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From 1 April 2027, a mass balance approach for chemically recycled plastic will be permitted under the UK Plastic Packaging Tax (PPT). In preparation for this, HM Revenue and Customs (HMRC) has published guidance for producers intending to use chemically recycled plastic in packaging impacted by the PPT. Producers that only intend to use mechanically recycled plastic are not impacted by the new guidance.
Please note, any chemically recycled plastic using a mass balance approach must be covered by a third-party certification scheme that meets the minimum requirements for the PPT.
To view the guidance, please click the following links:
- Preparing to use a mass balance approach for Plastic Packaging Tax
- Minimum certification requirements for a mass balance approach for Plastic Packaging Tax
Further guidance will be published in early 2027.
