What is plastic packaging tax (“PPT”)?
A brand new tax on plastic packaging will be introduced in the UK with effect from 1 April 2022. The aim of the tax is to incentivise the use of recycled material in the production of plastic packaging. 
The primary legislation (set out in Finance Act 2021) provides that the tax will apply at a rate of £200/tonne on plastic packaging with less than 30% recycled plastic manufactured or imported into the UK (including packaging on goods which are imported).
The tax will affect a very wide range of businesses due to its broad scope. Crucially, registration for PPT will be required even if a business meets the 30% recycled content threshold and does not need to pay any tax. Impacted businesses therefore need to be aware of and start preparing to meet their compliance obligations well in advance of 1 April 2022 and most are already doing so.
- Who will be liable to pay UK PPT?
- What do I need to do?
- Technology solutions
- Developments in other territories
Read more: Plastic Packaging Tax
