The Government Says

Draft legislation: Plastic packaging tax — chemical recycling and adoption of a mass balance approach

Draft legislation: Plastic packaging tax — chemical recycling and adoption of a mass balance approach
Local copy of The_Plastic_Packaging_Tax__Chemical_Recycling_Certification_Schemes__Regulations_2027.pdf

https://www.gov.uk/government/consultations/draft-legislation-plastic-packaging-tax-chemical-recycling-and-adoption-of-a-mass-balance-approach

seen at 10:31, 6 October in Policy papers and consultations.