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

  • Introduction of Mass Balance Approach: The policy introduces a mass balance approach (MBA) for accounting chemically recycled plastics in the Plastic Packaging Tax (PPT) starting April 2027, while removing pre-consumer plastic as a valid source of recycled content to enhance recycling efforts and maintain environmental integrity.
  • Policy Objectives and Impacts: The MBA aims to incentivize the use of chemically recycled plastic by allowing businesses to claim exemption from PPT if their packaging contains at least 30% recycled content, thereby supporting innovation in the UK plastics sector and promoting a circular economy.
  • Implementation and Compliance: Businesses wishing to benefit from the MBA must obtain certification demonstrating compliance with new standards, while the removal of pre-consumer waste from recycled content calculations is expected to shift focus towards recycling post-consumer waste, fostering higher quality recycling and environmental outcomes.

Source gov.uk



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