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)


Greenstreets Plastics Packaging Tax - Assessment & Preparation Service

A complete service offering that includes:

  • Detailed Review of obligations
  • Simplified guidance as it becomes available
  • Assistance with registration
  • Set up of ongoing reporting methodology and submission
  • Identifying data gaps and working with suppliers to create a complete database

Please contact Greenstreets for further information.


Guidance for businesses - Useful Links

Get ready for the Plastic Packaging Tax Now available on GOV.UK, this guide will help manufacturers and importers of plastic packaging to understand if they need to register, what records they will have to retain and what steps to take ahead of the introduction of PPT.

Further information about the plastic tax contains additional information around key definitions, registration, record-keeping, exemptions and reliefs. More detailed guidance will be published later in 2021.

Finance Act 2021 - This contains the primary legislation for PPT. Part 2 of the Act, sections 42 - 85

Draft Secondary legislation: Plastic Packaging Tax - technical consultation closed 20th July to 17 August 2021