Sweden proposes VAT penalties for certain flame retardants
Sweden has opened a public consultation (deadline 29th May 2015) on proposals for a tax on consumer electronic goods which contain certain chemicals. The published proposal is c. 13 €/kg for printed circuit boards and plastic parts, with a ceiling of c. 34 € per electronic appliance. 50% / 75% tax reductions are proposed to apply to products which contain no halogenated compounds (additive / reactive) and no “additive phosphorus compounds”.
pinfa has submitted evidence that this targeting of “additive phosphorus compounds” will be counter-productive, as it will impact effective, safer PIN flame retardants, necessary to achieve fire safety in many polymers. pinfa also emphasises that this wording will also impact simple inorganic phosphorus compounds with no health or environmental impact concern, as well as natural phosphorus-based or bio-based flame retardants.
Sweden Government report on new economic instruments in the area of chemicals, 30th March 2015 and report SOU 2015:30 “Report of the Chemical Tax Commission, Stockholm 2015: chemical tax on certain consumer goods containing chemicals” (in Swedish with English summary) http://www.regeringen.se/sb/d/19734/a/256626Consultation: Regeringskansliet, Finansdepartementet, Skatte-och tullavdelningen, Att: Johan Westlund, Jakobsgatan 24, 103 33 Stockholm, Sweden.