This call for evidence will explore how changes to the tax system or charges could be used to reduce the amount of single-use plastics we waste by reducing unnecessary production, increasing reuse, and improving recycling. The government would also like to explore how we can also drive innovation in this area to achieve the same outcomes.

The government will consider all options for using the tax system to address single-use plastic waste and to drive innovation, and will use the evidence gathered from this call to inform that process. The government wants to look broadly across the whole supply chain, from production and retail to consumption and disposal, in order to gain the best possible understanding of the whole landscape before deciding on the best course of action.