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 many producers 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
  • Producers/importers with less than 10 tonnes are excluded


Greenstreets Plastics Packaging Tax - Assessment & Preparation Service

A complete service offering that includes:

  • Detailed Review of obligations based on 2020 data
  • Focus on imported plastic packaging for sampling/supplier requests
  • Simplified guidance as it becomes available
  • Assistance with registration
  • Set up of ongoing reporting methodology and submission

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

The following are currently under technical consultation which runs from 20 July to 17 August 2021.

  • Draft statutory instruments: descriptions of products
  • Draft statutory instruments: substantial modification