Plastic Packaging Tax (PPT) was introduced on 1 April 2022. If you manufacture or import 10 or more tonnes of plastic packaging within a 12-month period they must register for PPT on GOV.UK, even if the packaging contains 30% or more recycled plastic. If you’re liable to register or have already registered, from 1 January 2023 you must submit your PPT return and pay any tax due by 31 January 2023. To find out more and support your clients visit the Plastic Packaging Tax collection page on GOV.UK.