NESS Technologies
The advanced materials platform behind NÜ Eco. NESS-MTS is bio-calcium technology derived from recycled eggshell waste, replacing 5 to 50% of virgin plastic in an existing production line.
Confirmed by HMRC: below 50% polymer is not classed as plastic.
Under the UK Plastic Packaging Tax, composition by weight is the test. HMRC confirmed the position directly in their correspondence with us.
"PPT aims to incentivise the use of recycled plastic by exempting packaging from the tax when a product contains 30% or more recycled plastic... for the purpose of PPT, composite materials made of polymer and other substances or additives are not classed as plastic if the polymer content is less than 50% of the overall weight of a material. Therefore, if NESS-GEX and any other non-polymer substance make up more than 50% of the composite material by weight, this will not be viewed as plastic and therefore not subject to PPT."
Density is the mechanism.
The key to the regulatory benefit is density. Most plastics have a density of approximately 0.9. Our bio-calcium powder has a density of approximately 2.1, more than twice as high. A smaller volume of bio-calcium therefore outweighs a much larger volume of plastic.
The pellet itself contains 20% LLDPE and 80% bio-calcium. Blended at 40% pellet with 60% LLDPE by volume, total LLDPE in the finished product, counting the LLDPE within the pellet, comes to approximately 48% by weight. Bio-calcium accounts for the remaining 52%, putting total plastic composition below 50%.
- · 20% LLDPE
- · 80% Bio-Calcium Powder
Total polymer ≈ 48% by weight · total non-plastic ≈ 52% by weight. Illustrative example at a 60/40 blend.
| Component | By amount | By weight |
|---|---|---|
| Straight LLDPE | 60% | 43% |
| LLDPE within pellet | 8% | 5% |
| Bio-calcium powder | 32% | 52% |
| Total polymer | 68% | 48% |
Composition by weight, market by market.
An increasingly important factor in how a product or material is classified for regulatory purposes is its composition by weight. Application varies across markets.
UK
Under the Plastic Packaging Tax the 50% threshold is binary. Cross it and the material is not classified as plastic for PPT purposes, potentially eliminating the tax liability entirely.
Spain / Italy
Based on our research, both apply additional tax based on the weight of plastic content, not the whole product. There is no binary threshold, so the saving scales proportionally with how much plastic is replaced.
Across Europe
The EU's Packaging and Packaging Waste Directive enters into application in 2026, increasing regulatory pressure continent-wide. Composition by weight is becoming critical, not just for tax but for how products are classified and reported.
Drops into your existing line.
Polymers
Manufacturing processes
No machinery changes. No factory redesign. No disruption to production.
Measured CO2, not estimated.
At a 30% GEX substitution rate, NESS-MTS delivers a 63% CO2 reduction vs PE and 52% vs PP. The material's own footprint is 0.81 CO2/kg.
- CO2 reduction GEX vs PE (30% blend)63%
- CO2 reduction GEX vs PP (30% blend)52%
- GEX material footprint0.81 CO2/kg
GEX delivers a 63% reduction vs PE and 52% vs PP at a 30% substitution rate. Source: NESS internal carbon data.
| Material | CO2/kg |
|---|---|
| PE | 2.17 |
| PP | 1.7 |
| GEX | 0.81 |
A grade for every line. Same drop-in promise.
Drops into your existing resin.
Proven across rigid, flexible and film.
- ·Rigid packaging
- ·Blow-moulded bottles
- ·Injection-moulded containers
- ·PE film and wraps
- ·Shopping bags
- ·Straws
- ·Cutlery
- ·Pharmaceutical packaging
- ·Cosmetic packaging
- ·Flooring (EVA / EPE / TPU)
- ·Food containers
- ·Drink bottles
Independently certified. Patented in five countries.
Patents granted in the United Kingdom, United States, Taiwan, Australia and China. Plus SGS Anti-bacterial 99.9% (against E. coli and S. aureus), FDA food safety (TÜV Rheinland), and EU FDA (TÜV Rheinland).