The possibility of describing the kinetics of thermal degradation of PVC samples under both isothermal and nonisothermal conditions with a unique model and using the same set of parameters was investigated. Analysis of the experimental data revealed good agreement at higher temperatures (above 175 °C) when the catalytic action of generated HCl and its distribution in the sample were considered. At lower reaction temperatures, further experimental conditions and/or sample characteristics must be considered, and a modification of the model is necessary.