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<p>At Budget 2018, the Chancellor announced his intention to tackle the scourge of
single-use plastic waste through the introduction of a new tax on plastic packaging
which does not contain a sufficient amount of recycled content. Earlier this year,
the government launched a consultation seeking views on the initial proposed design
for the tax. This closed in May and the government intends to publish a summary of
responses in due course.</p><p> </p><p>As with any new tax, extensive work must be
carried out before implementation, to ensure the tax operates effectively. The new
tax will be introduced in April 2022.</p>
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