This Life cycle assessment (LCA) shows differences in relative performance of PVC and its alternatives in the impact assessment categories selected. In the case of collation trays, the PVC tray system generally performs marginally better and for flooring it is the linoleum system that exhibits a marginal general performance advantage. In the case of rainwater pipes the PVC pipe system performs better than aluminium and wood profile system performs better than PVC profile for window applications. The external costs modelled tend to be higher for the PVC products but production costs typically reflect greater than 98% of the total social cost (internal + external costs). Therefore the internalisation of external costs would not have a significant impact on the markets for the products considered. Decisions regarding appropriate policy with respect to PVC should include not only environmental performance through LCA but also the impact on employment and public opinion and the reason why such opinion is formed.