Levies a tax on the importation and domestic production of hydrofluorocarbons (HFCs) and perfluorocarbons (PFCs), including recycled HFCs and PFCs (some exemptions are made). In 2004, a scheme, which provides a refund when gas is destroyed, was also introduced. The initial tax on HFCs/PFCs was NOK 180 (appr. 19 Euro) per GWP-tonnes, and in 2017 was NOK 450 (appr.45 Euro) after relatively large increases in 2014 and 2017. The tax now approximately equals the CO2 tax rate on mineral oil. (Seventh National Communication).