Collection

Plastic Packaging Tax

A collection of guidance you should follow for Plastic Packaging Tax.

Plastic Packaging Tax came into force on 1 April 2022.

Check what you need to do

Work out if the packaging you manufacture or import is subject to the tax

Who should register for the tax and when

How to register

What to do after you’ve registered

Legislation, policy and consultations

The primary legislation can be found in the Finance Act 2021 Part 2.

The secondary legislation can be found in The Plastic Packaging Tax (Descriptions of Products) Regulations 2021 and The Plastic Packaging Tax (General) Regulations 2022.

More help and support

To request decision tree documents to support liability and scope of packaging decisions, email: indirecttaxdesign.team@hmrc.gov.uk.

To receive regular updates from HMRC about Plastic Packaging Tax, email: indirecttaxdesign.team@hmrc.gov.uk using ‘mailing list’ in subject title field.

If you have a question about Plastic Packaging Tax and cannot find an answer in GOV.UK guidance, you can ask HMRC to answer it. You should either:

To send a question using the online form, you need a Government Gateway user ID and password. If you do not have a user ID, you can create one when you send your question.

Published 14 January 2022
Last updated 15 February 2022 + show all updates
  1. Added a link to the Welsh translation for this page.

  2. First published.