Guidance

Plastic Packaging Tax: steps to take

If you manufacture or import 10 or more tonnes of plastic packaging within a 12 month period, you may need to register for the tax.

You need to register for the Plastic Packaging Tax if you’ve manufactured or imported 10 or more tonnes of finished plastic packaging components within the last 12 months, or will do so in the next 30 days. From 1 April 2022 to 30 March 2023, the 12 months threshold will be worked out differently.

You will need to pay Plastic Packaging Tax if you have manufactured or imported plastic packaging components which contain less than 30% recycled plastic.

Packaging should only contain recycled plastic where it is permitted under other regulations and food safety standards.

The tax came into force on 1 April 2022 and is charged at a rate of £200 per tonne.

What you must do

  1. Check which packaging is subject to Plastic Packaging Tax and the definitions of finished components and substantial modifications, to find out if the packaging you manufacture or import is subject to the tax.

  2. Work out the weight of the packaging you manufacture or import to find out if you must register for the tax.

  3. Find out how to register.

  4. Check which records and accounts you must keep and how to carry out due diligence.

  5. Find out if you can claim a credit or defer paying Plastic Packaging Tax.

  6. Find out how to complete your return.

Get help and support

If you have a question about Plastic Packaging Tax and cannot find an answer in GOV.UK guidance, you can ask HMRC to answer it. You should either:

To send a question using the online form, you need a Government Gateway user ID and password. If you do not have a user ID, you can create one when you send your question.

Published 4 November 2021
Last updated 7 February 2022 + show all updates
  1. Added translation

  2. A link to guidance on how to carry out due diligence has been added.

  3. A link to information about which records and accounts you must keep for Plastic Packaging Tax has been added.

  4. First published.