If tax rate changes are also becoming more visible today, tax rate changes pertaining to a distinctly environmental agenda are also becoming a more integral feature in the regulatory framework across Europe. Poland is the latest country to mark a Single-use Plastic directive (SUP) as part of its wider fiscal infrastructure- which, as the name suggests, is motivated to prevent the use of single-use plastic. The rules are expected to have wide-reaching effects, with the Act effectively banning specific types of plastic on the market. In effect, a ‘plastic tax’ will be introduced for entities who sell single-use products to consumers. Fees for contravening these rules are expected. The Act is expected to take effect from 1 July 2024. Tungsten Network will review is obligations in respect of the tax. The Act has been passed in Parliament, and the president signed the law implementing the EU directive on single-use plastic in April 2023.