If you manufacture plastic packaging, two duties apply on top of the product-safety rules: extended producer responsibility for packaging (EPR) and the Plastic Packaging Tax. They are separate schemes with different regulators — EPR is an environmental reporting scheme, and the Plastic Packaging Tax is administered by HM Revenue and Customs — but both turn on how much packaging you handle, so work out where you sit against each threshold early.
A. Packaging producer responsibility (EPR)
Under extended producer responsibility, businesses that supply or import packaging must collect and report data on the packaging they handle. Whether you are a "small" or "large" producer depends on your turnover and packaging tonnage: small producers (broadly over £1 million turnover and 25 tonnes of packaging) report data, while large producers (over £2 million and 50 tonnes) also pay disposal fees and meet recycling obligations. You report through the Report packaging data service. The scheme is run UK-wide by PackUK as the scheme administrator, which calculates and invoices the disposal fees; the Environment Agency in England — with the Scottish Environment Protection Agency, Natural Resources Wales and the Northern Ireland Environment Agency — are the regulators that enforce it.
B. Plastic Packaging Tax
If you manufacture 10 or more tonnes of finished plastic packaging components in a 12-month period, you must register with HM Revenue and Customs, file quarterly returns and pay the Plastic Packaging Tax on packaging that contains less than 30% recycled plastic. You may still need to register and report even where most of your packaging is exempt or zero- rated, so keep records of the recycled content of every component. The tax is a UK-wide HMRC regime, with the rate set each year.
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1. Measure the packaging you handle and make
Work out your annual packaging tonnage and the tonnage of finished plastic packaging components you manufacture, with the recycled content of each.
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2. Check where you sit against each threshold
Compare your turnover and tonnage against the EPR small/large producer thresholds, and your manufactured plastic-packaging tonnage against the 10-tonne Plastic Packaging Tax threshold.
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3. Register for the schemes that apply
Register for EPR and report through the Report packaging data service; register for the Plastic Packaging Tax with HMRC if you cross the 10-tonne threshold.
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4. Report and pay on time
Submit your EPR data by the reporting deadlines and pay any disposal fees; file quarterly Plastic Packaging Tax returns and pay the tax due.
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5. Keep the records that support your figures
Keep evidence of packaging tonnages and recycled content to support your EPR data and your Plastic Packaging Tax returns, including for exempt or zero-rated packaging.
What to do next
These reporting and tax duties sit alongside the workplace, chemicals and product-conformity rules every plastics manufacturer follows. Make sure those are in place with Set up and run a safe rubber or plastics factory and Place rubber and plastic products on the market, then confirm everything with the rubber and plastics manufacturer compliance checklist.
Official sources
Authoritative guidance on packaging producer responsibility and the Plastic Packaging Tax.