As set out in our response to recommendation 1, the Environmental Principles Policy Statement sits at the heart of our approach to environmental policy. The Polluter Pays Principle is central to our approach to chemicals management, including through the PFAS Plan. The Committee is right to focus on how this principle can be applied to PFAS contamination and the government thanks the committee for highlighting its importance. Given the persistence of PFAS and the potentially significant costs of remediation, there is a strong case for ensuring that those responsible for pollution bear the costs of preventing, managing and remediating its impacts wherever possible. The government welcomes the Committee’s recommendations on levies, remediation funding and financial responsibility for PFAS contamination, and agree that these proposals warrant serious consideration as part of our longer-term approach. The Defra commissioned research, referenced in our response to recommendation 11, assessed the potential introduction of a levy on the manufacture and import of PFAS. The report research found that such a levy could help reduce PFAS emissions and apply the Polluter Pays Principle in a fair and transparent way. It also highlighted the potential impacts on competitiveness, maintaining a level playing field with overseas producers, and any additional costs that could ultimately be passed on to consumers. These findings have informed the development of policy options under the PFAS Plan and provide a valuable evidence base, as we continue to explore the potential role of levies, remediation funds and other financing mechanisms. We are also closely monitoring approaches being developed internationally, including PFAS-specific levies and remediation funds, to understand how they operate in practice and the outcomes they deliver. Alongside this, we recognise the potential role, in some sectors, that collective funding arrangements can play in managing environmental liabilities, supporting remediation, and providing greater certainty and resilience for businesses facing significant pollution-related costs. These experiences and models will provide important lessons as we consider how best to strengthen the application of the Polluter Pays Principle in a way that is effective, proportionate, supports sector resilience, and delivers meaningful environmental outcomes. The Polluter Pays Principle is already embedded within a number of existing regulatory frameworks. Part 2A of the Environmental Protection Act 1990, provides the legislative basis for addressing instances of contaminated land. Under this legislation, those responsible for land contamination, including historic contamination, can be held liable for remediation costs Affected parties may also seek redress through the courts, providing an additional route through which the costs of pollution can be borne by those responsible. However, unless voluntary action can be progressed, any investigation required to establish an evidence base and determine liability is undertaken by the regulator, usually at public expense. Contaminated land is a devolved policy area, and we work closely with devolved governments, as appropriate, to ensure a coordinated approach is implemented when required. EA plays a key role in overseeing PFAS remediation, where contamination affects controlled waters, or where sites are designated as Special Sites under the contaminated land regime. It also provides technical guidance and scientific advice to local authorities and other regulators managing PFAS risks. For ongoing emissions of PFAS to the environment, these can be regulated by the Environmental Permitting (England and Wales) Regulations 2016. EA inspects and audits industrial installations to ensure they are complying with the conditions of their permits. If operators are not compliant with the conditions in their permit, EA works with operators to ensure they come back into compliance. EA also has extensive powers to take enforcement action where appropriate, including through fines and criminal proceedings. We also recognise the challenges that arise where no responsible party can be identified, or where remediation costs exceed local capacity. In these circumstances, local authorities can face significant financial pressures. We are continuing to consider how existing support mechanisms can help address these challenges, including through the Land Remediation Pathfinder Scheme, announced in Autumn 2025, which aims to provide financial relief for the cost burden of the Landfill Tax (LfT) on land contamination remediation projects. The scheme will provide grants to local, combined, and mayoral authorities to cover unaffordable LfT costs in cases where the tax acts as a determinative barrier. We will continue to explore opportunities to strengthen the application of the Polluter Pays Principle in relation to PFAS, drawing on emerging evidence, stakeholder views and international experience. This work will form an important part of the longer-term delivery of the PFAS Plan and help inform future consideration of funding mechanisms, liability, remediation and enforcement in a fair, proportionate and effective way.