Taxable base, tax rate and gross tax liability
Find out what the taxable base is, the tax rates and how the tax liability is calculated.
The taxable base of the tax shall be the weight of the fluorinated greenhouse gases subject to the tax, expressed in kilograms.
The tax rate results from applying the coefficient 0.015 to the global warming potential (or GWP) corresponding to each fluorinated greenhouse gas subject to the tax at the time of the taxable event, in accordance with the regulations in force at that time, with a maximum limit of 100 euros per kilogramme.For this purpose, the GWP of the gases set out in Annex I to Regulation (EU) 517/2014 shall be considered.For mixtures, the GWP of the mixture is calculated as the weighted average of the sum of the weight fractions of each of the taxed gases multiplied by their GWPs.
The full tax liability is the amount resulting from applying the tax rate to the tax base.In the event that the fluorinated greenhouse gases subject to the tax are contained in products, equipment or apparatus and the data necessary to determine their quantity are not available, it shall be presumed, in the absence of proof to the contrary, that the quantity of gas contained is that established in section Eleven.2 of Article 5 of the Tax Law.(See under Help:"Taxable base and rate of taxation on gases incorporated in equipment and appliances".