Single-use plastic packaging tax
About this good practice
The increasing littering of the cityscape from discarded "to-go" and "take-away" packaging has become an unsightly problem that is harmful to the environment in recent years. The university town of Tübingen has to finance considerable costs for waste disposal in public spaces. These are resources that are lacking elsewhere. The declared goal of the packaging tax is to generate revenue for the municipal budget so that the costs of waste disposal can be at least partially paid by those who cause it. Another goal is the significant reduction in resource consumption and the mountains of rubbish to be disposed of. The packaging tax also incentivizes the use of reusable systems, the introduction of which is subsidized by the city.
The tax is paid directly by vendors, but the tax may be refinanced through the sales price of food and beverages. The tax level depends on the sold items:
- One way cups / bottles /other beverage packaging: 0,50 €
- Disposable tableware / food packaging: 0,50€
- Set of disposable cutlery: 0,20 €
The maximum tax rate per meal sold is €1.50. When food and/or beverages are sold in disposable packaging, the tax is due immediately. Thus, the tax liability arises at the time of sale. The packaging issued must be declared in the tax return of the restaurateur and will be paid by the restaurateur to the city after receipt of the tax assessment notice by the tax office. Tax returns are due January 15th for the preceding year.
Resources needed
The packaging tax in Tübingen started on January 1st 2022. The Tax Department of the University City of Tübingen is responsible for the tax. Two jobs were created there.
Evidence of success
Since the tax came into force at the beginning of this year, the tax revenue is not yet known. But according to Mayor Palmer, the first successes have already been achieved one month after introduction: "In the city, we see significantly less waste, significantly less littering around trash cans and significantly more suppliers of reusable tableware". Up to 15 percent less rubbish was disposed of in public rubbish bins in January 2022 compared to pre pandemic years.
Potential for learning or transfer
The plastic packaging tax has a high potential to be a good practice for other cities and regions because it is in line with the EU SUP directive 2019/904 and, in Germany, also with the Circular Economy Act and the Packaging Act and supports the respective laws and their implementation.
Of course, this practice cannot simply be implemented in every city, as the respective legal frameworks must be adhered to. Nevertheless, the packaging tax in Tübingen provides a good basis for the development of similar models in other regions.