Plastic Packaging Tax: HMRC consults on recycled content from chemical recycling

HMRC has launched a public consultation looking into the potential adoption of a mass balance approach for chemically recycled plastic in the Plastic Packaging Tax.

Currently, the allowed calculation methodologies do not properly account for the recycled content from chemical recycling. So potentially, this consultation opens the opportunity for Government to recognise the greater role of chemical recycling.

The consultation runs for 12 weeks, until 10 October 2023

Details

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.

HMRC 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.

BRC will be coordinating the retail industry response if you'd like to engage with us please get in touch with nadiya.catel-arutyunova@brc.org.uk