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?
The manufacturer and/or importer of the packaging. - 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.
Italy
- Type of levy
Italy intends to impose a levy on single-use plastic packaging in the food sector. - For whom?
The manufacturer, the seller, the buyer, if the products are purchased in other EU countries and sold as part of a professional activity, the EU supplier, if the products are purchased in other EU countries and sold to a private consumer, and the importer. - Entry into effect
Entry into effect was originally planned for 1 January 2022, but was postponed to 1 January 2023 and then to an unknown date. - Amount
The levy is €450 per ton of plastic packaging concerned.
Spain
- Type of levy
The levy applies to non-reusable plastic packaging and plastic parts. Medical products are exempt from this levy. The amount of recycled content can be deducted from the amount of single-use packaging to reduce the levy. - For whom?
- manufacturers established in Spain and intra-community acquirers of taxable products (not taxpayers whose only taxable transactions consist of imports).
- representatives of foreign taxpayers
- companies which only undertake exempt transactions (except for companies which use the exemption for small quantities of taxable purchases within the EU below the threshold of 5 kg of non-recycled plastic per month).
- Entry into effect
The levy entered into effect on 1 January 2023. - Amount
The levy is €450 per ton of non-reusable plastic packaging or components.
