Plastic Packaging Tax — mass balance approach and removal of pre-consumer plastic
This measure is about allowing a mass balance approach to calculate attributed recycled content for chemically recycled plastic and the removal of pre-consumer waste for Plastic Packaging Tax.
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This measure comes into effect from 2027. For the purpose of Plastic Packaging Tax it:
- introduces a mass balance approach (MBA) to account for chemically recycled plastic attributed to making plastic packaging
- removes pre-consumer waste as a source of recycled content