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The Plastic Packaging Tax will be a tax on plastic packaging manufactured in or imported to the UK, where the amount used in its manufacture costs less than 30% recycled plastic. For circumstances where 30% or more used is recycled, no tax will be due, but the packaging will still need to be accounted for.
The rate of the tax will be £200 per metric tonne of plastic packaging. If you are a business that manufactures or imports 10 or more tonnes of plastic packaging over a 12-month period, you will need to register for the tax – this is regardless of whether you will have to pay any tax. Where the packaging you import already contains other goods, the tax only applies to the plastic packaging itself.
If you are a business that manufactures or imports plastic packaging, even if it is less than 10 tonnes a year, you will need to keep records of the packaging you manufacture or import.
The tax will come into effect from 01 April 2022.
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