Open consultation

Plastic Packaging Tax — mechanically recycled plastic packaging

• From: HM Revenue & Customs
• Published: 18 May 2026

Summary

This consultation seeks views on the potential introduction of mandatory certification for mechanically recycled plastic for Plastic Packaging Tax purposes.

This consultation closes at
11:59pm on 10 August 2026

Consultation description

This document explores the risks and industry concerns around recycled plastic content claims and the potential introduction of a mandatory certification requirement for plastic packaging containing mechanically recycled plastic. It seeks views on possible changes to the evidential requirements, the scale and nature of fraudulent claims, the potential impacts on businesses, how a certification requirement could operate and possible timings for implementation.

Documents

Plastic Packaging Tax: potential certification for mechanically recycled plastic packaging

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Ways to respond

Respond online

or

Email to:

indirecttaxdesign.team@hmrc.gov.uk

Published 18 May 2026