HM Revenue & Customs

UK Plastic Packaging Tax

HM Revenue & Customs
HM Revenue & Customs

UK Plastic Packaging Tax

HM Revenue & Customs

 

HMRC's Plastic Packaging Tax (PTT) Legislation 

Due to be implemented in April 2022, the PPT will impact manufacturers and importers of plastic packaging. Its primary focus will be on Plastic Packaging and its Recycled Content, which is not currently reported under existing EPR legislation. Key features include:

  • A £200 per tonne tax rate for plastic packaging with less than 30% recycled plastic content
  • All liable producers will need to register with HMRC
  • Manufacturers/importers with less than 10 tonnes are excluded (unlike EPR which is 50 tonnes)

For further information please click on the following link - Plastic Packaging Tax - GOV.UK (www.gov.uk)

 

Guidance for businesses

Here is the HMRC collection of guidance for the Plastic Packaging Tax - Plastic Packaging Tax - GOV.UK (www.gov.uk)