Plastic Packaging Tax Research
This research looked at plastic packaging manufacturers and importers' experiences of Plastic Packaging Tax.
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HM Revenue and Customs (HMRC) commissioned qualitative and quantitative research with plastic packaging manufacturers and importers into their experiences of Plastic Packaging Tax. Both projects were conducted by Ipsos.
The qualitative stage was carried out between May 2025 and July 2025. 50 interviews were conducted with businesses registered for the tax.
The quantitative stage was carried out between January 2026 and March 2026. 1,011 surveys were conducted with businesses registered for the tax.
HMRC has used the findings to contribute to its overall evaluation of Plastic Packaging Tax since its introduction on 1 April 2022.
The views in these reports are the authors’ own and do not necessarily reflect those of HMRC.