Certified recycled plastic not part of taxable base for plastic packaging tax

An association asks whether chemically recycled plastic certified by ISCC must be taxed under the special tax on non-reusable plastic packaging. The DGT responds that certified recycled plastic does not form part of the taxable base if the law's requirements are met.

Recycled plastic certified under ISCC is exempt from the special tax on non-reusable plastic packaging if traceability and certification requirements are fulfilled.