Brussels, 15 June 2018
WK 7351/2018 INIT
LIMITE
FIN
RESPR
CADREFIN
POLGEN
WORKING PAPER
This is a paper intended for a specific community of recipients. Handling and
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MEETING DOCUMENT
From:
General Secretariat of the Council
To:
Working Party on Own Resources
Subject:
Plastic Packaging Waste-based Own Resource:
- PPT presentation
Delegations will find enclosed the slides that will be used by the Commission for presenting Plastic
Packaging Waste-based Own Resource at the meeting of the WP on Own Resources on 15 June.
WK 7351/2018 INIT
DG G 2A JPS/ab
LIMITE
EN
EU BUDGET FOR THE FUTURE
MFF 2021-2027
Plastic Based Own Resource
How does it work?
How much revenue will it
generate?
How will it be made
available?
DG BUDG
DG ENV
DG ESTAT
#EU
budget
Working Party Own Resources
15 June 2018
WHY HAS A PLASTIC-BASED OWN RESOURCE
BEEN PROPOSED?
PLASTIC
Makes a positive contribution to the European
economy.
PLASTIC
At the same time, creates negative externality for
citizens, ocean and seas…
PLASTIC
Covered by Circular Economy Action Plan with a 50%
recycling target by 2025 and 55% target by 2030
PLASTIC
Own Resource can contribute to meeting recycling
targets
PLASTIC
Own Resource provides incentives to reduce waste
and foster recycling
PLASTIC
Own Resource leaves Member States free to choose
the right instruments/measures
DESIGN OF THE PLASTIC BASED OWN RESOURCE
The Plastic-based Own Resource is not
a tax
Incentives for Member States to reduce
plastic packaging waste that is not
recycled
Does not prescribe any tax or regulatory
measure
Statistical based: contribution
proportional to the quantity of plastic
packaging waste that is not recycled
Easy to calculate: a call rate of EUR
0.80 per kilogram
WHAT IS THE STARTING POINT FOR
DETERMINING THE OWN RESOURCE?
UNDERLYING LEGISLATION (1)
Directive 94/62/EC of 20 December 1994 on packaging and
packaging waste
• definitions of “packaging”, “recycling” and “waste”
• 22.5% recycling target for plastic packaging waste by 2008
Commission Decision 2005/270/EC establishing the formats
for reporting (replacing Commission Decision 97/138 /EC)
• Annual reporting 18 months after the reference year
• Packaging waste generation = (poss.) packaging placed on the market
• Packaging waste recycling = input to recycling or output of sorting
• Rules allowing including waste exported outside the EU
WHAT IS THE STARTING POINT FOR DETERMINING
THE OWN RESOURCE?
UNDERLYING LEGISLATION (2)
The Packaging and Packaging Waste Directive: part of a revision of six
waste directives
• Aligning definitions
• Increasing the recycling targets for municipal and packaging waste
50% target for plastic packaging waste recycling by 2025
55% target for plastic packaging waste recycling by 2030
• Improving calculation rules and simplifying reporting requirements
Input to recycling to be counted only
Quality assurance of data to be ensured
Quality check reports
Minimum requirements for Extended Producer Responsibility schemes
Timeline
• May 2018: adoption of the amendment
• June 2018: publication in Official Journal
• March 2019: adoption of the implementing acts on reporting
REVENUE ESTIMATES
Quantity of plastic packaging waste and recycling rate*
18
60%
16
55%
14
12
50%
10
45%
8
6
40%
4
35%
2
0
30%
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
2026
2027
Plastic Packaging waste
Non-Recycled Plastic Packaging Waste
recycling rate
Source: Commission services. * Estimates from 2018 onwards.
STATISTICAL BASIS
Monitoring under Packaging Waste Directive:
Data collected since 21 years - improved over time
Data already good quality – differences across Member
States correlate with consumption expenditure and
income level
Revised Directive will in time improve data quality
including due to more precise rules, e.g. for:
Calculation and measurement point for recycling
Quality reports and information about average loss rates
CONTROL AND REPORTING (1)
Scope: verifications of the procedures and
national reporting systems to deliver data on
plastic packaging.
Objective: Obtain assurance on the reliability of
the national statistics system and compliance
with plastic packaging waste statistics and
implementing acts.
Similar to Gross National Income (GNI)
Statistical Based
CONTROL AND REPORTING (2):
SCOPE OF THE VERIFICATION: TIMING
Member State
submits data &
annual statement
Generation
Commission may
and
inspect national
recycling of
statistical system
plastics
and collection of
year n
January
data year n (based
January
July
n+1
n+2
n+2 on risk assessmet)
COUNCIL REGULATION ON THE METHODS AND
PROCEDURE FOR MAKING AVAILABLE THE NEW OWN
RESOURCES
MAKING
AVAILABLE
REGULATION 2 - COM(2018)326
Legal basis: Article 322(2) of the Treaty on the Functioning of
the European Union
Qualified Majority Voting + European Parliament opinion
Complements Regulation 609/2014
Entry into force: with Own Resources Decision
MAKING AVAILABLE REGULATION 2 - COM(2018)326
How will the own resource based on Plastic packaging waste that is
not recycled work?
Type of own resource: Value Added Tax-type
Common rules, applicable to all own resources, including this
one:
•
Administrative cooperation
•
Use of accounts for own resources kept by national
treasuries or Central Banks
•
Cash management provisions
MAKING AVAILABLE REGULATION 2 - COM(2018)326
How will the own resource based on Plastic packaging waste that is
not recycled work? Specific rules for this own resource:
Conservation of supporting documents: 6 years
What and when to enter in the accounts:
o 1st working day of the month: a twelfth of the amount
forecast for the year in question
o 30 June: yearly adjustment
o Upon request: advancement of a twelfth
Reporting:
o By 15 April: forecast for the current and next year
o By 31 July: annual statements of previous year (n-2)
MAKING AVAILABLE REGULATION 2 - COM(2018)326
How will the own resource based on Plastic packaging waste that is
not recycled work? Specific rules for this own resource:
Calculation: EUR 0,80 for each kilogram of plastic packaging
waste that is not recycled.
Making available provisions:
o One twelfth, 1st working day of the month
o Converted into national currencies
Adjustments:
o Difference between forecast and actual amounts (same
rules as with Value Added Tax/Gross National Income)
o Adjustments after inspections shall give rise to a
particular adjustment
MAKING AVAILABLE REGULATION 2 - COM(2018)326
How will the own resource based on Plastic packaging waste that is
not recycled work? Specific rules for this own resource:
Bringing forward twelfths: For the European Agricultural
Guarantee Fund (one twelfth in first quarter) and the
European structural and investment funds (one twelfth in first
semester)
Interest provisions
Committee procedure: Article 17 of the proposal; currently in
Article 16 of Regulation 609/214
Transitional provision: Member State shall provide
calculations from January 2021 (actual and forecast)