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Find out what records and accounts you must keep to support the information that you submit on your Plastic Packaging Tax return.
Public and private waste collectors must follow the regulation on collecting certain wastes separately.
When you may receive a Plastic Packaging Tax penalty, what you could be charged and how this is calculated.
Find out how to decide what checks to make if you manufacture, import or buy plastic packaging from another business, and examples of checks you can carry out.
Rules for shipping waste plastic.
Find out when you must charge a minimum of 10 pence for single-use carrier bags, bags you're not required to charge for and the records you must keep and submit.
The controls that apply if you transport waste out of or into England.
If you have manufactured or imported 10 or more tonnes of plastic packaging in the last 12 months, you may need to register for the tax.
Who needs to register for the tax and when, and what you must do before you register.
Some of the most polluting single-use plastic items banned from 1 October
When and how to submit a return and how to make an amendment after it’s been submitted.
Check when packaging is classified as a finished plastic packaging component, and what is meant by substantial modifications, to find out if you must register for the tax.
The UK Government will introduce new world-leading legislation to ban wet wipes containing plastic.
Check what classifies as plastic, recycled plastic and packaging components, and if the packaging you manufacture or import is subject to the tax.
A guide to collecting data about your packaging. This is for UK organisations affected by extended producer responsibility (EPR) for packaging.
Don’t include personal or financial information like your National Insurance number or credit card details.
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