Budget 2020: Plastic Packaging Tax: policy design

At Budget 2020, the government announced key decisions it has taken for the design of the Plastic Packaging Tax in light of stakeholder responses to the previous consultation in 2019.

This document provides more information on these announced areas, as well as asking for views on areas of the tax design which have been further refined ahead of the tax commencing in April 2022. The government would like to hear from businesses, individuals, tax advisers, trade and professional bodies and other interested parties.