Skip to content

Valipac Academy

is an initiative of Valipac

  • Modules
    • Howto2
      How to complete your declaration?
    • Icon Box
      Sustainable packaging
    • Icon Tri
      Sorting in your company
    • Icon Process
      Recycling of commercial and industrial packaging
    • Icon Justice
      Gaining a better understanding of the legislation
    • Icon Replays
      Replays and webinars
  • About
  • Contact
  • en
    • nl
    • fr
Icon Justice
Gaining a better understanding of the legislation
  • EPR systems in Europe
  • Circular Economy Action plan
  • European Plastics Strategy
  • The Green Deal
  • Plastic tax
  • Waste Shipment Regulation
  • Packaging and Packaging Waste Directive
Home Modules Gaining a better understanding of the legislation Plastic tax

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.

Taxe Plastique

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.

Design Sans Titre

Design Sans Titre (1)

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.

Design Sans Titre (2)

The Green Deal Waste Shipment Regulation

Valipac Academy

is an initiative of Valipac

  • Modules
  • About this initiative
  • Contact

© 2023 Valipac Academy - All rights reserved

  • Privacy policy
  • Cookies

Made by Globule Bleu