Packaging and packaging waste management

The Plastic Packaging Tax is aimed at providing a clear economic incentive for businesses to use recycled plastic in the manufacture of plastic packaging, which will create greater demand for this material. In turn this will stimulate increased levels of recycling and collection of plastic waste, diverting it away from landfill or incineration.

The tax came into force on 1 April 2022 and is charged at a rate of £200 per tonne.

Do I need to register for the Plastic Packaging Tax?

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 since 1 April 2022 - this will change on 31 March 2023, when you will need to look back over the last 12 months on the last day of the month

You will need to pay Plastic Packaging Tax if you have manufactured or imported plastic packaging components which contain less than 30 per cent recycled plastic.

Packaging should only contain recycled plastic where it is permitted under other regulations and food safety standards.

What to do if you need to register

You need to:

1. 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
2. work out the weight of the packaging you manufacture or import to find out if you must register for the tax
3. find out how to register
4. check which records and accounts you must keep and how to carry out due diligence
5. find out if you can get tax relief on exported and converted components
6. find out how to submit your return

Find more detailed guidance about the Plastic Packaging Tax.