Guidance

Check examples of plastic packaging components that are chargeable for Plastic Packaging Tax

Find out which plastic packaging components are in and out of scope of Plastic Packaging Tax.

• From: HM Revenue & Customs
• Published: 16 December 2021
• Last updated: 12 October 2022
  Show all updates

  1. 12 October 2022

     The section 'Transport packaging' has been updated with examples of the items covered by the exemption.

  2. 12 August 2022

     The list of examples in scope of the tax has been updated.

  3. 12 April 2022

     The list of examples of packaging that are in and out of scope of Plastic Packaging Tax has been updated.

  4. 22 March 2022

     The list of examples of packaging that are in and out of scope of Plastic Packaging Tax has been updated.

  5. 7 February 2022

     Added translation

  6. 28 January 2022

     A section has been added about plastic packaging components which are recorded as permanently set aside to be used for something other than packaging. This includes examples of products that are primarily used for something other than packaging.

  7. 10 January 2022

     Mop buckets and home storage boxes added to examples of items that are not subject to the tax.

  8. 16 December 2021

     First published.

Documents

Packaging in and out of scope of Plastic Packaging Tax

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Details

Use this guidance to help decide if the packaging you manufacture or import is in the scope of Plastic Packaging Tax.