Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment he has made of the impact of the tax treatment of different methods of plastic waste disposal on end-of-life carbon emissions for plastic products.

Landfill Tax encourages waste, including plastic waste, to be diverted from landfill towards more sustainable waste management options such as recycling and recovery. There are carbon benefits associated with managing waste more sustainably. Since 2000, local authority waste sent to landfill in England has fallen by over 90%.

In addition, the Plastic Packaging Tax encourages businesses to use more recycled plastic in packaging, which will drive more collection and recycling of plastic waste. At Budget 2020, the government estimated the tax would increase use of recycled plastic in packaging by around 40% in 2022-23 - equal to carbon savings of nearly 200,000 tonnes.

The government considers the climate and environmental impacts of relevant tax changes and at Spring Budget, published climate assessments in relevant Tax Information and Impact Notes.