Rachel MacLeod

Rachel is a Legal Director in Addleshaw Goddard's London office specialising in ESG, environmental and sustainability matters within both a regulatory and transactional context. She works with clients across a range of sectors to navigate ESG risks and capitalise on opportunities linked to their operations and activities. Rachel has particular expertise advising clients in the manufacturing, retail, tech and healthcare sectors on EU and UK regulations affecting the entire product lifecycle, from market entry requirements to end-of-life considerations. Her practice extends to advising on environment, health and safety (EHS) legislation as well as operational compliance and risk management.

Rachel's recent experience includes advising on*:

• Supply chain due diligence obligations, including the EU Deforestation Regulation and the Corporate Sustainability Due Diligence Directive.
• ESG reporting and disclosure requirements under frameworks such as the Corporate Sustainability Reporting Directive (CSRD), UK Modern Slavery Act, UK Streamlined Energy and Carbon Reporting (SECR), TCFD-aligned reporting, CBAM and the UK ESOS energy auditing regime. 
• EU Green Deal, the Circular Economy Action Plan and sustainability regulations for products, including those governing batteries, packaging, plastics, PFAS and ecodesign.
• Greenwashing risks in marketing and promotional materials, including compliance with the EU ECGT Directive and the proposed Green Claims Directive.
• EU and UK chemicals legislation, including REACH, RoHS, POPs, biocidal products and CLP compliance.
• End-of-life requirements for products, waste and Extended Producer Responsibility (EPR) regimes, such as WEEE, batteries and packaging recycling laws.
• Compliance audits and reviews, regulatory investigations and prosecutions.

* includes experience gained prior to joining Addleshaw Goddard

Practice Area

Panel

  • Contributing Author

Qualified Year

  • 2011

Experience

  • Baker McKenzie (2009 - 2025)

Qualifications

  • BA in Law (2007)
  • LPC (2009)

Education

  • University of Cambridge (2007)
  • College of Law, Moorgate (2009)

1 Contributions by Rachel MacLeod

UK Plastic Packaging Tax: definitions, scope, registration, exemptions, reliefs, group arrangements, penalties, secondary liability and key developments (rates, mass balance, certification)
PRACTICE NOTES
UK Plastic Packaging Tax: definitions, scope, registration, exemptions, reliefs, group arrangements, penalties, secondary liability and key developments (rates, mass balance, certification)
Plastic packaging-the problem There is growing recognition worldwide of the issues caused by global use of plastics, alongside the related harms from the creation of plastic waste. In the UK, plastic packaging represents 44% of plastics used and 67% of plastic waste, with usage exceeding 2 million tonnes every year. In general, the overwhelming share of this packaging is produced from virgin, not recycled, plastic and is used only briefly before being thrown away. For further detail on plastic waste, see Practice Note: Waste types and controls-plastics. In the UK, the government moved to tackle plastic use by introducing the Plastic Packaging Tax (PPT) from 1 April 2022, chargeable on the manufacture and importation of plastic packaging containing under 30% recycled content. The tax was first set at £200 per tonne and was later uplifted to £228.82 per tonne, effective from 1 April 2026. Via the PPT, the government intends to promote more sustainable plastic packaging, increase the proportion of recycled plastic used and help to curb plastic waste. The PPT rates are set to...
Environment
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