An exploration of how the Plastic Packaging Tax is influencing material choices and what this means for balancing recycled content, carbon impact and sustainability goals
Since the introduction in 2022, the UK’s Plastic Packaging Tax (PPT) has played a significant role in shaping how businesses approach packaging. The policy has accelerated the use of recycled content and encouraged more circular thinking across the supply chain.
However, as adoption has increased, so has the complexity of decision-making.
As featured in our recent LoopedIn, Zoe Brimelow, Brand Director at Duo, shared her perspective on how the Plastic Packaging Tax is influencing material choices, and why sustainable packaging decisions must balance performance, compliance and carbon impact.
How Is the Plastic Packaging Tax Influencing Material Choice?
One of the most immediate impacts of PPT has been the shift towards packaging that contains at least 30% recycled content. This has created a clear commercial signal. Materials that meet the threshold avoid tax, while those that don’t carry additional cost.
Zoe explains: “We’ve seen customers switch from our bio-based mailing bags to packaging that complies with the plastic packaging tax, simply because they can’t afford to absorb the tax as another overhead. Many brands and retailers have been reluctant to make this switch, but have little choice in highly competitive, price-sensitive markets.”
Does Recycled Content Always Reduce Carbon Impact?
While recycled content plays an important role in reducing reliance on virgin materials, it is not the only measure of environmental impact.
Zoe highlights the growing importance of taking a broader view: “Sustainable packaging decisions aren’t straightforward anymore. Businesses need to consider not just recyclability, but total carbon impact as well.”
Alternative materials such as bio-based plastics such as GreenPE, introduce a different perspective. Derived from renewable sources, these materials can offer a significantly lower carbon footprint, in some cases achieving negative emissions during production.
However, because current legislation is focused on recycled content threshold, these solutions are not always commercially viable under the current framework.
How Is the Plastic Packaging Tax Changing Market Demand?
Changes in regulation are increasingly reflected in market behaviour.
In the lead‑up to PPT, demand for certain alternative materials, including bio‑based options, had been building. Since the tax was introduced, the focus has shifted more heavily towards recycled content.
This reflects a wider trend: Decisions are increasingly shaped by how materials fit within regulatory frameworks, as well as their performance characteristics.
Zoe comments: “Many brands would prefer more flexibility in material choice, but current frameworks often narrow the options available to them.”
Why Is It Difficult to Scale Alternative Packaging Materials?
Innovation in packaging materials continues at pace, but scaling new solutions remains a challenge.
Bio‑based plastics, for example, can be processed within existing systems and recycled alongside standard materials. However, limited availability of recycled bio‑based content makes it difficult to meet PPT thresholds.
This has a knock‑on effect.
Lower demand can slow investment, which in turn limits the development of infrastructure and future availability.
In this environment, innovation is not just about material performance, it is closely linked to policy alignment and market demand.
How Does Packaging Legislation Influence Design and Strategy?
There is no doubt that legislation has been a catalyst for change.
Policies such as PPT, alongside wider frameworks like EPR and PPWR, are encouraging businesses to rethink packaging design, material use and lifecycle performance.
Zoe commented: “Legislation has been essential for driving progress, but it also highlights how important it is to look at the full environmental picture when making decisions.”
As sustainability expectations evolve, there is growing recognition that metrics such as recycled content may need to sit alongside broader measures, including lifecycle carbon impact.
What Does a Balanced Sustainable Packaging Strategy Look Like?
The key takeaway from Zoe’s perspective is that sustainable packaging is becoming more multi-dimensional.
It is no longer about choosing a “good” material. It is about:
- Balancing compliance and cost
- Understanding carbon impact
- Considering recyclability and circularity
- Aligning decisions with long‑term sustainability goals
As these factors become more interconnected, packaging strategy is becoming more complex, but also more critical to get right.
👉 Read the full LoopedIn interview to explore Zoe Brimelow’s insights in more depth and understand how the Plastic Packaging Tax is influencing packaging decisions in practice here.
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How Duo can help
If you’re navigating packaging decisions across compliance, cost and sustainability, Duo supports businesses with practical, performance‑led solutions across recycled and bio‑based materials.
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