Published 4 November 2021
Last updated 13 December 2023 — See all updates
You need to register for the Plastic Packaging Tax if you:
- expect to import into the UK or manufacture in the UK 10
tonnes or more of finished plastic packaging components in the
next 30 days
- have imported into the UK or manufactured in the UK 10 tonnes
or more of finished plastic packaging components in the last 12
months
You will need to pay Plastic Packaging Tax if you have
manufactured or imported plastic packaging components which
contain less than 30% recycled plastic.
Packaging should only contain recycled plastic where it is
permitted under other regulations and food safety standards.
The tax came into force on 1 April 2022 and is charged at a
rate of:
- £200 per tonne from 1 April 2022
- £210.82 per tonne from 1 April 2023
- £217.85 per tonne from 1 April 2024
What you must do
-
Check which packaging is
subject to Plastic Packaging Tax and the definitions of
finished components and substantial modifications, to
find out if the packaging you manufacture or import is
subject to the tax.
-
Work out the weight of
the packaging you manufacture or import to find out if
you must register for the
tax.
-
Find out how to register.
-
Check which records and accounts
you must keep and how to carry out due diligence.
-
Find out if you can get tax relief on
exported and converted components.
-
Find out how to submit your
return.
Get help and support
If you have a question about Plastic Packaging Tax and cannot
find an answer in GOV.UK guidance, you can ask HMRC to answer it.
You should either:
To send a question using the online form, you need a Government
Gateway user ID and password. If you do not have a user ID, you
can create one when you send your question.
