Administrative and Technical Aspects

On 1‌‌‌ ‌‌April‌‌‌ ‌‌2022, the UK Government will introduce the Plastic Packaging Tax (PPT). Below are some helpful reminders, including links to upcoming webinars and updates on guidance and step by step guides.

PPT will incentivise businesses to use recycled plastic in the production of plastic packaging. Manufacturing or importing 10 tonnes or more of plastic packaging containing less than 30% recycled plastic will be taxed at £200 per tonne. Businesses over the registration threshold who already include recycled plastic in their packaging will still need to register but will not pay any tax.

• the new Plastic Packaging Tax (PPT) comes into force on 1‌‌‌ ‌‌April‌‌‌ ‌‌2022. From this date if you manufacture or import plastic packaging you must check if you are liable for PPT. You will have 30 days to register for the tax from the date you become liable
• go to GOV.UK and check the steps to help you decide if your business is liable for PPT
• nobody will need to file a PPT return or pay the tax until July‌‌‌ ‌‌2022 at the earliest, however you may need to register before this point.

PPT will incentivise businesses to use recycled plastic in the production of plastic packaging. Manufacturing or importing 10 tonnes or more of plastic packaging containing less than 30% recycled plastic will be taxed at £200 per tonne. Businesses over the registration threshold who already include recycled plastic in their packaging will still need to register but will not pay any tax.

Important: reminder of importer responsibility 

Businesses who import plastic packaging need to check who is responsible for complying with and paying PPT. This is unlikely to be the suppliers. For example, a UK based retailer imports goods from a German food manufacturer. The retailer is the consignee and in control of the import, so are the businesses who will need to register for the tax where they pass the 10-tonne registration threshold. If businesses import finished plastic packaging components using incoterms, they will need to agree with the other business about who is responsible for including the details on their Plastic Packaging Tax return and paying the tax.

The webinars this week offer an opportunity to learn about the tax first-hand and ask questions directly to HMRC. The webinars will cover an introduction to PPT, as well as the administrative and technical aspects of the tax.

Sign up now or watch recordings of the February webinar sessions on GOV.UK. On the webinar recordings page you can go straight to your area of interest.

There are step by step guides to provide additional help for importers of plastic packaging:

To register your interest for the administrative and technical aspects webinar, please book here: