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Plastic Packaging Tax: what do you need to know?

Plastic Packaging Tax: what do you need to know?

Matthew Grief

From 1 April 2022, the UK government introduced a new Plastic Packaging Tax (PPT) at a rate of £200 per metric tonne to incentivise businesses to increase their use of recycled plastic and combat the level of single use plastic heading towards landfill or incineration.

Who has to pay PPT?

You will need to register for Plastic Packaging Tax if:
  • you have manufactured or imported 10 or more tonnes of finished plastic packaging components within the last 12 months or will do in the next 30 days.
Plastic packaging is in scope for PPT if it is suitable for use in the supply chain (e.g. trays or ports for holding and protecting food), or if it is designed for single use (e.g. plastic bags and disposable cups).

If the packaging is made from multiple materials, it will still be classified as plastic if it contains more plastic by weight than any other material.

Some packaging such as medical and transport packaging is exempt from PPT so businesses should check the guidance carefully before proceeding.

What should I do?

Keep records of the plastic packaging you manufacture, import into the UK, or import as filled product, regardless of whether you are liable to register or not. This will help demonstrate why and when you may need to register.

When do I need to register for PPT?

Businesses that have manufactured or imported 10 tonnes or more of finished plastic packaging since 1 April 2022 (or expect to do so in the next 30 days) must register their liability for PPT with HMRC within 30 days of meeting the threshold. Failure to do so could result in a penalty so it’s important not to delay registration.

When completing registration, you must provide an estimated weight of finished plastic packaging components that you have or expect to manufacture or import.

Additional documents confirming your personal identity and business registration will also be needed. A full list of required information can be found at

I’ve registered – what happens next?

Once you have met the 10-tonne threshold and registered for PPT, you will need to submit a quarterly return to HMRC.

You will need to include the total weight (in kgs) of finished plastic packaging components manufactured in or imported to the UK.

More information about Plastic Packaging Tax can be found on the website. 

If you have questions or would like more information, please do not hesitate you contact your local Moore adviser.