The introduction of the Plastic Tax and the Sugar Tax represents one of the most impactful regulatory changes for the entire hospitality industry (hotel and non-hotel). Although the tax obligation falls on industrial producers, the knock-on effect will inevitably be felt on wholesale purchase price lists.
Managers of B&Bs, holiday homes, boutique hotels and farmhouses will see their current expenses rise on two critical fronts:
Single-use packaging (Plastic Tax): Increases on mini courtesy kit bottles, breakfast cups and trays, cling film, and take-away containers.
The Food & Beverage sector (Sugar Tax): Price increases on carbonated drinks, industrial fruit juices, iced teas and sweetened products for minibars and buffets.
Standing still in the face of this development means accepting only two scenarios: seeing your profit margins eroded or raising room rates , with the risk of losing competitive positions on the OTAs.
Regulatory and Operational Comparison: Plastic vs. Sugar Tax in Hospitality
Topics index
The table below summarizes the impact of the two taxes on the main services offered by the hospitality sector:
| Tax | Object hit | Operational impact for B&Bs and Hotels | Economic risk |
| Plastic Tax (€0,45/kg) | Single-Use Products (MACSI) made from non-recycled plastic | Courtesy line (mini-bottles), single-dose breakfast packaging, shower caps | Increase in cost per night/guest on consumable supplies |
| Sugar Tax (€10/hl) | Soft drinks with added sugars or sweeteners | Minibar, vending machines, packaged fruit juices at the buffet | Loss of profitability on F&B ancillary services |
The Solution: How to Turn Cost Risk into a Green Marketing Strategy
The answer to rising costs isn't to cut quality, but to redesign the guest experience . Transforming the facility into a sustainable reality allows the purchase of taxable products to be eliminated from the outset, positioning the business in a higher price range (Premium).
┌─────────────────────────────────────────────────────────┐
│ PROCESSO DI TRANSIZIONE ECO-EFFICIENTE │
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1. AUDIT FORNITURE ──► Individuazione monouso e prodotti zuccherati
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2. SOSTITUZIONE ──► Dispenser ricaricabili + Prodotti a Km Zero
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3. REBRANDING ──► Comunicazione "Plastic-Free" su OTA e Sito Web
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4. REVENUE PLUS ──► Aumento del ADR (Average Daily Rate) e +15% Margini
From the Courtesy Line to Designer Dispensers: An Eco-Smart Turnaround
To address the rising costs driven by the Plastic Tax, the first strategic move is to definitively say goodbye to the traditional 30 ml disposable mini-bottles for shampoo and shower gel.
The ideal solution for modern hospitality is to switch to wall-mounted dispensers made of designer materials such as glass, aluminum, or ceramic, to be filled with certified organic cosmetics purchased in large formats.
This change in direction brings an immediate threefold benefit: it eliminates the economic impact of the Plastic Tax on bathroom supplies, reduces waste of products left unused by customers, and allows for overall toiletries line costs to be cut by up to 40% in the long term.
Breakfast and the minibar: a healthy and local alternative to cancel the sugar tax.
Likewise, the reorganization of the Food & Beverage area allows us to completely neutralize the effects of the Sugar Tax, transforming breakfast and the minibar service into a key strength for the hotel. Replacing traditional plastic-wrapped snacks, sugar-laden industrial fruit juices, and disposable water bottles means rethinking hospitality with a healthy , zero-mile approach.
In fact, managers can install a microfiltered water dispenser in the lobby, offering guests personalized aluminum water bottles (also excellent as a gift or resale item), as well as replacing the single-serving buffet items with elegant glass containers for cereals and jams.
Completing the offering with homemade cakes, freshly squeezed juices, and local fresh fruit extracts eliminates the impact of sugar taxation, reduces waste, and significantly improves customer reviews, as customers are always attentive to food quality.
Operational Checklist for Managers: 5 Steps to Take Now
To prepare for the new scenario without being caught unprepared, every host or hotel manager should follow these 5 steps:
Purchase Mapping: Analyze your invoices for the last 12 months and calculate how many kilos of single-use plastic and liters of sugary drinks you purchase each year.
Renegotiate with suppliers: Request quotes for certified eco-friendly products (compostable or with >40% recycled plastic, exempt from Plastic Tax).
OTA Listing Update: Add “Eco-friendly” and “Eco-sustainable” features to your Booking.com and Airbnb filters.
In-room storytelling: Add a small explanatory sign (e.g., "We believe in respecting the planet: that's why we've eliminated single-use plastic" ). Guests positively evaluate these initiatives.
Price adjustment (Strategic Pricing): Enhance your green positioning by slightly increasing the average daily rate (ADR): modern travelers are willing to pay a premium price for sustainable accommodations.
Why Postponement is an Opportunity for Green Hospitality
With the postponement of the rules to January 1, 2027, hospitality operators have a crucial window of opportunity to reorganize supplies and services. It's important to note that the tax applies exclusively to single-use virgin plastic. Products made from recycled plastic or certified biodegradable/compostable materials are exempt from taxation.
Hosts and managers are not liable for the tax. They will be affected by the tax in the form of increased list prices applied by suppliers of consumer goods and products. However, the initial investment in dispensers and breakfast equipment typically pays for itself within 6-9 months thanks to the lower cost of loose refills compared to packaged disposables.
The latest developments on the Plastic Tax and Sugar Tax confirm a clear trend: sustainability is no longer an option, but a strategic economic choice.
Accommodation facilities that anticipate price increases by abandoning disposable items will be the only ones capable of protecting their profitability and positioning themselves at the top of the list of modern travelers' preferences.
For all official details, you can consult the Sugar Tax and Plastic Tax Notice – Postponement 2027 on the Customs and Monopolies Agency website.
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