HM Revenue and Customs (HMRC) is consulting on the impacts of chemical recycling for plastics and the potential use of a mass balance approach to account for chemically recycled content in the plastics packaging tax (PPT).

PPT was introduced on 1 April 2022 and was informed by two policy consultations in 2019 and 2020. Chemical recycling is a recognised method of recycling plastic waste for the purposes of PPT. However, it is sometimes not currently possible for businesses to use chemically recycled plastic in packaging and not pay the tax. This is because in some cases it is impossible to distinguish between plastic from virgin and recycled sources when this type of recycling is used.

The consultation explores the mass balance approach, mass balance models, and the use of certification schemes to track recycled content through the plastics value chain. It seeks views on the case for allowing a mass balance approach for the allocation of chemically recycled plastic to plastic packaging, and the controls that should be introduced to ensure the integrity of the tax. It can be accessed  here

Everyone is invited to respond, including those in the plastics value chain such as petrochemical businesses and mechanical recyclers, individuals, tax advisers, non-governmental organisations (NGOs), academia/research, certification, trade and professional bodies and other interested parties.

Responses should be submitted either on the response form or via email to indirecttaxdesign.team@hmrc.gov.uk

Alternatively written responses will be accepted to:

Plastic Packaging Tax Policy Team, HMRC
4th Floor Trinity Bridge House
2 Dearmans Place
Salford M3 5BS

This consultation closes at 11:45pm on 10 October 2023

The government will aim to analyse responses and publish a formal response document as soon as possible after the end of the consultation period.

Following promises earlier this month, Defra have now launched a questionnaire to assess the impact of the Windsor Framework for trade between GB and NI.

The information collected will help Defra:

• make informed decisions on trade between GB and NI
• improve service delivery
• tailor the financial support the UK Government plans to provide for mandatory Phase 1 labelling requirements.

This questionnaire is voluntary and can be completed by any agri-food business across the supply chain that is involved with the movement of goods from Great Britain to Northern Ireland. It is available in English and Welsh and will take approximately 20-40 minutes to complete.

To request the questionnaire in Welsh or if you have any questions about it, please email traders@defra.gov.uk

The survey will be open until 23:59 on 31st July 2023.  

You may find it helpful to collate some information ahead of completing the questionnaire. You will be asked questions on current volumes of goods moving to NI under Official Controls Regulations – in terms of movement of lorries and the sanitary and phytosanitary certificates required for these movements. You will also be asked questions on potential costs incurred to meet Phase 1 product, box, and shelf labelling requirements for 1st October. Please use Windsor Framework Labelling guidance on GOV.UK to assess this  available here.

Why is this relevant to me?  

The UK Government will be offering limited financial support to businesses using the Northern Ireland Retail Movement scheme; specifically, that support will cover a range of activities to help businesses meet the product, box and shelf labelling requirements needed for 1st October 2023 (Phase 1). The funding will not cover the labelling changes for Phases 2 (October 2024) and 3 (July 2025) nor any GB labelling costs in Phase 1.

To benefit from this support, you should keep all evidence of your costs to prepare to meet the new labelling requirements on 1 October 2023, as you may get payment retrospectively. More guidance will follow shortly on GOV.UK regarding the arrangements for benefiting from this support.

Keeping you informed  

As mentioned in the guidance, Defra expect to consult businesses on the proposed UK-wide labelling requirements.

Continual updates on the Windsor Framework will be provided at Defra weekly agri-food forum and roundtables. The BFFF attend this forum, but it is open to all traders. If you would like to attend and do not already have the invite, please email Defra at: NIGBFoodSupplyChainForum@defra.gov.uk

If you have any questions and queries in the meantime, please email Defra at traders@defra.gov.uk

Following recent research, the European Food Safety Authority (EFSA) has recommended that surveillance of Highly Pathogenic Avian Influenza (HPAI) viruses should…

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Food Drink Europe (FDE) have recently published new guidelines on food safety culture. The short guidance document was developed by the food safety culture ad-hoc group of FoodDrinkEurope. It aims at providing some general guidelines, practical examples, and tools for Food Business Operators (FBOs) to help them understand, implement, and measure food safety culture.

Food safety culture consists of the shared values, beliefs, attitudes, behaviours, and practices within an organisation which contribute to the creation and maintenance of a safe food environment. In FBOs it encompasses the individual and collective actions of all employees, from management to the front-line workers, in creating a work environment that prioritises food safety.

The guidance is available to download here

The CEO for The Waste and Resources Action Programme (WRAP), Harriet Lamb, has called for more changes to be implemented by businesses to cut household food waste.

Food waste from the grocery retail sector only contributes 2-3% of the UK total but retailers have a critical role in influencing food waste across the supply chain, including from their customers.

Positive changes have already been made by retailers, for example, confusing ‘display until’ dates have been removed, action has been pledged on removing ‘best before’ dates from fresh fruit and vegetables, and also some supermarkets have changed promotional strategies so you don’t have to buy multiple items to take advantage of offers.

WRAP is now pressing for more of these changes to be implemented by businesses: from supermarket pricing to fridge design, from the way in which food is packaged to how food waste is collected from our homes. They are also calling for a supportive policy framework for this transition, working in tandem with a flexible and faster voluntary approach.

You can read more here