EU mass balance accounting rules under SUPD revealed

The European Commission has published details of its mass-balance approach under the Single Use Plastics Directive (SUPD) implementing act voted through on 6 February.

EU mass balance accounting rules under SUPD revealed
Copyright: Created with ChatGPT

The Implementing Decision also confirms that recycled polyethylene terephthalate (rPET) imports from outside the Union will only count towards the 25% target for beverage bottles from 21 November 2027. Following the successful vote, the implementing act will become law.

As expected, the implementing act adopts a ‘fuel-use excluded’ mass-balance accounting approach.
While the act itself will only apply to the SUPD, and only to recycled PET (rPET) material, the Commission has previously stated that it intends to use it as a framework for mass balance accounting rules across EU recycling legislation - and large parts of the mass balance calculation methods appear to be clearly targeted at pyrolysis processes. PET is not typically pyrolysed.

Pyrolysis oil players have said the adoption of the implementing act could encourage investment decisions and spur buying interest in the mid-term. Nevertheless, there remains wider regulatory uncertainty - such as end-of-waste status - beyond the implementing act.

Under a fuel-use excluded approach, material that is processed into fuel or process losses cannot contribute to recycled content targets. Free allocation (a method of mass balance that allows for the total allotment of recycled material to be attributed to any output) would be permissible for the remaining tonnage. This is provided that:

  • attributed amounts are allocated only to outputs for which it is possible to prove that there is a feasible chemical process that allows for the realistic transformation of eligible input into such outputs.
  • the attributed amount of a specific output does not exceed the share of those parts of the output that can come from the used input eligible material;
  • not both the inputs and the outputs are polymers.

Mass-balance accounting rules also apply to dual-use material, whereby the relative share of the dual-use material that will become fuel cannot count towards targets. The implementing act also states that dual use solids such as char should not count towards calculations.

There are different calculation methods for liquid material entering a steam cracker, and for material (or a share of material) not entering a steam cracker. There are also additional calculation steps for material that involves further processing to change its boiling point before entering a steam cracker.

Mass-balance must be carried out within three months and calculated for each facility, and calculations are not transferable between facility or company.

The SUPD entered into force in 2019. It contains:

  • Mandatory 25% recycled content targets in PET bottles from 2025
  • Originally there was additionally a 30% recycled content target for 2030 but this has been superseded by the Packaging and Packaging Waste Regulation (PPWR)
  • Separate collection targets for plastic bottles of 77% by 2025 and 90% by 2029
  • A ban on the following single use plastics items
  • Cotton buds
  • Cutlery
  • Plates
  • Straws
  • Stirrers
  • Balloon sticks

Source: Mark Victory, Senior Editor Recycling at ICIS

Michael Brunn

Michael Brunn

Chefredakteur

My article overview can only be accessed if you are logged in.

RECYCLING magazine provides independent, deeply investigated information about all aspects of secondary raw materials.
The magazine has a long track record, it has a history of more than 80 years. The following terms and conditions apply to the use of this website: Terms and Conditions, Privacy Policy and Cookie Policy.