Published 18 July 2023
Last updated 30 October 2024 — See all updates
Plastic Packaging Tax - chemical
recycling and adoption of a mass balance approach
Detail of outcome
On 18 July 2023, the previous government published a consultation
entitled ‘Plastic Packaging Tax – Chemical recycling and adoption
of a mass balance approach'. The consultation ran for 12 weeks
and received 91 responses from a variety of respondents,
including trade bodies, businesses, and non-governmental
organisations.
The consultation sought views on the case for allowing a mass
balance approach for accounting for chemically recycled plastic
in the Plastic Packaging Tax and the controls needed to ensure
the integrity of the tax. It also sought views on the removal of
pre-consumer waste from the definition of recycled plastic and
the exemption for the immediate packaging of human medicines.
A full summary of responses and the government response is
available here. The government response confirms that a mass
balance approach will be allowed to account for chemically
recycled plastic for the purpose of Plastic Packaging Tax. It
also confirms that when the changes to allow a mass balance
approach are introduced, pre-consumer waste will no longer be
classified as recycled plastic for the purpose of Plastic
Packaging Tax. There will be no change to the exemption for the
immediate packaging of human medicines for the foreseeable
future.
The summary of responses includes the detailed government
response to the high-level requirements for using a mass balance
approach. The government will undertake further technical
engagement before confirming when the changes will take effect
and publish draft legislation for technical consultation.
Original consultation Summary
This consultation seeks views on the potential adoption of a mass
balance approach for chemically recycled plastic in the Plastic
Packaging Tax.
This consultation ran from
9:30am on 18 July 2023 to 11:45pm on 10 October
2023
Consultation description
This document explores the mass balance approach, mass balance
models, and the use of certification schemes to track recycled
content through the plastics value chain. It seeks views on the
case for allowing a mass balance approach for the allocation of
chemically recycled plastic to plastic packaging, and the
controls that should be introduced to ensure the integrity of the
tax.
Documents
Plastic Packaging Tax - chemical
recycling and adoption of a mass balance approach
