Guide Topics
Topics covered with our guide
If you manufacture or import 10 or more tonnes of plastic packaging within a 12 month period, you may need to register for the tax
Plastic Packaging Tax guidance is subject to change until all the legislation is approved by Parliament. It will continue to be updated.
The tax will come into force on 1 April 2022 and will be charged at a rate of £200 per tonne.
You need to register for the Plastic Packaging Tax if you’ve manufactured (like us) or imported 10 or more tonnes of finished plastic packaging components within the last 12 months, or will do so in the next 30 days. From 1 April 2022 to 30 March 2023, the 12 months threshold will be worked out differently.
Plastic Packaging Tax only applies to manufacturers and importers of plastic packaging components which contain less than 30% recycled plastic.
Packaging should only contain recycled plastic where it is permitted under other regulations and food safety standards.
