He said the "call for evidence" would look at the whole supply chain for single use plastics, at alternative materials, re-usable options and re-cycling opportunities.

"It will look at how the tax system can help drive the technological progress and behavioural change that we need, not as a way of raising revenue but as a way of changing behaviour and encouraging innovation," Hammond said during his spring statement to parliament.

He said the government would commit to investing to develop new, greener, products and processes, funded from any revenue raised.

Hammond's statement echoed his budget speech last November when he said the government would investigate how the tax system and charges on single-use plastic items could reduce waste.

However, last week the government resisted a call by campaigners and lawmakers to impose a so-called "latte levy" on single-use coffee cups, opting instead to reduce the use of the cups through voluntary measures.

(Reporting by James Davey, Editing by Paul Sandle)