Governmental tax on HFC-refrigerants in Norway (22.12.2002)
Surprisingly the Norwegian government introduced 02.12.2002 an environmental tax on HFC-refrigerants effective from 01.01.2003. Most common HFCs in Norway are R134a, R404A, R507, R407C and R410A. The reason is the quite strong "global warming impact" these substances represents when escaping into the atmosphere (Kyoto-protocol).
HFCs have been subjected to a certain tax from 01.01.2002. A non-profit company (foundation) "Returprosjektet" was in charge of this tax blessed by the Norwegian Pollution Authorities. The customer, if returning his refrigerant, was refunded about twice the tax. The foundation also destroyed, in a safe way, all CFC, HCFC and cleaned HFC. Surplus money in possession of the foundation is granted different projects to minimize the use of HFCs and HCFCs). What will now be the future for this foundation is unclear. The Government says that they also will consider some kind of a refund, but they cannot yet inform such details.
Until now HFC was taxed NOK 75,- per kg regardless of type. HCFC is taxed NOK 20,- per kg. HCFC-substances are not included in the governmental tax, but will still be taxed through the foundation.
In the table below tax for each substance is shown.
1 EUR = NOK 7,30. VAT is 24 %.
| Refrigerant | GWP-factor | Tax pr kg NOK |
Incl VAT NOK |
| R134a | 1300 | 234,,00 | 290,16 |
| R404A | 3260 | 586,80 | 727,63 |
| R507 | 3300 | 594,00 | 736,56 |
| R407C | 1525 | 274,50 | 340,38 |
| R410A | 1725 | 310,50 | 385,02 |
There is no tax on natural refrigerants as ammonia, propane and carbon dioxide. HCFC is taxed by NOK 20,- per kg excl.VAT.
Norway seems to be the country in the world having the highest taxes on HFC-refrigerants. Also some other countries have such taxes, or consider it, but not at the same level.
The new tax will undoubtly result in more refrigerating systems of indirect
type and with small refrigerant charge as well as more installations using
natutal refrigerants. Also the importance of leakage-free installtions will
increase.
Thermoconsult represents competence and knowledge in how to solve problems regarding selection of refrigerants. Please contact us if you need our assistance or need more infomation.