Response to the UK Government’s consultation on reforming the Plastic Packaging Tax

This submission responds to an open consultation on the reform of the UK ‘Plastic Packaging Tax: potential certification for mechanically recycled plastic packaging’. The author explores the rationale for the introduction of mandatory certification, the conditions for effective implementation and the design of a practical and internationally aligned framework.

Core insights

Mandatory certification would:

• Contribute to the environmental objectives of the UK’s Plastic Packaging Tax (PPT), promote the use of recycled plastics over virgin plastics, and correct market distortions.
• Improve the traceability, transparency and credibility of companies’ claims about their use of recycled content, contributing to the economic and fiscal objectives of the PPT.
• Prompt an economic push towards the use of locally recycled materials, support the UK’s reprocessing and recycling industry, and help level the playing field for these materials.

Implementation of the proposal would require:

• Rigorous verification and enforcement, with certification requirements complemented by consistent checks at the border.
• Accreditation of certification organisations by a recognised body such as the United Kingdom Accreditation Service.
• The application of certification requirements to all businesses that request exemptions from the PPT.
• Alignment with existing and emerging international approaches to plastic packaging taxes.
• Early policy communication, detailed guidance and sufficient lead time.