kerosene used for heating purposes, no minimum tax has been defined within the tax regulation
Directive [22]. This condition is valid for both, business and non-business use.
5.4.4 Value added tax (VAT) on LHO and kerosene for heating purposes
Across Europe, the VAT rates within each country are defined by national laws and great differences exist
between individual countries.
In the United Kingdom for example, for different uses of LHO and kerosene, a different VAT rate is applied
(17,5 % for non-domestic use; the VAT rate for domestic use for deliveries of less than 2 300 l is 5 %) [25].
5.4.5 Tax incentives for LHO and kerosene for heating purposes
To promote heating oil qualities with lower sulfur content, some countries have introduced tax incentives as
an alternative to changing the national standards (e.g. N, S, DK, and CH [26]). Annex F provides detailed
information on different excise duty in relation to sulfur content of LHO for various European countries,
Annex G such for kerosene used for heating purposes.
Tax incentives for low-sulfur LHO grades (max. 50 mg/kg S) are decreed in Germany starting at 2008-01-01
and are under discussion in Austria. The reason given for considering such support is to enable technology
to accelerate the introduction of high energy efficiency condensing boilers that are supported by Directive
2002/91/EC [27].
In some countries a tax refund will be given if LHO is used for different purposes from heating (e.g. Belgium,
Czech Republic) or during winter (e.g. Greece, Cyprus). Furthermore exemptions of duty for the use in
agriculture or horticulture exist in Greece, Cyprus, and Luxemburg (details see 0).
6 Distribution systems
6.1 General
NOTE The analysis given in this Clause is based on data and standards available in 2006 and 2007. A revision of
EN 590:2004 is planned for 2008, which may change the information, although such is not greatly expected.
A structured overview of existing distribution systems in different European countries is described in detail in
the report from CONCAWE, GEME Non-road fuels task force [1] and will be for the main LHO consumer
countries as follows. In many countries there would be minor exceptions for supplying all logistical and
taxations reasons.
Actual distribution systems are described by country, grouped according to the method in which they supply
the fuels to the consumers.
6.2 UK, Ireland, Netherlands and France
These Member States have essentially two distribution systems handling two separate grades as below:
1) diesel fuel (meeting or extending EN 590:2004 [2] ) without dye/marker is specified for road applications;
2) separate gas oil grade with dye/marker is supplied at a lower duty rate for use as heating oil and for non-
road engine applications (rail, agriculture, industry).
An important aspect in the UK is that the duty point is ex refinery/import terminal so that dye/marker has to
be added at the refinery/import terminal rather than at the distribution terminals as in other countries. In a few
special cases, UK Customs and Excise have granted concessions to allow road diesel (ULSD) to be
dyed/marked downstream of the refinery for supply as non-road fuel, but this requires permission and
justification. Next, the UK and Ireland use kerosene for domestic heating and cooking, which is a separate
stream from gas oil and diesel fuel.
6.3 Spain
Spain’s distribution system is similar to the former group above (UK, Ireland, Netherlands and France)
except that it also has a third grade.
1) Gas oil A: EN 590:2004 [2] without dye/marker for road;
2) Gas oil B: EN 590:1993 [28] with red dye/marker for non-road (2 000 mg/kg sulfur);
3) Gas oil C: (no cetane specification, heavier grade) with blue dye/marker for heating oil.
6.4 Norway
Norway has also the additional complexity of two road grades and the requirements of the authorities are as
follows:
 50 mg/kg S max without dye/marker for road use (diesel),
 500 mg/kg S max with dye/marker for non-road vehicles (diesel)., and
 2 000 mg/kg S max with dye/marker for heating oil.
The grades in use are for the time being:
 10 mg/kg S max without dye/marker for road use,
 500 mg/kg S max with dye/marker for non-road vehicles (also used as heating oil in most places in
summer), and
 500 mg/kg / 2 000 mg/kg S max with dye/marker for heating oil and marine gas oil (in most places 500
mg/kg S max).
In summer the cold properties are the same for all grades. In winter the requirements are much stricter for
road diesel and non-road diesel, than for heating oil and marine gas oil.
6.5 Germany, Austria, Italy and Greece
In these countries the following applies.
 EN 590:2004 diesel is supplied for both road and some or all non-road applications;
 In Italy, EN 590:2004 for non-road application is dyed / marked although, in a special case, no
dyes/markers are required for railways;
 In Greece, EN 590:2004 for non-road applications is not dyed / marked. About non-road fuels
mechanisms exist to be purchased at a lower duty rate. A similar situation exists in Germany and Austria,
where agricultural applications are supplied with EN 590:2004 without dye/marker at a lower duty rate
than road fuel by way of a tax refunding system;
 LHO is a separate grade supplied with dye/marker at a lower duty rate. In Austria, since 1991 the LHO
sulfur content is at a general level of max. 1 000 mg/kg sulfur.
