MHA | What is Plastic Packaging Tax?

What is Plastic Packaging Tax?

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:

  1. 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.
  2. 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.

Plastic Bottle icon 2
Plastic drinks bottles
Ready meal
Ready meal trays
Sticky tape
Sticky tape
Bubble Wrap v3
Bubble wrap
Trash bag
Bin bags
Sandwich bag
Sandwich bags
Did you know? That the Plastic Packaging Tax rate is set to increase from 1 April 2024 Find out more

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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