Policy paper

Introduction of Plastic Packaging Tax from April 2022

This tax information and impact note is about the new plastic packaging tax.

• From: HM Revenue & Customs
• Published: 3 March 2021
• Last updated: 20 July 2021
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  1. 20 July 2021

     Details from the draft Plastic Packaging Tax (descriptions of products) Regulations 2021, corresponding explanatory memorandum and primary legislation in Finance Bill 2021 have been added.

  2. 3 March 2021

     First published.

Documents

Introduction of Plastic Packaging Tax from April 2022

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Details

This measure introduces a new tax that will apply to plastic packaging manufactured in, or imported into the UK, that does not contain at least 30% recycled plastic.