This guidance gives an overview of the certification requirements when using a mass balance approach for Plastic Packaging Tax.

This guidance is for:

• businesses looking for more information about the minimum requirements for certification schemes when using a mass balance approach
• certification scheme operators, or organisations looking to set one up
• certification bodies

If you are a business liable for the Plastic Packaging Tax, you should also read preparing to use a mass balance approach for Plastic Packaging Tax.

HMRC does not regulate certification schemes or certification bodies. However, if they wish to issue certificates under a scheme to be used as evidence for Plastic Packaging Tax purposes, both the scheme and its certification bodies must meet the minimum requirements.

We will publish more detailed guidance in early 2027.