Businesses manufacturing or importing plastic packaging containing mechanically recycled material will face new certification requirements under plans confirmed by HM Revenue & Customs (HMRC).

The Government has published its response to a consultation on the UK's Plastic Packaging Tax (PPT), confirming that mandatory certification for mechanically recycled plastic packaging will be introduced from 1 April 2030.

The announcement follows a consultation held between May and August 2026, which explored concerns about the accuracy of recycled plastic content claims and the evidence businesses are required to provide.

For businesses across the home, gift and stationery sectors, the changes could have implications for packaging suppliers, manufacturers and importers, particularly those relying on recycled plastic content to qualify for relief from the tax.

What is changing?
Plastic Packaging Tax was introduced in April 2022 to encourage businesses to use more recycled plastic in packaging manufactured in or imported into the UK.

Under the existing rules, businesses manufacturing or importing 10 tonnes or more of finished plastic packaging components within a 12-month period must register for the tax.

Packaging containing at least 30% recycled plastic is not subject to the tax, provided businesses can demonstrate that the required recycled content is present.

Currently, businesses may rely on documentation such as supplier declarations, product specifications and other records to support their claims.

The Government now intends to introduce mandatory independent certification for mechanically recycled plastic packaging, creating a more consistent approach to verifying recycled content.

The new requirement is intended to improve transparency, strengthen compliance and help prevent inaccurate or unsupported claims.

Why is the Government introducing certification?
During the consultation, businesses and trade organisations raised concerns about the reliability of recycled content claims, particularly where packaging is sourced through complex international supply chains.

Some respondents reported difficulties obtaining sufficient documentation from overseas suppliers, while others highlighted the risk of businesses making unsupported claims about recycled plastic content.

The Government received 116 responses from businesses, trade associations and other stakeholders.

Although respondents generally supported stronger verification, concerns were also raised about additional costs, administrative requirements and the potential impact on smaller businesses.

The Government has acknowledged these challenges and says it will work with industry to develop certification requirements that are practical, proportionate and recognise credible existing schemes.

What could this mean for home and gift businesses?
Plastic packaging is used throughout the home, gift and stationery sectors, including for product protection, presentation, storage and distribution.

While the new certification requirement is primarily relevant to businesses manufacturing or importing plastic packaging and claiming the recycled content exemption, changes could also have wider implications for businesses purchasing packaging from suppliers.

Potential considerations include:

- Supplier documentation: Businesses may need greater visibility of the recycled materials used in their packaging and the evidence supporting recycled content claims.
- Certification costs: Additional auditing and certification requirements could introduce costs for manufacturers and importers, some of which may be reflected in packaging prices.
- International supply chains: Businesses sourcing packaging from overseas may need to establish whether their suppliers can provide suitable certification.
- Packaging decisions: Businesses reviewing their packaging materials may wish to consider future evidence requirements alongside cost, sustainability and product protection.
- The precise impact will depend on the final certification framework and each business's role within the packaging supply chain.

When will the changes take effect?
Mandatory certification for mechanically recycled plastic packaging is scheduled to begin on 1 April 2030.

The Government has provided a longer implementation period to allow businesses and certification providers time to prepare.

Further work will take place with industry to determine the detailed requirements, including how existing UK and overseas certification schemes may be recognised.

The Government has also confirmed that certification arrangements and market readiness will be reviewed closer to implementation.

Businesses do not need to obtain certification under this new requirement immediately, but those potentially affected should monitor developments as the framework takes shape.

What should businesses consider now?
Although implementation is several years away, businesses may benefit from reviewing how recycled plastic content is currently documented within their packaging supply chains.

This could include:

- Identifying packaging products that contain mechanically recycled plastic.
- Reviewing the evidence currently supplied to support recycled content claims.
- Speaking to packaging manufacturers and suppliers about existing certification arrangements.
- Considering how future certification costs or documentation requirements could affect purchasing decisions.
- Monitoring further HMRC announcements as the requirements are developed.
- Businesses should also continue to comply with their existing Plastic Packaging Tax obligations where applicable.

HGA will continue to monitor developments
At the Home & Gift Association, we recognise the importance of clear, consistent standards that support responsible businesses and help ensure fair competition.

We also understand that additional regulatory requirements can create challenges, particularly for smaller businesses managing complex supply chains and rising operating costs.

As the Government develops the certification framework, HGA will continue to monitor developments and share relevant updates with members across the home, gift and stationery sectors.

We would also welcome feedback from businesses concerned about how these changes could affect packaging costs, supplier relationships or administrative requirements.

Further information
Read the Government's consultation outcome and response.