Plastic packaging tax

• Payable by those who produce or import
• Applies to packing with under 30% recycled material
• Levied at £200 per tonne
• Exemption for those using under 10 tonnes per year

Access the full guidance from government, including what to include on a tax return for PPT, and what other substances need to be considered for multi-material packaging.

Read more about this technical change in the updated Tax Information and Impact Note (TIIN).

You will need to submit a Plastic Packaging Tax (PPT) return to HMRC and pay any tax due every quarter

For 2022/23 the accounting periods and deadlines for returns/payments are:

• 1 April to 30 June 2022 accounting period. Deadline for return and payment is 29 July 2022
• 1 July to 30 September 2022 accounting period. Deadline for return and payment is 31 October 2022
• 1 October to 31 December 2022 accounting period. Deadline for return and payment is 31 January 2023
• 1 January to 31 March 2023 accounting period. Deadline for return and payment is 28 April 2023

• Introduction to Plastic Packaging Tax: Wednesday 15 June 2022 – 13:45 – 14:45 BST
• Administrative and Technical Aspects: Friday 17 June 2022 – 09:45 – 10:45 BST
• Introduction to Plastic Packaging Tax: Tuesday 21 June 2022 – 13:45 – 14:45 BST