UK Plastic Packaging Tax (PPT)

The UK Plastic Packaging Tax (PPT) has applied to plastic packaging manufactured in or imported into the UK that contains less than 30% recycled plastic since 1st April 2022.

The current tax rate (effective since 1^st April 2026) is £228.82 per tonne.

Businesses manufacturing or importing 10 tonnes or more over a 12-month period must register with HMRC and submit quarterly returns.

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

What you must do

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.
Work out the weight of the packaging you manufacture or import to find out if you must register for the tax.
Find out how to register.
Check which records and accounts you must keep and how to carry out due diligence.
Find out if you can get tax relief on exported and converted components.
Find out how to submit your return.

For further details and advice, visit GOV.UK:

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