HMRC has launched a consultation on the potential introduction of mandatory certification for mechanically recycled plastic for Plastic Packaging Tax (PPT).

The consultation, titled "Plastic Packaging Tax: potential certification for mechanically recycled plastic packaging", was published on 18 May 2026. It seeks views on whether certification should be required to support claims that plastic packaging contains at least 30% recycled content and is therefore exempt from PPT.

Background

PPT applies to plastic packaging manufactured in or imported into the UK that contains less than 30% recycled plastic. Relief from the tax depends on businesses holding sufficient evidence that the recycled content threshold is met.

HMRC has identified concerns around the robustness and consistency of existing evidence, particularly in complex and international supply chains, and the risk of incorrect or fraudulent claims of recycled content.

Key proposals

The consultation considers whether to introduce a requirement for third‑party certification of mechanically recycled plastic used in packaging.

In particular, HMRC is seeking views on:

• the potential introduction of mandatory certification to evidence recycled content claims;
• possible changes to the evidential standards required to claim exemption from PPT;
• the scale of error or fraud in current claims;
• how a certification regime might operate in practice, including across supply chains; and
• the impact on businesses and appropriate implementation timelines.

The proposal is intended to:

• improve consistency and traceability of recycled content evidence;
• reduce the risk of false or mistaken claims; and
• align with wider PPT reforms, including certification requirements for chemically recycled plastic.

Timing

The consultation runs for 12 weeks and closes on 10 August 2026.

HMRC will consider responses before deciding whether to proceed with legislative change.

What this means in practice

The consultation signals a move towards tighter evidential standards and greater scrutiny of recycled content claims.

Businesses within the plastics supply chain should consider whether:

• existing evidential processes would satisfy a certification‑based regime;
• supply chain documentation and controls are sufficiently robust; and
• engagement with the consultation is appropriate given the potential cost and operational impact.

If the consultation affects your business or you would like to discuss a response or compliance strategy, please contact us.

View the consultation Plastic Packaging Tax: potential certification for mechanically recycled plastic packaging.