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
- Records and accounts you must keep for Plastic Packaging Tax
- How to make due diligence checks for Plastic Packaging Tax
- Completing your Plastic Packaging Tax return
- Claim a credit or defer paying Plastic Packaging Tax
- Taking temporary responsibility for Plastic Packaging Tax in the event of death, incapacity or insolvency
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:
- contact your Customer Compliance Manager, if you have one
- use the Enquire about Plastic Packaging Tax online form
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.
Last updated 15 February 2022 + show all updates
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Added a link to the Welsh translation for this page.
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First published.