PART 2Plastic packaging tax

Interpretation of main terms etc

F149AMeaning of “chemical recycling certification scheme”

(1)

For the purposes of this Part, a scheme is a “chemical recycling certification scheme” if—

(a)

it is a scheme under which a certified person produces plastic from recovered material and other material by means of one or more mass balance processes,

(b)

that process or (as the case may be) at least one of those processes alters the chemical structure of the recovered material, and

(c)

the scheme meets such conditions as may be specified in regulations made by the Commissioners.

(2)

A “mass balance process” is a process under which—

(a)

qualifying input material is added to other material to form a mixture (“the mixture”),

(b)

the mixture is processed, and

(c)

a certified person attributes recovered material to—

(i)

material withdrawn from the mixture after the processing, and

(ii)

any waste material.

(3)

The certified person may attribute recovered material under subsection (2)(c) in any way, provided that—

(a)

the quantity of recovered material so attributed does not exceed the quantity of qualifying input material added to the mixture under subsection (2)(a),

(b)

the proportion of withdrawn fuel to which recovered material is attributed is the same as the proportion of the mixture (before it is processed) that is qualifying input material, and

(c)

the attribution meets such conditions as may be specified in regulations made by the Commissioners.

(4)

In subsections (2) and (3) “qualifying input material” means—

(a)

recovered material, or

(b)

material to which recovered material has been attributed under subsection (2)(c) in connection with an earlier mass balance process.

(5)

In this section—

“certified person” means a person certified under a chemical recycling certification scheme;

“consumed fuel” means fuel added to the mixture that is consumed to provide energy for the processing of the mixture;

“process losses” means material, other than consumed fuel, added to the mixture which is converted to waste products as part of the processing (and which is not withdrawn from the mixture);

“waste material” means any consumed fuel and process losses;

“withdrawn fuel” means material withdrawn from the mixture after processing that—

(a)

is fuel, or

(b)

might reasonably be expected to be reprocessed (otherwise than as part of a mass balance process) into fuel.

(6)

The Commissioners may by regulations—

(a)

make provision about cases in which the chemical structure of recovered material is to be regarded as having been altered, or not altered, for the purposes of subsection (1)(b);

(b)

make provision about materials which are, or are not, to be regarded as withdrawn fuel for the purposes of this section.