The use of biomass in system energetics for the purpose of increasing the share of renewable energy sources in the overall energy mix by biomass and coal co-combustion is not an optimal solution in the light of previous experience in Poland. It is appropriate to develop local biomass market for energy purposes as a basis for future distributed energy generation based on biomass. This solution facilitates the use of ash from biomass combustion for plant fertilisation. The present paper concerns the assessment of the use of ash from combustion of pellets in an innovative gasifying pellet burner – LESTER type, for soil fertilisation. The paper presents the analysis of the content of macro- and microelements in ash against the chemical composition of pellets in relation to permissible contents in fertilisers. The content of phosphorus, potassium, calcium and magnesium in bottom and fly ash from combustion of wood pellet and rye straw in LESTER gasifying burner validates the use of this material for soil fertilisation purposes. However, due to low nitrogen content – comparable to that found in soil, the material is not to be considered as fertiliser supplying this macroelement to soil. The analysed bottom ash used for fertilisation meets the conditions set out in the Regulation of the Minister of Environment of 9 September 2002. However, fly ash should be used with considerable caution due to high content of iron, zinc and nickel. The yield of bottom ash is several times higher than that of fly ash, therefore, the possibility of its use in a form of mixtures in adequate proportions should be considered.