Environmental taxes, reliefs and schemes for businesses

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Plastic Packaging Tax

This is a tax on finished plastic packaging components that contain less than 30% recycled plastic. The components must also be either:

  • suitable for moving goods from the manufacturer to the end user or consumer
  • used only once by the consumer (single use)

What you need to do

You must register with HM Revenue and Customs (HMRC) for Plastic Packaging Tax if you either:

  • expect to import or manufacture 10 tonnes or more of finished plastic packaging components in the next 30 days
  • have imported or manufactured 10 tonnes or more of finished plastic packaging components in the last 12 months

Every quarter, you must tell HMRC the total weight of finished plastic packaging components you’ve manufactured or imported.

How much you pay

You pay tax of £210.82 per tonne of finished plastic packaging components that contain less than 30% recycled plastic.

Reliefs

You can get tax relief if you export finished plastic packaging components.

Exemptions and exclusions

Certain types of packaging are exempt or excluded from the tax.

If you need more help

There’s more detailed guidance on Plastic Packaging Tax.