However, there is a risk that PPT, as currently designed, will not deliver against its intended objectives. A flat 30% recycled content requirement may well prove too easy for some sectors to achieve while acting as an unavoidable financial penalty in sectors with no viable alternatives, encouraging producers to swap to more environmentally damaging options. We recommend that the Plastic Packaging Tax (PPT) should be modulated with different, stretching targets tailored to different sectors and including partial exemptions for recycled content levels below the level at which a full exemption is granted, but above 10%. The Government should also set out a timetable for increasing the percentage of recycled material needed to attract total exemption from the tax to further stimulate demand for recycled plastics. The first such increase should come into force by 2025.