This law aims to reduce lifetime greenhouse gas emissions per unit of energy from fuels used in vehicles, mobile machinery, tractors, inland watercraft, and pleasure boats. This law applies to fuel released for consumption in Finland, as specified in section 8 (1) of the Excise Tax Act (182/2010), in motorised vehicles, mobile work machines, agricultural and forestry tractors, and inland waterway vessels and pleasure boats. Additionally, the law applies, under certain conditions, to aviation biofuel and electricity used in road transport.
Notably, it does not apply to fuel provided for consumption by a fuel supplier whose total amount of liquid fuels handed over during the calendar year is no more than one million litres or an equivalent amount of gaseous fuels in terms of energy content. The law also excludes the fuel stored in the state's security reserves, as referenced in the Act on Securing Security of Supply (1390/1992).
