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CTPA would like to highlight that HM Revenue & Customs (HMRC) has launched a technical consultation on draft regulations and a reference document, for applying a mass balance approach to chemically recycled plastic under the Plastic Packaging Tax (PPT), from 1 April 2027.
The consultation seeks views on the draft regulations and reference document, to ensure that they achieve the desired effect in law and operate clearly in practice.
Please note, the consultation is not seeking views on the policy decision to require certification schemes, certification bodies, and businesses to meet prescribed conditions. The purpose of it is to ensure that the policy is accurately and clearly reflected in the draft regulations and reference document.
The consultation is available here, and the deadline for responses is Monday 21 December 2026. Responses should be submitted by email to [email protected].
This consultation is likely only to be relevant for businesses that plan to use a mass balance approach to account for chemically recycled plastic under the PPT, from April 2027. It may not be relevant for businesses that account only for mechanically recycled plastic.
