Council Decision (EU, Euratom) 2020/2053 on the system of own resources introduced, from 1 January 2021 (Article 12), a contribution of EUR 0.80 per kilogram of plastic packaging waste that is not recycled (Article 2(1)(c)). It is a contribution from national treasuries to the EU budget, not a direct tax on producers.
States recover it in different ways: Spain and Italy through national plastics taxes, others through extended producer responsibility (EPR) fee increases or general taxation. It creates a direct financial incentive for governments to raise plastic recycling rates.
Status as at September 2026: in force since 1 January 2021; the Commission's July 2025 proposal for the 2028 to 2034 budget retains it and proposes raising the rate to EUR 1 per kilogram from 2028, which needs unanimous Council agreement and national ratification. Dates verified against Council Decision (EU, Euratom) 2020/2053 Articles 2 and 12 (EUR-Lex) on 23 September 2026.