Plastic tax
At the special meeting of the European Council on 17-21 July 2020, the Council agreed to place a levy on non-recycled plastic packaging, under the so-called own resources system, with effect from 1 January 2021.
This levy will be used to finance the next seven-year EU budget, running from 2021 to 2027.
This levy is in fact a contribution from the Member States under the EU recovery plan following the expenditure generated by Covid-19.
The national contribution of each Member State is based on the tonnage of plastic packaging not recycled annually (i.e. the plastic packaging placed on the market minus the recycled packaging), multiplied by EUR 800 per ton.
The contribution for Belgium is EUR 151,000,000 (as of 2021) paid by the federal government. For the coming years, there is still no certainty as to who will take over the financing.
The plastic tax in Europe
United Kingdom
- Type of levy
A levy is imposed on plastic packaging containing less than 30% recycled content and which is produced in the United Kingdom or imported into the United Kingdom. - For whom?
You will need to pay Plastic Packaging Tax if you have manufactured or imported more than 10 tonnes plastic packaging components which contain less than 30% recycled plastic. - Entry into effect
This levy entered into effect on 1 April 2022. - Amount
The levy is £210.82 per ton of plastic packaging containing less than 30% recycled content. The tax will increase to £217.85 from 1 April 2024.
Italy
- Type of levy
Italy intends to impose a levy on single-use plastic packaging in the food sector. - For whom?
If the goods are manufactured in Italy or if the manufacturer is resident in Italy, then the manufacturer is liable to pay the tax. In case of import from other EU member states, it differs according to the purpose. If companies acquire products in their economic activity, then the tax liability lies with them. If the product is purchased by private end users, the seller pays the tax. If goods are imported from non-EU countries, the importer is always liable to pay the tax. - Entry into effect
The implementation was originally planned for 1.1.2023 and then for 1.7.2024. Italy has again postponed the introduction of the plastic tax. until 1 July 2026. - Amount
The levy is €450 per ton of plastic packaging concerned.
Spain
- Type of levy
The levy applies to virgin plastic packaging and plastic parts (without recycled content). - For whom?
- manufacturers and importers established in Spain of plastic packaging and plastic parts without recycled content.
- Entry into effect
The levy entered into effect on 1 January 2023. - Amount
The levy is €450 per ton plastic packaging and plastic parts without recycled content.
