Plastic Packaging Tax comes into force from 1 April 2022
You may need to register Plastic Packaging Tax if you’ve manufactured or imported 10 or more tonnes of finished plastic packaging components
Plastic Packaging Tax comes into force from Thursday 1 April 2022 and will be charged at a rates of £200 per tonne.
Who is liable for Plastic Packaging Tax?
You need to register for the Plastic Packaging Tax if you’ve manufactured or imported 10 or more tonnes of finished plastic packaging components within the last 12 months, or will do so in the next 30 days. As the tax starts on 1 April 2022, you only need to look back to 1 April 2022, rather than the last 12 months.
Plastic Packaging Tax only applies to manufacturers and importers of plastic packaging components which contain less than 30% recycled plastic.
When to register for Plastic Packaging Tax?
You must register for Plastic Packaging Tax within 30 days of becoming liable for it. You must pay the tax on all chargeable components from the day you’re liable to register.
Steps to take if you think you may need to register for and pay Plastic Packaging Tax
If you think your business may be liable for Plastic Packaging Tax you can follow HM Revenue & Custom's (HMRC) simple 8 step approach to determine if you need to register. The steps also outline how to register for Plastic Packaging Tax, when you must register by and how to complete your return.
Plastic Packaging Tax webinars
HMRC also have a couple of upcoming webinars to help businesses gets to grips with Plastic Packaging Tax:
Introduction to Plastic Packaging Tax
Monday 25 April, 3:45-4:45pm
Plastic Packaging Tax - admin and technical aspects
Wednesday 27 April, 1:45-2:45pm
First published 1 April 2022