To ensure the tax is delivering its intended impacts, the Government should publish an analysis of the impact of the tax by the end of financial year 2023/4. This evaluation should test the effectiveness of its verification systems and evaluate whether the tax rate is high enough to bring about the behaviour changes needed amongst producers whilst protecting low-income households. The tax should also be benchmarked against comparable international initiatives.

To ensure the tax is delivering its intended impacts, the Government should publish an analysis of the impact of the tax by the end of financial year 2023/4. This evaluation should test the effectiveness of its verification systems and evaluate whether the tax rate is high enough to bring about the behaviour changes needed amongst producers whilst protecting low-income households. The tax should also be benchmarked against comparable international initiatives. Type: recommendation | Number: 16 | Paragraph: 73 | Response status: not_addressed Government response: The government has laid the first regulation required to obligate producers to collate and report their packaging data for 2023. This will allow the pEPR Scheme Administrator to calculate producer fees and payments to local authorities in financial year 2024/2025. There will be a requirement in regu