TAXES on Refrigerants

[Argus]

I need information about TAX. Not a subject to excite everyone, but here goes, and this is the reason:

On the assumption that the new Refrigerant legislation in Europe will not fulfil the Green lobby?s desire (the eradication of Fluorinated gases), there?s more than one way to skin a cat?. and tax is one of them.

I want to make some comparisons on the fiscal measures introduced to curb refrigerant use in some parts of Europe by local taxes, as this area is not a level playing field.

I understand that most European countries impose taxes on Fluorinated refrigerants at the point of sale to the service company. (HCFCs and HFCs).
These can be

• Normal sales taxes or VAT;
• Special punitive taxes on refrigerants;
• Hypothecated taxes. (Hypothecated tax is where the revenue raised is ploughed back into the industry).

I am particularly interested in:

• EU Countries
• Non EU EFTA Countries (Norway, Iceland and Switzerland).
• Other European countries outside the EU, especially new candidate countries,(Bulgaria and Romania).

Information on other countries is welcome also.

I would appreciate some feedback on the taxes by country, please if anyone can help me.
The basic info I need is:

1. What normal sales taxes are levied and at what rate on refrigerants (eg local sales tax, VAT etc.)?
2. Do these tax rates vary from the sales tax for normal commodities?
3. Are there any special taxes on refrigerants alone? If so, how are they calculated?

The last one is of special importance. One country I am interested in particularly is Norway. I understand they have a tax based on the GWP multiplied by 0.18 NKr (the rate may have altered).
Can any Norwegian or Scandinavian members out there shed some light on this? The last time I heard of this one was a couple of years ago and the tax on R407C worked out about ?50 a kg. Is it still in operation?

Thanks in advance?

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