Closed consultation

Plastic packaging tax - chemical recycling and adoption of a mass balance approach

From:
HM Revenue & Customs
Published
18 July 2023

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Summary

This consultation seeks views on the potential adoption of a mass balance approach for chemically recycled plastic in the Plastic Packaging Tax.

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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

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Published 18 July 2023