Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if he will publish representations made by the plastics industry on the appropriate definition of sufficient evidence of recycled content for the purposes of the plastic packaging tax.

The summary of responses to the 2019 and 2020 consultations on the design of the tax can be found on GOV.UK.

Following extensive consultation, detailed guidance has been published on GOV.UK to help businesses prepare for the tax. This includes guidance on evidence and record keeping.[[1]]

HMRC will publish further guidance in advance of the tax coming in to force, which will prescribe what constitutes sufficient evidence of recycled content for the purposes of the tax.

[1] https://www.gov.uk/guidance/record-keeping-and-accounts-for-plastic-packaging-tax