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HFC taxation in Europe and beyond: leveling the playing field for natural refrigerants.

Number: pap. ID23

Author(s) : MARATOU A., SKACANOVA K., CHASSEROT M.

Summary

Several European countries have taken measures to limit emissions through the introduction of a tax on fluorinated gases, giving a strong boost to companies that have developed technologies using natural refrigerants. In Denmark, Norway and Slovenia such measures are in place since several years, while Spain introduced an f-gas tax in 2014. France, Sweden and Poland have in the past examined the possibility of a tax or fee on HFCs. An impressive €55 is payable in 2014 per kilo of R134a in Norway, more than ten times higher than tax levels in Slovenia on f-gases for servicing/maintenance. Despite similarities of the different tax schemes in place, these remain rather fragmented. Norway leads the way in terms of the highest tax rate of about 42t/CO2eq, but also the overall scope and structure of the scheme. Perhaps a less fragmented scheme could result in the future at the European Union level, where the possibility of introducing a EU-wide fee is to be assessed in 2017. Finally, the case of Australia where the HFC levy has met with strong opposition, underlines that to be fully effective an HFC tax needs to be complemented by additional measures, as is the case in Denmark, where a combination of an HFC tax, HFC bans, as well as support for alternatives has put the country’s AC&R industry in a market leading position for natural refrigerant technology.

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Pages: 7 p.

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Details

  • Original title: HFC taxation in Europe and beyond: leveling the playing field for natural refrigerants.
  • Record ID : 30012186
  • Languages: English
  • Subject: Regulation, HFCs alternatives
  • Source: 11th IIR Gustav Lorentzen Conference on Natural Refrigerants (GL2014). Proceedings. Hangzhou, China, August 31-September 2, 2014.
  • Publication date: 2014/08/02

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