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An HVAC testing company has enquired whether it can apply exemptions to the IGFEI when acquiring or importing fluorinated gases for testing purposes. The DGT has ruled that the destruction of gases after testing does not entitle the company to tax benefits, although provisions for refunds do exist if the equipment is sent outside the territory.
Companies involved in testing or using fluorinated gases must note that post-test destruction does not qualify for tax exemptions, though specific refund mechanisms may apply for exported equipment.
The tax team reviews your specific situation.
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