HMRC should establish mass balance approach compliance tests that allow businesses to use data from existing certification schemes rather than adding complexity;
excluding chemically recycled content from PPT would incentivise investment in this sector, making it commercially viable;
a long-term plan for PPT rates, including a mass balance approach, would provide certainty for businesses; and
perhaps most importantly, some businesses are paying PPT on recycled products which qualify for relief but where the administrative cost of obtaining relief outweighs the cost of simply paying the PPT. Straightforward data reporting, based on a reliable independent certification scheme to support PPT compliance would help address this problem.
HMRC should establish mass balance approach compliance tests that allow businesses to use data from existing certification schemes rather than adding complexity;
excluding chemically recycled content from PPT would incentivise investment in this sector, making it commercially viable;
a long-term plan for PPT rates, including a mass balance approach, would provide certainty for businesses; and
perhaps most importantly, some businesses are paying PPT on recycled products which qualify for relief but where the administrative cost of obtaining relief outweighs the cost of simply paying the PPT. Straightforward data reporting, based on a reliable independent certification scheme to support PPT compliance would help address this problem.
