Plastic packaging tax

Plastic Packaging Tax (PPT) comes in to force in April 2022

Get ready for PPT: download resources, find links to webinars
  • 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.

Autumn Budget 2021: technical change to primary legislation

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

Technical consultation on the further draft secondary legislation open until 1 December 2021

View the draft documents.

  1. The Plastic Packaging Tax (General) Regulations 2022 draft Statutory Instrument
  2. Draft explanatory memorandum on the Plastic Packaging Tax (General) Regulations 2022

Provide any comments by email

Resources to download

Guidance from BEAMA, the manufacturers' trade association
Plastic packing tax - latest guidance
HMRC guidance
HMRC guidance