Chapter 8. Refund of taxes on hydrofluorocarbons (HFCs) and perfluorocarbons (PFCs)

Regulations relating to the recycling of waste (Waste Regulations). This is an unofficial translation of the Norwegian regulation.

Laid down pursuant to section 4 of the Act of 11 June 1976 no. 79 relating to the control of products and consumer services (the Product Control Act). Chapter 8 added by regulations no. 1060 of 30 June 2004 (in force from 1 July 2004).

8-1. Purpose

The purpose of the provisions in this chapter is to reduce emissions to the environment of hydrofluorocarbons (HFCs) and perfluorocarbons (PFCs).

8-2. Technical scope

The provisions in this chapter apply to HFCs and PFCs as mentioned in section 3-18-1, paragraph one, of the regulations of 11 December 2001 no. 1451 relating to special taxes, irrespective of whether the substances occur in their pure form, in mixtures of gases or comprise an integral part of products.

The provisions in this chapter do not apply to PFCs that are created in the production of aluminium.

8-3. Right to disbursement

A refund shall be disbursed for the quantity of HFCs and PFCs that is delivered to an approved destruction facility for destruction. The refund rates will equal the differentiated tax rates for the tax on HFCs and PFCs applicable at the time of delivery, cf. the annual resolution of the Storting on taxes and section 3-18-2 of the regulations of 11 December 2001 no. 1451 relating to special taxes.

The right to a refund shall lapse if the waste is not stored at the destruction facility for control for at least two weeks following the submission of the application for a refund. The right to a refund shall also lapse if the waste over the course of this period is not labelled with the name of the person or entity that has delivered the waste or if the waste does not bear a reference to an analysis certificate.

The Environment Agency can lay down more detailed rules relating to the disbursement of refunds in cases where HFC and PFC waste is exported.

8-4. Application

An application for a refund can be submitted by the person or entity that has delivered HFCs and PFCs to a destruction facility. The application is submitted to the Environment Agency or an institution appointed by the Environment Agency.

8-5. Requirements for documentation

The application must contain the result of a sample analysis that shows the quantities and types of HFCs and PFCs that have been delivered to a destruction facility. The analysis shall be carried out in accordance with the Norwegian Standard, or an equivalent method, by an independent third party accredited for the analysis of HFC and PFC.

In addition, the application must contain documentation that shows that the quantity of HFC and PFC for which a refund is sought has been delivered to a destruction facility.

If the application relates to HFC waste that is subject to a declaration requirement in accordance with chapter 11, section 11-12, a copy of the declaration form shall be enclosed with the application.

The Environment Agency may lay down more detailed rules on the requirement for documentation.

8-6. Disbursement

The disbursement is made by the Environment Agency or an institution appointed by the Environment Agency.

8-7. Transitional provisions

A refund can only be claimed for HFCs and PFCs that are delivered to a destruction facility for destruction after these regulations have entered into force.

Until a Norwegian Standard as mentioned in section 8-5 has been drawn up, the analysis methods shall be approved by the Environment Agency.