Official Statistics

Plastic Packaging Tax (PPT) statistics background and references

Published 17 August 2023

1. Background

Plastic Packaging Tax (PPT) was introduced on 1 April 2022. The tax aims to provide a clear economic incentive to use recycled plastic in packaging, which will stimulate an uptake in recycling and collection of plastic waste.

For financial year 2023 to 2024 the tax is charged at £210.82 per tonne and applies to manufacturers and importers of plastic packaging components which contain less than 30% recycled plastic.

Only businesses that manufacture or import 10 tonnes or more of plastic packaging within a 12-month period need to register. Businesses must register and submit quarterly returns even if all their packaging contains 30% or more recycled plastic.

2. When the tax is due

PPT is charged when a plastic packaging component is manufactured in the UK or imported into the UK that is below the 30% recycled content threshold. This includes plastic packaging which is already filled when imported into the UK.

3. Plastic packaging tax rates

The rate of PPT was £200 per tonne for the financial year of 2022 to 2023.

The rate of the tax from 1 April 2023 is £210.82 per tonne which has been uprated in line with the Office for Budget Responsibility (OBR) forecast of Consumer Price Index (CPI) inflation.

4. Publication methodology

Data sources

These statistics cover plastic packaging manufactured in and imported into the UK.

PPT receipts data used within this publication is derived from HM Revenue and Custom’s Enterprise Tax Management Platform (ETMP) accounting system. Data within this system is based upon information submitted by taxpayers. PPT liabilities data, as presented within this publication, is derived from information provided to HMRC through trader returns. This information is held securely within data warehouses, where it is accessed by HMRC for operational, managerial, and analytical purposes.

Statistical quality

HMRC’s statement on statistical quality is published within ‘Statistics at HMRC’.

These statistics are based on administrative data sources, which undergo a thorough internal quality-assurance procedure prior to publication.

Revisions

Amendments and late returns can influence the data used for the publications. For that reason, all data added to the publication since the previous release is labelled as provisional, although revisions tend to be minor. Revisions are only marked when non-provisional figures are changed.

Total cash receipts are aligned with the National Audit Office (NAO) audited HMRC annual report and accounts.

Rounding

Cash receipts and liabilities statistics are rounded to the nearest 1 million pounds. Tonnage statistics are rounded to the nearest 1 thousand tonnes. This is consistent throughout the publication commentary and the ODS spreadsheet.

Totals may be different from the total of their parts due to rounding.

Any differences between statistics within the PPT commentary document and data tables is because calculations are undertaken prior to the figures being rounded to different values.

5. Contacts

For statistical enquiries, contact:

revenuemonitoring@hmrc.gov.uk

HMRC Knowledge, Analysis and Intelligence (KAI) 3 New Bailey Salford M3 5JL

For media enquiries see HMRC press office.

For taxpayers with excise enquiries see the Excise Helpline.

6. Publication calendar

The PPT publication is released on 17 August 2023.

7. User engagement

HMRC welcomes user engagement to improve the department’s National and Official Statistics. You can contact statistics producers on GOV.UK.

8. Related statistics

The HMRC statistics pre-release access list provides a record of those who have pre-release access to Plastic Packaging Tax statistics.

The HMRC tax receipts and National Insurance contributions for the UK National Statistics provides the first provisional snapshot of cash receipts statistics each month.

The independent Office for Budget Responsibility (OBR) forecasts duty receipts within its economic and fiscal outlook publications.