Managing controlled waste - code of practice: duty of care - equalities impact assessment

Background and context

8. The Scottish Government is committed to transitioning to a circular economy as a means of addressing the climate and nature crises while delivering sustainable economic and social benefits. A circular economy keeps materials and products in use for as long as possible, thereby reducing demand for virgin resources, minimising waste, and maximising the value retained within the economy.

9. Around four-fifths of Scotland’s carbon footprint comes from the products and services we manufacture^[9], use and throw away. An estimated 90% of global biodiversity loss and water stress is caused by extraction and processing of these products.^[10] The Scottish Government is committed to delivering a different approach to our economy, one where we move from a "take, make and dispose" model to one where we value materials and keep them in use for as long as possible.^[11]

10. Around 11 million tonnes of packaging waste is produced every year in the UK^[12]. A substantial part of packaging waste ends up in landfill, with an estimated two-thirds of which could instead be recovered for recycling, resulting in avoidable environmental costs. Of this, it is estimated^[13] that just under a third of plastic packaging placed on the market each year is made up of plastic film (including flexible packaging).

11. To address these impacts, the Scottish Government introduced an extended producer responsibility scheme for packaging in 2025, in partnership with the other governments of the UK^[14]. The scheme requires that businesses that place more than 50 tonnes of packaging on the market and have a turnover of more than £2 million per year must fund the full net costs of efficient and effective waste management services for household packaging. Costs are allocated to producers based on their share of each packaging material type placed on market each year. Fees are ‘modulated’ based on environmental factors such as recyclability to incentivise more sustainable use of packaging.

12. As part of proposals for the introduction of a UK-wide packaging EPR scheme, the four nations committed to require that recyclable plastic film and flexible packaging is collected for recycling from both households and businesses across the UK by 31 March 2027. This aims to address the current gap in recycling infrastructure for flexible plastics, reduce environmental harm, and support circular economy objectives.

13. In Scotland, the business separation and collection requirements are proposed to be introduced by way of an update to the Duty of Care: Code of Practice for managing controlled waste. The Environmental Protection Act 1990 sets out duties of care relating to separate collection and management of dry recyclable waste, including plastics. The existing Duty of Care: Code of Practice provides practical guidance on how to discharge the duty of care. The updated Code of Practice replaces the existing Code of Practice published in 2012.

14. The amended Code has been updated to account for changes since 2012, and implements the requirement for plastic film to be separated and collected for recycling from businesses across the UK by 31 March 2027 by making clear that dry recyclable waste includes plastic film as a subset of plastic. Guidance on the specific types of plastic film and flexible packaging that is and is not in scope of the requirement is provided in the Duty of Care.

15. Household collection requirements for plastic film for local authorities will be introduced through the new statutory Household Recycling Code of Practice, due to be consulted upon by the end of 2026. Collection for recycling of plastic films from households are not considered within this EQIA. However, collection of plastic films from households are assessed within the EQIAs for packaging EPR, and some of the information presented in this document will be relevant to households.

16. Equivalent duties on both households and the non-household municipal sector are introduced in England through the ‘Simpler Recycling’ legislation. The Welsh Government and the Department for Agriculture, Environment and Rural Affairs in Northern Ireland will consider how this UK-wide commitment will be introduced in their respective nations.

17. A range of impact assessments were conducted to support the implementation of packaging EPR consultation in Scotland, which included the option to require the collection of plastic film for recycling.

• Business and Regulatory Impact Assessment (BRIA)

  a. 2021 Packaging EPR Consultation UK IA^[15]

  b. 2021 Scottish Government Partial BRIA^[16]

  c. 2024 Packaging - extended producer responsibility: full business and regulatory impact assessment (BRIA)^[17]

• Island Community Impact Assessments (ICIA)

  a. 2021 UK packaging producer responsibility system reform: partial island communities screening assessment^[18]

  b. 2024 Data and Stakeholders – Packaging EPR: Island Communities Impact Assessment^[19]

• Equality Impact Assessment (EQIA)

  a. 2021 UK Packaging Producer Responsibility System Reform: Partial EQIA^[20]

  b. 2024 Extended Producer Responsibility for Packaging Equality Impact Assessment^[21]

18. This EQIA, along with an updated ICIA and addendum to the BRIA, has been undertaken to accompany proposed amendments to the Code to require the collection for recycling of plastic films from the non-household municipal sector.