Allocation rules are required to match inputs (for example plastic waste) with multiple outputs (plastics, chemicals, fuels) from a recycling process and to determine recycled content levels. For ‘long-loop’ chemical recycling, there are currently three main options under discussion in Europe: (1) proportional allocation, (2) polymers only and (3) fuel exemption. These methods differ in the degree of freedom chemical companies have to allocate recycled content to outputs. CE Delft has determined the environmental impacts of the allocation options.