Published: 20 July 2023  (Updated: 20 July 2023)

Plastic Packaging Tax Consultation- Chemical Recycling and Adoption of a Mass Balance Approach

HM Revenue and Customs (HMRC) has published a consultation on the adoption of the Mass Balance approach, for calculating the recycled content in packaging made from chemically recycled plastic waste, for the purposes of the Plastic Packaging Tax (PPT). 

This consultation explores the case for allowing a Mass Balance approach, the different Mass Balance models, and the use of certification schemes to track recycled content through the plastics value chain.

The Government asserts that the introduction of Mass Balance should contribute to the objectives of the Plastic Packaging Tax:

  • To provide an economic incentive to use recycled plastic.
  • To increase the demand for recycled plastic.
  • To stimulate the recycling and collection of plastic, and therefore,
  • divert plastic away from landfill and incineration.

This consultation will be open for responses until 10 October 2023. You can access the consultation document and the response form using the links below:

The government is keen to hear the views of all potentially impacted stakeholders, including the manufacturers and importers of plastic packaging, the recycling industry, and environmental groups.  

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