Consultation outcome

Plastic Packaging Tax: policy design

This consultation has concluded

Download the full outcome

Detail of outcome

This document provides a summary of the responses to the consultation and the government’s decisions on the final policy design. Plastic Packaging Tax (PPT) will apply from 1 April 2022 and be legislated for in Finance Bill 2021.

Following this consultation, the government has published draft legislation, explanatory notes and a tax information and impact note (TIIN).

Original consultation


This consultation seeks views on areas of the Plastic Packaging Tax which have been further refined as we move closer to the implementation date of April 2022.

This consultation ran from

Consultation description

This consultation was published on 11 March and was due to close on 20 May. We are grateful for the responses we have already received. The government recognises that many sectors with an interest in this policy are affected by COVID-19. We want to give all stakeholders time to submit their views, so we have extended the consultation. The closing date is now 20 August 2020 (11.45pm). However, we encourage early responses from stakeholders, where possible, to support our ongoing consideration of this policy.

At Budget 2020, the government announced key decisions it has taken for the design of the Plastic Packaging Tax in light of stakeholder responses to the previous consultation in 2019.

This document provides more information on these announced areas, as well as asking for views on areas of the tax design which have been further refined ahead of the tax commencing in April 2022. The government would like to hear from businesses, individuals, tax advisers, trade and professional bodies and other interested parties.

The best way to respond to this consultation is to download and complete the consultation response form below, and email it to:


Plastic Packaging Tax: policy design consultation

This file may not be suitable for users of assistive technology.

Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email Please tell us what format you need. It will help us if you say what assistive technology you use.
Published 11 March 2020
Last updated 12 November 2020 + show all updates
  1. Published summary of responses and the outcome summary, which includes a link to draft legislation, explanatory notes and a tax information and impact note (TIIN).

  2. The closing date for responses to the consultation has been extended until 20 August 2020 (11.45pm).

  3. First published.