To implement the gradual reduction of the quantities of hydrofluorocarbons that can be placed on the Union market, Regulation (EU) No 517/2014 subjects the placing on the Union market of at least 100 tonnes of CO₂ equivalent of hydrofluorocarbons per year to quantitative limits.

A reference value should be determined by the Commission, every three years, for each importer and producer that has lawfully placed on the market hydrofluorocarbons for a relevant reference period as reported under Article 19 of Regulation (EU) No 517/2014. The quantitative limits, within the 3 years period, for each of these undertakings for the placing on the market of hydrofluorocarbons per year will subsequently be determined and allocated yearly on the basis of their individual reference values in accordance with Annex VI to Regulation (EU) No 517/2014 and may also include additional quantities allocated in accordance with Article 16(4) and Annex VI to that Regulation.

In accordance with Article 16(3) and Annex V to Regulation (EU) No 517/2014, the reference value for each producer and importer should be calculated on the basis of the annual average of the quantities of hydrofluorocarbons lawfully placed on the market from 1 January 2015 for the years available, as reported under Article 19 of Regulation (EU) No 517/2014, while excluding quantities of hydrofluorocarbons for the usage referred to in Article 15(2) of that Regulation during the same period, on the basis of available data.

The annual average of the quantities lawfully placed on the market by an importer or producer should be calculated on the basis of the formula laid down in parameter 4M of the Annex to Commission Implementing Regulation (EU) No 1191/20142 and adding any authorisations to use quota carried out in accordance with Article 18(2) of Regulation (EU) No 517/2014 by that same importer or producer in the calendar year concerned.

For determining the reference values for the period 2021-2023, any data reported by producers and importers in accordance with Article 19 of Regulation (EU) No 517/2014 for 2015, 2016, 2017 and 2018, and for 2019 should be taken into account, as well as additional verified data for 2015, 2016 and 2017 as submitted by companies established within the United Kingdom.

For determining the reference values for the period 2021-2023, only the period starting with the year for which quota had been allocated for the first time in accordance with Article 16(5) of Regulation (EU) No 517/2014, or only the period starting with the year in which the undertaking lawfully placed hydrofluorocarbons on the market for the first time as reported under Article 19 of that Regulation, whichever event occurred first, should be taken into account. This rule should not apply if an undertaking has been placing hydrofluorocarbons on the market on the basis of quota, which includes quota transferred to that undertaking in accordance with Article 18(1) of Regulation (EU) No 517/2014, and the sum of quota transferred in all years starting with 2015 is equal or above the 100 tonnes of CO₂ equivalent limit set out in Article 15(2) of that Regulation. In this latter case, the period starting from 2015 should be taken into account, since the transferred quota was originally carried out on the basis of placing on the market in earlier years.

In accordance with Article 7(1) of Commission Implementing Regulation (EU) 2019/6613, all importers or producers that share the same beneficial owner(s) are considered as one single undertaking for the purpose of the determination of reference values. The undertakings covered by Article 7(1) of Implementing Regulation (EU) 2019/661 should be determined with regard to the factual situation which can be proven to exist up until the time of the adoption of this Decision.

In accordance with Article 7(1) of Implementing Regulation (EU) 2019/661, where all undertakings of the same beneficial owner(s) are considered as one single importer or producer, only one reference value should be determined. Unless indicated otherwise by the beneficial owner(s), the single undertaking for which the sole reference value for all undertakings of the same beneficial owner(s) is established, is the undertaking of the same beneficial owner(s) that was registered first in the registry established on the basis of Article 17 of Regulation (EU) No 517/2014. For this purpose, the sum of the individual reference values determined for each undertaking of the same beneficial owner(s) should be established as a reference value of the importer or producer considered as the single undertaking of the same beneficial owner(s).

The measures provided for in this Decision are in accordance with the opinion of the Committee established by Article 24 of Regulation (EU) No 517/2014,