It is an attempt to tackle the problem of plastic waste.
The Treasury said the work on a potential plastic tax would examine the lifecycle of single-use plastics. The government also said it would consider introducing a "reward and return" scheme for plastic bottles to try to improve recycling rates.
The Treasury said the amount of single-use plastic wasted every year in the UK would fill London's Royal Albert Hall 1,000 times, and cited the success of the 5p charge on plastic bags to illustrate the feasibility of a levy.
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