As part of the overall agreement on the Post-2020 Multiannual Financial Framework (MFF) and Next Generation EU (NGEU), EU leaders also made a number of changes to the current system of own resources, including the introduction of a plastic-based contribution based on non-recycled plastic packaging.
The plastic-based contribution is calculated on the weight of non-recycled plastic packaging waste with a call rate of €0.80 per kilogram. No contribution was paid in 2020, as the contribution was only introduced in 2021. In 2021, Ireland’s plastic-based contribution was €146 million.
The contribution is paid from the Central Fund of the Exchequer, in the same way as other own resources. At this time, it is not planned to apply a tax to any sector based on non-recycled plastic.