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.

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

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