May 18, 2026 16:07

Introduced four years ago by the UK government, the Plastic Packaging Tax (PPT) applies to plastic packaging that does not contain at least 30% recycled material.

Until now, suitable documentation has been sufficient to demonstrate the percentage of recycled content in packaging. In future, however, third-party certification may be required, both for UK manufacturers and importers.

The government has launched a public consultation on a proposed change to the current legislation, which would make certification mandatory for mechanically recycled plastic contained in packaging. The aim is to reduce the risk of fraudulent or incorrect claims and standardise the evidentiary requirements.

The consultation, open until 10 August 2026, aims to gather views on the prevalence of fraud, the impact of the new certification requirement on businesses, how the measure could operate in practice and the potential timing for implementation.

Certification is already planned for chemically recycled plastic content allocated through a mass balance approach, an option that businesses will be able to use from 1 April 2027 to demonstrate that they have reached the 30% recycled-content threshold for exemption from PPT.

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