HFC Tax: Effective January 1, 2025

Context of the HFC Tax

The tax on hydrofluorocarbons (HFC), established in France by the General Tax Code (Code général des impôts) in Chapter VI, Article 302 bis F, aims to reduce greenhouse gas emissions with high global warming potential (GWP or PRG).

HFCs, used primarily in refrigeration, air conditioning, and heat pump systems, constitute an alternative to chlorofluorocarbons (CFCs) that degraded the ozone layer. However, their significant climate impact makes them a major environmental issue, requiring measures to limit their use.

Objectives of the HFC Tax

1. Reduction of climate emissions

Encourage the transition toward low environmental impact refrigerants.

2. Promotion of sustainable alternatives

Support the adoption of:

• Natural refrigerants (CO₂, ammonia, hydrocarbons)
• Synthetic refrigerants with low GWP

3. Compliance with climate commitments

Contribute to the objectives of:

• The Paris Agreement
• The requirements of the European F-GAS regulation

How the HFC Tax Works

The tax is calculated based on the global warming potential (GWP) of refrigerants and expressed in tonnes of CO₂ equivalent (tCO₂e).

Progressive schedule

The rate evolves progressively according to the following schedule:

Calculation Examples

Example tax for a refrigerant in 2025

Rate: 15 €/tCO₂e

Non-Taxed Alternatives

The following refrigerants are not subject to this tax, as they are not HFCs:

HFO Refrigerants

• R1234yf: GWP = 4
• R1234ze: GWP = 1

Natural Refrigerants

• R717 (NH₃): Ammonia
• R744 (CO₂): Carbon dioxide
• R290: Propane

These alternatives allow you to avoid the tax burden while reducing environmental impact.

Available Alternatives

To reduce environmental impact, several alternatives to HFCs are available:

1. Natural Refrigerants

CO₂ (R744)

• Application: Commercial refrigeration, heat pumps
• Advantages: GWP = 1, non-toxic, non-flammable
• Disadvantages: High operating pressure

Ammonia (R717)

• Application: Industrial refrigeration
• Advantages: GWP = 0, excellent thermodynamic properties
• Disadvantages: Toxicity, requires specific equipment

Hydrocarbons (R290, R600a)

• Application: Commercial, domestic refrigeration
• Advantages: Negligible GWP, high energy efficiency
• Disadvantages: Flammability, usage restrictions

2. HFO Refrigerants

R1234yf

• Application: Automotive air conditioning
• Advantages: GWP = 4, compatibility with existing systems
• Disadvantages: Higher cost

R1234ze

• Application: Commercial refrigeration, heat pumps
• Advantages: GWP = 1, low environmental impact
• Disadvantages: Reduced cooling capacity

3. Transition Blends

Hybrid refrigerants combining HFC and HFO to facilitate the transition while reducing climate impact.

Clarifications on HFOs

Although HFO refrigerants are interesting alternatives due to their low GWP, their atmospheric degradation can produce trifluoroacetic acids (TFA), whose environmental effects require further study.

Find our PFAS article on our LinkedIn page to learn more.

Conclusion

The HFC tax, effective January 1, 2025, will directly impact your costs.

Anticipating this transition toward eco-friendly solutions allows you to:

• Reduce your expenses
• Remain compliant
• Protect your profitability

Act now to:

• Control financial impact
• Strengthen your competitiveness
• Contribute to environmental protection

Additional Resources

Discover our other articles on regulation:

• Key steps for regulatory compliance
• DESP Regulation & The CTP
• DESP 2014/68/EU: GUIDE
• DESP – Directive 2014/68/EU: Compliance
• PFAS and Refrigerants
• EN 378: Risk Analysis
• PFAS – TFA, eternal pollutant and refrigerant

Watch our cDESP tool presentation video

Source: The DCRR Team