Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether he plans to publish the consultation on mass balance and calculating recycled content within the Plastic Packaging Tax before 20 July 2023.

To signal support for the developing chemical recycling sector, at Tax Administration and Maintenance Day the government announced a consultation on allowing a mass balance approach for calculating recycled content in packaging made from chemically recycled plastic, for the purposes of the Plastic Packaging Tax. The government also confirmed the consultation would be published this year and will provide further information in due course.

The government is committed to developing an approach which supports the commercialisation of the UK chemical recycling sector, whilst maintaining the integrity and supporting the objectives of the Plastic Packaging Tax.