Research and analysis

Research on the introduction of a plastic packaging tax

This research aimed to understand how businesses handle plastic packaging as well as the potential impact of a new tax.  

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HM Revenue and Customs (HMRC) commissioned Ipsos MORI to undertake research on the plastic packaging tax (PPT).

It was conducted in 2019 with businesses that handled plastic packaging. The research comprised a random phone survey of 1,589 businesses and in-depth interviews with 40 organisations.

From 1 April 2022, a tax was introduced on plastic packaging that does not contain at least 30% recycled plastic. This research aimed to understand how different types of businesses handle plastic packaging as well as the potential impact of a tax linked to the use of recycled plastic content in plastic packaging.

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Published 9 May 2022

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