The Plastic Packaging Tax (PPT) was introduced in April 2022 to encourage businesses to increase the use of recycled plastic in packaging and reduce reliance on virgin plastic. The tax applies to plastic packaging containing less than 30 percent recycled plastic and was designed to create a financial incentive for businesses to use more recycled material in their packaging.

This evaluation assesses the extent to which PPT has influenced business behaviour and contributed to its intended outcomes. It examines whether the tax has increased the use of recycled plastic in packaging, reduced the use of virgin plastic, influenced wider packaging choices, stimulated demand for recycled plastic, and contributed towards broader environmental objectives.

The evaluation draws on evidence from a range of sources, including HMRC administrative data, quantitative and qualitative research commissioned by HMRC, and additional analysis undertaken to assess changes in recycled content, business behaviour and environmental outcomes.