Guidance

Packaging in and out of scope of Plastic Packaging Tax

Updated 12 October 2022

This guidance only gives examples of plastic packaging, it does not list all packaging.

The examples are regularly updated.

Plastic packaging designed for use in the supply chain

This is packaging designed to be used in the supply chain from the manufacturer to the user or consumer. It is used for the containment, protection, handling, delivery, or presentation of goods.

You can read the definition of packaging designed for use at any stage in the supply chain.

If the packaging component meets this definition, it does not matter if it is produced or imported for use in the supply chain of the goods, or by a consumer or user.

Examples in scope of the tax

Examples of items of this type include:

• baking tin liners
• biscuit wrappers
• bottle tops or caps
• bottles designed for single use (even if they can be refilled and reused)
• clothes hangers designed for use in the supply chain
• crisp packets
• diagnostic kit packaging
• dosage and measuring devices when used as a cap or lid on a product, such as mouthwash or laundry detergent
• film designed to protect produce, such as film around raw meat
• flexible food pouches
• flexible intermediate bulk containers used in construction, such as skip bags
• kimble tags designed for labelling or pricing goods
• labels designed to present the goods and describe the contents of a product
• medical device packaging
• pallet wrap
• pan liners
• pick bins used in warehouses
• plant pots designed to be sold with plants inside
• plastic film around a box to protect the box and the contents (alcohol and cigarettes usually have these)
• pots designed to handle and deliver products, such as yoghurt and soup pots (the lids of these products are separate packaging components in their own right)
• release liners for labels that are separate packaging components in their own right
• reusable plastic crates designed to deliver fresh fruit or baked goods
• roasting bags which contain food
• salad bags
• sous vide bags
• tamper proof seals
• temperature controlled packaging used to transport pharmaceutical products or food products
• trays designed to contain and protect food, such as ready meal trays
• windows on products like sandwich or quiche packets, where they are attached in place — ‘patch windows’
• wrap designed to group products together for easier handling, such as shrink wrap around canned goods

Examples out of scope of the tax

Examples of items that do not meet this definition include:

• bag resealing clips
• bags for life
• cable trunking
• cannulas
• drinks bottles designed to be reused
• food storage boxes and containers designed to be reused, such as lunch boxes
• home storage boxes
• light bulbs
• mop buckets
• oven liners
• pipe insulation
• plastic cutlery
• plastic file sleeves
• pregnancy tests
• reusable coffee cups
• reusable dosage or measuring caps that are not used as a lid or cap, such as a dosage cup sold with washing powder
• reusable medical sharps bins
• reusable pan liners
• syringes
• tampon applicators
• toy and storage boxes
• vials for laboratory use

Plastic packaging designed as single use consumer packaging

This is packaging designed to be used once by a consumer or domestic user in containing any item or waste.

You can read the definition of single use packaging.

Examples in scope of the tax

Examples of items covered by this category of products include:

• plastic bags including:
  • bin liners and refuse sacks
  • carrier bags
  • food bags, such as sandwich bags
  • nappy sacks
• disposable cups including:
  • expanded polystyrene cups
  • party cups
  • plastic wine and pint glasses
  • vending machine cups
• disposable plastic bowls and plates
• gift wrapping, such as ribbon and sticky tape
• medical sharps bins for single use
• ready meal and vegetable pouches and packets

Examples out of scope of the tax

Examples of items not covered by this category of products include disposable:

• cutlery
• nappies
• urine bags

Plastic packaging where the primary function is for storage

This packaging is not subject to Plastic Packaging Tax.

You can read the definition of plastic packaging where the packaging function is secondary to the storage function.

Examples of items covered by this category of products, that are not subject to the tax, include:

• board game boxes
• CD cases
• DVD cases
• earphone or earbud cases
• first aid boxes
• glasses cases
• manicure sets
• toolboxes
• video game cases

Examples of items not covered by this category of products, that are subject to the tax, include:

• single use bottles, such as for:
  • bath and shower products
  • cleaning products
  • condiments
  • hair and beauty products
  • soft drinks
• disposable pots and tubs, such as:
  • butter and food spreads
  • ice cream tubs
  • yoghurt pots
• resealable food packaging, such as that sold containing cheese or pasta
• plastic packs that pens and pencils are sold in
• plates designed to be sold with food
• trays sold with food (for example, ready meals or takeaway)

Plastic packaging that is an integral part of the goods

This packaging is not subject to Plastic Packaging Tax.

You can read the definition of plastic packaging where the packaging is an integral part of the goods.

Examples of items covered by this category of products, that are not subject to the tax, include:

• aerosol actuators
• coffee capsules
• dental floss cases
• droppers and pipettes, such as for eye drops and flea treatments
• foam pumps
• inhalers
• ink cartridges and ink refills
• lighters
• lipstick mechanism and case (but not the cap)
• mascara brush, wand, and cap (but not the bottle)
• perforated rice bags
• plug-in air fresheners
• printer and toner cartridges
• pump containers for toothpaste (but not toothpaste tubes)
• refillable room deodorisers
• silica gel sachets
• stick deodorant mechanisms and cases (but not caps)
• tea bags
• the roller ball of roll-on deodorant
• water filter cartridges

Examples of items not covered by this category of products, that are subject to the tax, include:

• coat hangers designed for use in the supply chain
• closures on condiment bottles and jars
• flexible pouches and resealable packaging, such as pet food pouches and chocolate bags
• grow bags sold containing compost
• intermediate bulk containers — not including the metal cage, which is a separate component
• liquid soap pumps
• microwave food pouches, such as for vegetables
• pots for ‘food on the go’
• ready meal trays

Plastic packaging to be reused primarily for presentation

This packaging is not subject to Plastic Packaging Tax.

You can read the definition of plastic packaging where the packaging is designed primarily to be reused for the presentation of goods.

Examples of items covered by this category of products, that are not subject to the tax, include:

• reusable meal trays, such as those used on aeroplanes and in schools
• sales display shelves
• sales presentation stands
• shop fittings

Examples of items not covered by this category of products include:

• crates for food, such as those for fruit and vegetables
• single use:
  • display shelves
  • meal trays, such as those used on aeroplanes and in schools
  • presentation stands

Plastic packaging permanently set aside for a non-packaging use

This specialised packaging and its components are exempt from plastic packaging tax. This includes products that are primarily used for something other than packaging.

You can read the definition of plastic packaging components which are recorded as permanently set aside to be used for something other than packaging.

Examples out of scope of the tax

Examples of items covered by this exemption include film used to:

• coat whiteboards
• enable the fermentation process to make silage

Examples in scope of the tax

Examples of items not covered by this exemption include:

• microwave food pouches
• ready meal oven trays

Transport packaging

Find out when transport packaging is exempt.

Examples of items covered by this exemption when used to import goods into the UK include:

• reusable plastic crates and boxes
• plastic pallets
• road, rail, ship or air containers
• reusable mail sacks

Examples of items not covered by this exemption include:

• large containers used to import:
  • alcohol to be bottled, or other liquids (intermediate bulk containers)
  • other commodities in bulk (flexible intermediate bulk containers)
• transport packaging:
  • imported into the UK as goods in their own right
  • manufactured in the UK
  • used to transport goods within the UK