Plastic Packaging Tax: Consultation for mechanically recycled plastic packaging

Yesterday, the government published a 12-week consultation on the potential introduction of a new requirement for mechanically recycled plastic packaging to be subject to mandatory certification in order for businesses to claim an exemption from Plastic Packaging Tax (PPT).

This consultation considers whether mandating certification would be a proportionate and effective way for businesses to evidence recycled content when claiming relief from PPT. It explores whether introducing a certification requirement could improve the robustness of recycled plastic claims and help address risks of error or fraud, alongside wider industry concerns.

The consultation specifically seeks views on the prevalence of fraud, impacts on businesses to which this requirement would apply, how the requirement should operate in practice and potential timings for implementation.

This consultation will be open for responses until 10 August 2026. You can access the consultation document and the online response form using the link below:

Plastic Packaging Tax — mechanically recycled plastic packaging

Responses or enquiries to this consultation can also be sent by email to the following address:

teamindirecttaxdesign@hmrc.gov.uk

The government is keen to hear the views of all potentially impacted stakeholders, including plastic packaging manufacturers and importers, the recycling industry, trade bodies, professional advisers, waste management companies, local authorities and users of plastic packaging.

During the consultation period, HMRC and HM Treasury officials will engage with industry representatives and professional bodies to gather further insights that will inform the government’s decision on whether to proceed with this proposal. If you would like to be included in a consultative meeting, please contact us using the email above by Friday 5 June 2026.