Announcement of timetable for acceptance of MBA for PPT
Tuesday, 6 May 2025
HM Revenue and Customs (HMRC) have confirmed that a mass balance approach will be allowed within the Plastic Packaging Tax from April 2027 with the legislative process starting in the Finance Bill 2025/26. At the same time, pre-consumer waste will no longer be accepted as a source of recycled plastic.
It is worth noting that this implementation is sooner than the initial timeline provided of up to 4 years.
The offficial statement from HMRC is below...
"To support use of and investment in advanced chemical recycling technologies, at Autumn Budget 2024 the government confirmed it would allow a mass balance approach for chemically recycled plastic for the purposes of the Plastic Packaging Tax.
To give clarity and certainty, the government can confirm it intends to implement this change from April 2027 and commence the legislative process in Finance Bill 2025/2026.
Pre-consumer waste will also no longer be accepted as a source of recycled plastic for PPT from the same date."
If you would like to be kept up to date on mass balance, please contact [email protected] to join the mass balance taskforce.
