Posted: 26/02/2026

HMRC Release Two Draft Plastic Packaging Tax Policy Papers for Comment – Audit Requirements & Mass Balance Allowance Methodology

HMRC have released two Plastic Packaging Tax (PPT) draft policy papers for comment.

Paper 11 outlines the minimum audit requirements for certification schemes businesses must use to account for chemically recycled material for the purpose of the PPT (view here). Paper 12 sets out the proposed MBA methodology requirements to enable this to happen (view here).

RECOUP will be responding to these and will circulate draft responses ahead of the deadline for feedback of 31 March 2026.