04.06.23

Single-use plastic levy

Germany is the latest country this month to advance a distinctly environmental agenda, following in the footsteps of the Vereinigtes Königreich und Spanien, and more recently, Scotland, via the Deposit Return Scheme.  

Expected in the first quarter of 2025, the legislation in Germany outlines the scope, refunds and penalties associated with such a levy, which, as the name suggests, applies to single-use non-recyclable plastic. 

The legislation has passed through the Federal Parliament and is awaiting approval in the Federal Council. 

Tungsten will monitor progression of the tax and consider its obligations in respect of the levy.