Policy paper

Plastic Packaging Tax — mass balance approach and removal of pre-consumer plastic

This measure is about allowing a mass balance approach to calculate attributed recycled content for chemically recycled plastic and the removal of pre-consumer waste for Plastic Packaging Tax.

From:
HM Revenue & Customs
Published
26 November 2025

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Plastic Packaging Tax: mass balance approach and removal of pre-consumer plastic

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This measure comes into effect from 2027. For the purpose of Plastic Packaging Tax it:

  • introduces a mass balance approach (MBA) to account for chemically recycled plastic attributed to making plastic packaging
  • removes pre-consumer waste as a source of recycled content

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Published 26 November 2025

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