6.6 Finland
In Finland two grades, sulfur free EN 590:2004 and LHO with max. 1 000 mg/kg sulfur, are stored in
terminals of oil companies. Dye and marker are added when tanker trucks are loaded so that three grades
are distributed for the final customers:
1) EN 590:2004 for automotive use (high tax),
2) EN 590:2004 with red colour and Euromarker for non-road use and some environmentally
conscious heating customers (taxed as LHO), and
3) LHO with red colour and Euromarker for heating (low tax).
Sulfur specification of non-road fuel is max. 50 mg/kg which in practice allows transportation with the
same tanker trucks as LHO.
6.7 Belgium
In Belgium, there are currently three grades available.
1) EN 590:2004 for automotive use;
2) NBN T 52-716: 2004 [29] – part A that conforms to EN 590:2004 and contains red dye and Euromarker.
The maximum sulfur content is set to 50 mg/kg. This grade is primarily intended for the market of
heating condensing units. This grade is allowed to be used in non-road applications;
3) NBN T 52-716:2004 – part B is LHO with red dye and Euromarker. This grade is primarily intended for
the heating market. This grade is allowed to be used in non-road applications.
6.8 Portugal
There is no national standard for heating oil or non-road gas oil. However, EN 590:2004 quality with dye is
generally supplied for all gas oil applications due to the low heating oil volumes.
6.9 Denmark
Three different grades are available.
1) EN 590:2004, diesel for road use, as a result of tax incentives, road diesel is already at max. 10 mg/kg;
2) Non-road applications: Denmark has a special non road diesels quality (non EN 590:2004 quality) with
max. 50 mg/kg sulfur;
3) LHO: For heating oil the sulfur content is max. 500 mg/kg, but also non-road gas oil with max. 50 mg/kg
sulfur is used for heating purposes.
6.10 Sweden
Three different grades are available.
1) EN 590:2004, road diesel. As a result of tax incentives, road diesel is already at max. 10 mg/kg.
Additionally the tax incentive is linked to limits on aromatics, PAH, distillation and density as well;
2) Non-road applications: Sweden supplies non-road application (excluding ships, rail and stationary
engines) with road diesel quality (max.10 mg/kg S max). Products for ships, rail and stationary engines
are dyed;
3) Heating oil: The sulfur content is max. 1 000 mg/kg and additionally tax incentive exists for sulfur below
the maximum limit. Heating oil is dyed.
6.11 Poland
Diesel fuel without the addition of markers or dyes also for non-road applications is allowed in EN 590:2004.
Proper levels of sulfur content in fuels for agricultural tractors as well as diesel fuel for non-road use can not
be higher then 50 ppm. Such fuels are not marked and dyed.
For use in non-road engines LHO is delivered with lower tax excise than diesel fuel. Dyes and markers are
introduced by LHO producers at concentrations given by EC regulations. Duty of dying is also demanded for
marine fuels.
Conditions of production and distribution of LHO qualities are corresponding to demands of national quality
standard. Details see Poland under Annex B. According to obligatory regulations, LHO are distributed in two
grades characterized by different maximum sulfur content (2 000 mg/kg S max /3 000 mg/kg S max).
7 Statement of European Heating Industries
Heating systems, using LHO, have been commonly used in many EU countries since the early 1950s. The
requirements for the installation were set on a national basis usually on safe operation to prevent harm to the
consumer.
Additionally, correct and efficient operation of the appliances was essential as the customer needed
assurance the heating and hot water system would always be available. These basic requirements are still
valid today.
In the past, problems with equipment operation were often caused by lack of maintenance, poor
housekeeping affecting the quality of LHO and sometimes the quality of LHO itself. As these fuel qualities
are different from country to country the appliance industry reacted on a case to case basis.
Nowadays the legal requirements for the appliances are for more challenging specifications such as
efficiency and emission levels. They have increased in such a way in numerous Member States that meeting
these requirements has become very difficult. As an example the compliance with the NO -emission
x
requirements is also related to the nitrogen content of the LHO used. This challenge is very difficult to meet
for the manufacturers, as within present design of burners the physical limits have more or less been
reached. It is the belief of the European Heating Industries (EHI) Association that it would be helpful and
necessary for a harmonisation of the LHO used in Europe. If the appliance manufacturer can design for a
uniform LHO throughout Europe, the safe and efficient operation on
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