Plastic Packaging Tax (PPT) was introduced by the UK Government on 1 April 2022 to encourage the use of recycled materials rather than virgin plastic within packaging.
Who must register for Plastic Packaging Tax?
The business will need to register for Plastic Packaging Tax if it meets either of the following conditions:
- At any time after 1 April 2022, the business expects to manufacture or import finished plastic packaging of at least 10 tonnes or more in the following 30 days.
- The business manufactures or imports 10 tonnes or more of finished plastic packaging in a 12 month period ending on the last day of a calendar month.
Plastic Packaging Tax applies to finished plastic packaging manufactured in, or imported into, the UK where the plastic used in its manufacture is less than 30% recycled.
![Bubble Wrap v3](https://optimise2.assets-servd.host/mac-hud/production/Bubble-Wrap-v3.png?w=833&h=833&auto=compress%2Cformat&fit=crop&dm=1709224808&s=b0b61d8e333af23f69a6e795dfea1ff2)
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Read key Plastic Packaging Tax News and Insights
![I Stock 157611634](https://optimise2.assets-servd.host/mac-hud/production/iStock-157611634.jpg?w=400&h=225&q=80&auto=format&fit=crop&crop=focalpoint&fp-x=0.5&fp-y=0.5&dm=1711379081&s=1fcd2e36bb3eed0942507e97fd525b44 400w, https://optimise2.assets-servd.host/mac-hud/production/iStock-157611634.jpg?w=600&h=338&q=80&auto=format&fit=crop&crop=focalpoint&fp-x=0.5&fp-y=0.5&dm=1711379081&s=c70b163dbda57d34e04ed3c790bb562f 600w, https://optimise2.assets-servd.host/mac-hud/production/iStock-157611634.jpg?w=724&h=407.25&q=80&auto=format&fit=crop&crop=focalpoint&fp-x=0.5&fp-y=0.5&dm=1711379081&s=7e888cd626eb26481a08fb8c99dceed5 724w)
ESG & the impact of Plastic Packaging Tax
Progress of implementing Plastic Packaging Tax across the UK and Europe
![Plastic water bottles on the shelf](https://optimise2.assets-servd.host/mac-hud/production/Insights/Plastic-water-bottles-on-the-shelf.jpg?w=400&h=225&q=80&auto=format&fit=crop&crop=focalpoint&fp-x=0.5&fp-y=0.5&dm=1694015247&s=9590aca46f1bcfcf415fbd2bdf08a9f3 400w, https://optimise2.assets-servd.host/mac-hud/production/Insights/Plastic-water-bottles-on-the-shelf.jpg?w=600&h=338&q=80&auto=format&fit=crop&crop=focalpoint&fp-x=0.5&fp-y=0.5&dm=1694015247&s=e783a464d464884b4bdf194d29b9cf9f 600w, https://optimise2.assets-servd.host/mac-hud/production/Insights/Plastic-water-bottles-on-the-shelf.jpg?w=787.55555555556&h=443&q=80&auto=format&fit=crop&crop=focalpoint&fp-x=0.5&fp-y=0.5&dm=1694015247&s=37b1f1f19859112dfafb588123b64fd4 787w, https://optimise2.assets-servd.host/mac-hud/production/Insights/Plastic-water-bottles-on-the-shelf.jpg?w=786.85612788632&h=443&q=80&auto=format&fit=crop&crop=focalpoint&fp-x=0.5&fp-y=0.5&dm=1694015247&s=c65f077f4d82705cb2a96c6212e4891e 786w)
Plastic Packaging Tax rate to increase from 1 April 2024
From 1 April 2024, the rate of Plastic Packaging Tax (“PPT”) will increase.
![Plastic bottle line](https://optimise2.assets-servd.host/mac-hud/production/Insights/Plastic-bottle-line.jpg?w=400&h=225&q=80&auto=format&fit=crop&crop=focalpoint&fp-x=0.5&fp-y=0.5&dm=1691766017&s=9463f94d517c262f21bd0bc03575e81f 400w, https://optimise2.assets-servd.host/mac-hud/production/Insights/Plastic-bottle-line.jpg?w=600&h=338&q=80&auto=format&fit=crop&crop=focalpoint&fp-x=0.5&fp-y=0.5&dm=1691766017&s=0731d7e27c8137cefe32cd68eeb64015 600w, https://optimise2.assets-servd.host/mac-hud/production/Insights/Plastic-bottle-line.jpg?w=724&h=407.25&q=80&auto=format&fit=crop&crop=focalpoint&fp-x=0.5&fp-y=0.5&dm=1691766017&s=df71df66587b82c2229a10b6a2427ea7 724w)
Germany introduce Plastic Packaging Tax from January 2024
Germany introduce Plastic Packaging Tax from 1st January 2024
![Plastic bottle with yellow lids](https://optimise2.assets-servd.host/mac-hud/production/Plastic-bottle-with-yellow-lids.jpg?w=400&h=225&q=80&auto=format&fit=crop&crop=focalpoint&fp-x=0.4949&fp-y=0.5158&dm=1700829411&s=e94210e89c131214e979a23c3022bd26 400w, https://optimise2.assets-servd.host/mac-hud/production/Plastic-bottle-with-yellow-lids.jpg?w=600&h=338&q=80&auto=format&fit=crop&crop=focalpoint&fp-x=0.4949&fp-y=0.5158&dm=1700829411&s=1f34c559acb4b1b3502f539747c90ba1 600w, https://optimise2.assets-servd.host/mac-hud/production/Plastic-bottle-with-yellow-lids.jpg?w=787.55555555556&h=443&q=80&auto=format&fit=crop&crop=focalpoint&fp-x=0.4949&fp-y=0.5158&dm=1700829411&s=6526624c09d9a4433c4f8a23efab5226 787w, https://optimise2.assets-servd.host/mac-hud/production/Plastic-bottle-with-yellow-lids.jpg?w=786.85612788632&h=443&q=80&auto=format&fit=crop&crop=focalpoint&fp-x=0.4949&fp-y=0.5158&dm=1700829411&s=bafd9c70f415c6b6d8a5f58dee8ac0c3 786w)
Autumn Statement 2023: A review of Plastic Packaging Tax
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What is Plastic Packaging Tax?
How we can help your business with Plastic Packaging Tax
We offer a broad range of PPT advisory services, from initial exploratory discussions and staff training workshops, the application process and submitting PPT Returns to HMRC. Our team can provide greater clarity on issues from HMRC, including applying to HMRC for non-statutory clearances as to the PPT treatment of particular products.
Contact the team