GUIDE+: HFC taxes & fiscal incentives for natural refrigerants in Europe

Published: 17 December 2013
Lead authors: Alexandra Maratou,  Klára Skačanová,  Ginta Vanaga
Size: 5.91 MB

Last updated: 30 January 2014

An increasing number of countries in Europe are adopting environmental taxes on HFCs or other fiscal incentives that could encourage the adoption of natural refrigerants. shecco’s GUIDE+ publication provides an excellent overview of existing and upcoming fiscal measures in key European markets, allowing a comparison of the levels of tax or incentive among different countries in Europe and what they mean in terms of refrigerant cost.

shecco’s new publication "GUIDE+: HFC taxes & fiscal incentives for natural refrigerants in Europe" provides a comprehensive overview of existing and proposed fiscal measures in key European countries, aimed at reducing the use and emissions of HFCs in HVAC&R sectors while encouraging the switch to climate-friendly technologies. The measures reviewed in this publication vary from environmental taxes on HFCs, in line with the polluter pays principle, to grants and enhanced tax relief schemes for investments in climate friendly technologies at the national as well as the regional level.


Chapter I: HFC tax and refund schemes – in place


Chapter I of this publication is devoted to those European countries that have already introduced an environmental tax on HFCs. A tax on fluorinated gases is in place in:


  • Denmark
  • Norway
  • Slovenia
  • Spain (as of January 2014)


Chapter II: HFC tax and refund schemes – proposed


Chapter II analyses the HFC tax proposals that have been considered in the past or are still considered by the following European countries:


  • France
  • Poland
  • Sweden 


Chapter III: Fiscal incentives for natural refrigerants


In order to incentivise the use of climate friendly technologies, a number of governments have introduced fiscal measures such as investment grants and accelerated tax relief schemes. The countries covered by Chapter III include:


  • Austria
  • Belgium (Flanders)
  • Germany
  • The Netherlands
  • Switzerland
  • The United Kingdom
About This GUIDE
Country Overview & Comparison
1. HFC Tax & Refund Schemes – In Place
2. HFC Tax & Refund Schemes – Proposed
3. Fiscal Incentives For Natural Refrigerants
References by Country
About the Authors

Alexandra Maratou view profile

Lead author

Environmental and energy issues are the drive and focus in what Alexandra Maratou does. After studying Environmental and Resource Economics at University College London, Alexandra was a research assistant at the Electricity Policy Research Group at the University of Cambridge, UK. Following that, she worked as an intern at Cabinet Dimas, Commissioner for the Environment at the European Commission before joining shecco as Deputy Public Affairs Manager.

Klára Skačanová view profile

Deputy Manager, Market Development

Klara holds a Masters' degree in International Relations from the University of Economics in Bratislava, Slovakia and has a background in European studies and international economic relations. Before joining shecco, she worked at the European Commission and a small business association. At her current position, Klara coordinates team activities in shecco's Business Development department, including for market research, public affairs and international project services. She is an expert on following legislative developments with an impact on the heating and cooling industry at national, European and international level, and informs decision-makers about the latest trends in the field of natural refrigerants.

Ginta Vanaga view profile

Contributing writer

Ginta joined shecco’s Public Affairs team following her Post-Graduate studies in Energy & Climate at the University of Antwerp, Belgium. She holds a Master degree in European Studies from the University of Maastricht, the Netherlands, and has a Bachelor degree in International Relations. Despite her policy-oriented background, genuine interest in climate and environmental issues has been her driving force professionally. Prior to joining shecco, Ginta worked for a small Brussels-based consultancy and was a correspondent in Tallinn, Estonia, for the News Department of Radio Latvia.


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