The plastic packaging tax

A new tax on plastic packaging manufactured in or imported into the UK that does not contain at least 30% recycled plastic is being introduced from 1 April 2022. Manufacturers or importers of plastic packaging including importers of packaging which already contains goods will need to take action to prepare for the new tax. Other businesses in the supply chain will also have to be aware of the tax and may have due diligence obligations.

The rate will be £200 per metric tonne of plastic packaging. The tax applies only to those who manufacture or import ten or more tonnes of plastic packaging.

Plastic packaging tax (PPT) is an environmental tax designed to provide a financial incentive for businesses to use recycled plastic in the manufacture of plastic packaging. The government envisages this will create greater demand for recycled plastic ...