24 July 2023
The Government has launched a consultation exploring the application of a mass balance approach to determine the amount of chemically recycled plastic in a plastic packaging component for the purposes of the Plastic Packaging Tax (PPT).
The consultation seeks views on whether a mass balance approach should be accepted as a way of allocating recycled plastic content to packaging, and, if so, the controls and standards that should be adopted to ensure the integrity of the tax.
A mass balance approach is a chain of custody model that is used by industries to track materials through a complex value chain. In principle, it allows the inputs, such as feedstock produced from recycled plastic waste, to be allocated to the outputs from a production process.
For example, if 10% of the inputs to a process are recycled feedstock, a mass balance approach can be used to either designate 10% of the outputs as being from 100% sustainable sources, 20% of the outputs as being 50% from sustainable sources, or any other combination as long as the volume of outputs allocated to sustainable inputs do not exceed the total amount of sustainable inputs.
The consultation will close on 10th October 2023. Responses can be sent by email to email@example.com