Start date
HMRC says the mass-balance approach for chemically recycled plastic applies from 1 April 2027.
Buyer-intent answers
HMRC · Plastic Packaging Tax · mass balance
Plastic Packaging Tax Mass Balance: Prepare the Certification Evidence for April 2027
An HMRC-backed readiness checklist for businesses that want to account for chemically recycled plastic using a mass-balance approach from 1 April 2027.
Primary query: Plastic Packaging Tax mass balance certification 1 April 2027 requirements · Updated 2026-09-07
Direct answer
What must a business have in place to use a mass-balance approach for Plastic Packaging Tax from 1 April 2027?
From 1 April 2027, a business that wants to account for chemically recycled plastic through the Plastic Packaging Tax mass-balance approach needs a qualifying evidence chain. HMRC says relevant supply-chain businesses must be certified under a scheme that meets the minimum requirements, site-level mass balance must use three-month accounting periods with no negative balance, and businesses must keep valid certificates, attribution declarations and required site-specific records. Records must be retained for six years, and suppliers’ certification and attribution declarations need due-diligence checks before the recycled content is relied on for the return.
Practical sequence
What to do next
- 01
Map the chemically recycled plastic supply chain and identify which businesses must hold certification before the material can support a mass-balance claim.
- 02
Select a certification scheme that meets HMRC’s minimum requirements and prepare for the certification body’s audit and site checks.
- 03
Configure a site-level mass-balance ledger using consecutive three-month accounting periods and controls that prevent a negative balance at any point.
- 04
For every relevant batch, collect and validate the supplier certificate and attribution declaration before accepting the attributed recycled content.
- 05
Apply site-specific conversion factors and the required attribution method where the production process changes the available amount or produces fuel-use outputs.
- 06
Retain certificates, attribution declarations and site-specific mass-balance records for six years and keep them retrievable for HMRC compliance checks.
Decision facts
Balancing rule
The minimum requirement is a site-level three-month accounting period with no negative balance at any time.
Record retention
Required certification and mass-balance records must be kept for six years.
Boundaries
- — Certification duties differ depending on whether a business manufactures, imports, stores or only receives finished packaging, and the detailed supply-chain role must be checked.
- — HMRC has stated that further detailed guidance will be published in early 2027, so implementation controls should be reviewed before go-live.
Free proof before paid workflow