Preparing to use a mass balance approach for Plastic Packaging Tax
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Find out how your business can get ready to use a mass balance approach to account for chemically recycled plastic for the Plastic Packaging Tax.
Adapted edition
- Document type
- Reference Guide
- Format
- DOCX
- Pages
- 5
- Language
- English
- Version
- 1.0
- Updated
- 2026-09-16
- Category
- Governance & assurance
- Licence
- Open Government Licence v3.0
Description
Find out how your business can get ready to use a mass balance approach to account for chemically recycled plastic for the Plastic Packaging Tax. Consult the original guidance for current legal and operational details.
Contents
- Who should read this guidance
- What a mass balance approach is
- When to use a mass balance approach
- When you must be certified
- How to use a mass balance approach in Plastic Packaging Tax
- What businesses in your supply chain must do
- Sending chemically recycled plastic from one business to another
- Example
- What checks you must make
- How to verify that your supplier is certified
- How to check the attribution declarations you receive
- What records you must keep
- What HMRC may ask to see
- Penalties
Source and licence
HM Revenue & Customs
AttributionHM Revenue & Customs, ‘Preparing to use a mass balance approach for Plastic Packaging Tax’ (updated 28 August 2026), reused under the Open Government Licence v3.0.
ChangesNeutral text-only adaptation from the official GOV.UK Content API body: headings, paragraphs, ordered and unordered list items and clickable source-link destinations in an appendix preserved. Images, logos, page design, accessible-format request widgets and linked attachments excluded; normalised whitespace, invisible format marks and typography.
Version history
- v1.016/09/2026