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.
Documents
Details
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.