Several EU member states and the UK have introduced packaging taxes as fiscal instruments to incentivise the use of recycled content and reduce packaging waste. These taxes operate alongside the PPWR's regulatory requirements and create additional compliance obligations for packaging producers and importers.
UK Plastic Packaging Tax (PPT)
The UK Plastic Packaging Tax applies from 1 April 2022 to plastic packaging manufactured in or imported into the UK that contains less than 30% recycled plastic content. The rate is £217.85 per tonne (2024/25). Packaging containing 30% or more recycled plastic is exempt. The tax applies to packaging with a primary function of packaging goods, including single-use plastic packaging, multi-use plastic packaging, and plastic components of composite packaging.
Italy Plastic Tax (MACSI)
Italy's Plastic Tax (MACSI — Mono-use Plastic Contribution) has been repeatedly delayed and was most recently postponed to July 2026. When implemented, it will apply at €0.45 per kg to single-use plastic items (MACSI) placed on the Italian market. Packaging with recycled content above 75% is exempt.
Spain Plastic Tax
Spain introduced a Plastic Tax on 1 January 2023 at €0.45 per kg on non-reusable plastic packaging. The tax applies to manufacturers, importers, and intra-EU acquirers of non-reusable plastic packaging. Packaging containing recycled plastic is exempt from the portion of recycled content.
EU Plastic Levy
The EU introduced a plastic packaging waste levy on member states from 1 January 2021 as part of the EU's own resources. Member states pay €0.80 per kg of non-recycled plastic packaging waste. This is not a direct tax on producers but creates a fiscal incentive for member states to increase plastic packaging recycling rates.