Plastics: Taxation

(asked on 2nd February 2022) - View Source

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether it is his policy for HMRC to regard feedstocks which are the output of (a) pyrolysis or (b) gasification as recycled for the purpose of the plastic packaging tax.


Answered by
Helen Whately Portrait
Helen Whately
Minister of State (Department of Health and Social Care)
This question was answered on 10th February 2022

The Plastic Packaging Tax primary legislation, contained in Finance Act 2021, allows for recovered plastic from both mechanical and chemical recycling processes to contribute towards the 30% recycled plastic threshold for the purposes of the tax.

Pyrolysis and gasification processes are a type of chemical recycling process. Therefore, feedstock outputs from these processes would be a source of recycled plastic for the purpose of the Plastic Packaging Tax. Claims about the recycled plastic outputs from these processes must be based on the actual recycled content in order to meet the requirements of the tax.

Reticulating Splines