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.
Plastic drinks bottles
Ready meal trays
Sticky tape
Bubble wrap
Bin bags
Sandwich bags
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Read key Plastic Packaging Tax News and Insights
ESG & the impact of Plastic Packaging Tax
Progress of implementing Plastic Packaging Tax across the UK and Europe
Plastic Packaging Tax rate to increase from 1 April 2024
From 1 April 2024, the rate of Plastic Packaging Tax (“PPT”) will increase.
Germany introduce Plastic Packaging Tax from January 2024
Germany introduce Plastic Packaging Tax from 1st January 2024
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
