EU Plastics Own Resource

The EU Plastics Own Resource is a contribution to the EU budget calculated on the amount of non-recycled plastic packaging waste generated in each Member State. The rate is set at EUR 0.80 per kilogram.

Key characteristics:

Nature: it is not a direct tax on businesses but a budgetary contribution by Member States, in force since 1 January 2021
Tax base: weight of non-recycled plastic packaging waste (total production minus recycling)
Correction mechanism: reduction for Member States with below-average GNI per capita

Indirect impact on businesses:

Some Member States pass on all or part of this contribution to producers and importers via national plastic taxes (Spain, Italy, United Kingdom)
Incentive to reduce plastic packaging and increase recycling
Competitive advantage for businesses that have adopted alternative packaging

For importers, this contribution reinforces the need to optimise packaging and favour recyclable or recycled materials, in anticipation of increasing PPWR requirements.

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