Plastic Packaging Tax

The tax went live on 1 April 2022 and all businesses manufacturing or importing plastic packaging must now keep records and notify liability when certain conditions are met
HMRC plastic packaging tax

What is the Plastic Packaging Tax?

The tax came into force on 1 April 2022 and is now charged at £217.85 per tonne for plastic packaging that is ‘predominantly plastic by weight’, that does not contain at least 30% recycled plastic content. Overseen by the Treasury, the tax is part of a wider governmental ambition to reduce the impacts of plastic pollution. Read on for Plastic Packaging Tax guidance - including how you may be impacted, how our packaging data services can help and links to the latest gov.uk information.

Does it apply to me?

If you manufacture or import 10 tonnes or more of plastic packaging over a 12 month period from April 2022, you will need to register for the Plastic Packaging Tax. However, all businesses must keep a record of the plastic packaging they manufacture or import, even if they do not need to register for the tax. The guidance from HMRC will help you determine if your business will need to register, click the button below:
gov.uk guidance on who needs to register

What plastic packaging is in scope of the tax?

HMRC has published a list of examples of items that are both in and out of the scope of the tax as in some instances it may not be immediately obvious. This includes clarification of the exemptions for transport packaging, plastic packaging where the primary function is for storage and where plastic packaging is an integral part of the goods.
gov.uk guidance on packaging in scope of the tax

Official government guidance

Government have collated all their official guidance on the plastic packaging tax into one handy page. Get up to speed on the details of who should register, what packaging is subject to the tax and what you need to do next.
Access all the plastic packaging tax government guidance
Plastic packaging tax data services

Drive your Plastic Packaging Tax strategy

As your packaging data partner, we'll help you capture and validate the correct data for the tax. Our analytical dashboards will also enable you to budget, prepare for tax returns and develop a strategy to reduce your liabilities. Our packaging data services will also enable you to gain a holistic view of your packaging environmental impact in the context of the Plastic Packaging Tax, EPR, the DRS and your own recyclability goals as well.
Find out how we can help you