Composite packaging materials would be subject to a tax on products' environmental impact proposed by the Green Alliance.
In a new report, Good product, bad product?, it has called for the replacement of VAT with a goods tax, graduated according to environmental impact.
"Best in class" products and packaging selected by an independent organisation for their low waste and energy use during production would be exempt from the tax.
But non-recyclable materials, such as composites, would be "prime candidates" for the tax.
David Perchard, a partner at Perchards, legislative affairs consultant to the Industry Council for Packaging and the Environment (Incpen), did not think it would be possible to easily distinguish between so-called good and bad packaging.
Aluminium, for example, has a heavy initial carbon footprint, but is very light and can be recycled.
"You might have a heavy investment in a carbon footprint, but you get it back in use," said Perchard.
Such a scheme would not be legal under current EU tax laws, but the Green Alliance would "look to the Prime Minister to seek support in Europe from like-minded premiers to agree the necessary changes".
Source: packagingnews
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