NOW that the F-Gas qualifications are in place they need to be made to work by ensuring that we implement regimes which will lead to a 'significant' reduction in refrigerant leaks from HFC systems. The question is: will this be achievable in the time allowed?
As ex-IoR president Ray Gluckman reminded us at a recent IoR debate on the subject, the EC is set to review progress in 2011. If they deem that 'significant' progress has not been made in reducing leaks by that time, we risk seeing a ban on HFCs being introduced.

Bearing in mind that in 2011 any EC committee will only have access to, at best, 2010 HFC usage figures, but more likely 2009, any one can see that this leaves very little time to comply. And even if we fully embrace leak-free practices here in the UK, can we guarantee that our efforts are going to be mirrored across all EU member states?

Most air conditioning equipment is included on the government's Energy Technology List and so qualifies for enhanced capital allowances, this tax break of 100% relief in the first year is not thought to be taken up by many end-users.

The Energy Technology List is a boon to consultants and specifiers as a product selection tool but the amount of paperwork required to be completed by the end-user means that so few take advantage of this tax break.

But will this attitude now change under the revised tax system from this April? Companies not taking up the ECA can write down air conditioning equipment over four years but from April the annual allowance drops to 10%.

For expenditure incurred on or after 1 April 2008 for companies or 6 April 2008 for unincorporated businesses, it is proposed that up to £50,000 spent on equipment in one year by any business will be set-off in full against the profits for that year.

This allowance covers most items of equipment purchased by smaller businesses, excluding cars. However, the allowance for building fixtures, which, of course, includes air conditioning, will be reduced to 10% per year on new expenditure not covered by the £50,000 annual allowance.

Will this change prompt more companies to apply for enhanced capital allowances or will it dissuade some companies, unaware of the ECA, from even considering ac?

Not for the first time I find myself agreeing with environmentalists who are up in arms over the introduction in India of a small saloon car for the equivalent of just £1,250.

Has the developing world forgotten that the internal combustion engine was invented by, and solely for, the affluent west and not for poor people? Also, I suppose the Indians are also going to be using our oil to fuel these vehicles.

Do they not realise that this valuable and declining commodity is designed to propel the gas-guzzling 4x4 used solely for the purpose of transporting young Sophie and Tristan to school?
Cars for poor people? Whatever next?