New minimum certification standards will apply from 1 April 2027 for businesses using a mass balance approach to claim relief under the Plastic Packaging Tax on chemically recycled plastic. The guidance sets out the certification framework that organisations must meet when tracking and verifying chemically recycled content through mass balance methodologies. These requirements ensure compliance with PPT relief claims and support auditable supply chain documentation for affected importers and producers.
Source: HMRC (GOV.UK) – Read the original