We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
Public and private waste collectors must follow the regulation on collecting certain wastes separately.
Get help to classify plastics for import and export.
How to work out the weight of plastic packaging components and each material used to make them, to check if you must register for Plastic Packaging Tax and include them on your return.
Find out what records and accounts you must keep to support the information that you submit on your Plastic Packaging Tax return.
You must not supply certain single-use plastic items in England, except for some exemptions.
Rules for shipping waste plastic.
What to do if someone registered for Plastic Packaging Tax dies or becomes incapacitated.
Check what classifies as plastic, recycled plastic and packaging components, and if the packaging you manufacture or import is subject to the tax.
Check when packaging is classified as a finished plastic packaging component, and what is meant by substantial modifications, to find out if you must register for the tax.
When you may receive a Plastic Packaging Tax penalty, what you could be charged and how this is calculated.
How to register a group of companies for Plastic Packaging Tax.
When and how to submit a return and how to make an amendment after it’s been submitted.
Check the tariff classification for a plastic bottle equipped with an air pump and a nozzle.
How to report to HMRC if an organisation becomes insolvent for Plastic Packaging Tax purposes, send any final returns and deregister.
How to register for Plastic Packaging Tax.
If you have manufactured or imported 10 or more tonnes of plastic packaging in the last 12 months, you may need to register for the tax.
You can get relief on exported and converted packaging in the same accounting period or claim a credit for them on a later tax return.
Find out which plastic packaging components are exempt or excluded from the tax, and if the packaging counts towards the 10-tonne threshold for registration.
Who needs to register for the tax and when, and what you must do before you register.
What secondary and joint and several liability is, and when you may be liable for unpaid Plastic Packaging Tax.
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. We’ll send you a link to a feedback form. It will take only 2 minutes to fill in. Don’t worry we won’t send you spam or share your email address with anyone.