🇬🇧 UK Plastic Packaging Tax: pre-consumer scrap no longer counts as recycled content
1 Apr 2027 · United Kingdom · Confidence: Official text
184 days left
01
What happens
The mass balance approach is introduced on the same date. The 2026/27 rate is GBP 228.82 per tonne, charged where recycled content is below 30%. Packaging that relies on pre-consumer production offcuts to reach 30% will no longer qualify in the UK.
02
What to do
Packaging suppliers and brands should switch to post-consumer recycled (PCR) material sources and obtain supporting evidence about 12 months in advance.
03
Source
UK PPT · HMRC
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