Global Plastic Policy Reviews

The Plastic Packaging Tax was introduced in April 2022 to encourage greater use of recycled plastic in packaging. It applies to plastic packaging manufactured in, or imported into, the UK where recycled content accounts for less than 30% of the plastic used. Plastic packaging represents a substantial proportion of the UK’s plastic waste stream, making it an important target for policy intervention (Howarth & Miles, 2024). This policy had sufficient evidence to review within the framework.

Evidence since implementation indicates that the proportion of packaging meeting the 30% recycled content threshold has increased. Tax receipts have also fallen as a greater proportion of packaging has become exempt from the tax. Between 2023/24 and 2024/25, revenue fell while the proportion of declared plastic packaging exempt from the tax increased from 38% to 51% (Akatova, 2026). These trends suggest that the tax is contributing to increased demand for recycled content, although recycled plastic use was already increasing before the tax was introduced and the extent to which observed changes can be attributed directly to the policy is therefore uncertain (Dove et al., 2025).

The effectiveness of the tax is also constrained by the availability of domestically produced recycled plastic. UK reprocessing capacity is insufficient to meet current demand for recycled content, contributing to greater reliance on imported recycled material (Ecosurety & RECOUP, 2026). Revenue generated through the tax is not specifically reinvested in domestic recycling and reprocessing infrastructure. As a result, the tax creates demand for recycled plastic without directly addressing some of the infrastructure constraints affecting its supply.

Compliance and verification present reported challenges too. The tax relies substantially on businesses identifying their liability, registering and maintaining evidence of the recycled content of their packaging. Evidence reviewed indicates a considerable gap between the number of businesses registered for the tax and estimates of the number potentially liable, raising questions about the completeness of coverage and enforcement (Dove et al., 2025). Changes to allow a mass balance approach from 2027 are expected to provide an additional method for accounting for recycled content, particularly where chemically recycled plastic is used (Outlaw News, 2026).

The Plastic Packaging Tax has created some economic incentive to increase recycled content in plastic packaging, and available evidence indicates movement towards its 30% threshold. However, its contribution to reducing plastic pollution is less clear. The tax does not directly reduce the amount of packaging placed on the market, require recycled content beyond the 30% threshold, or invest its revenues in domestic recycling capacity. Its effectiveness therefore depends partly on complementary measures that increase recycling and reprocessing capacity, strengthen compliance and verification, and support reductions in the overall use of virgin plastic.

(Reviewed in Aug 2026, uploaded in Sept 2026)