Plastic Packaging Tax

The Plastic Packaging Tax came into effect on 1 April 2022. It applies to plastic packaging manufactured in or imported to the UK that contains less than 30% recycled plastic content.

Who does PPT apply to?

You may need to register and pay PPT if you:

• Manufacture plastic packaging in the UK, or
• Import plastic packaging into the UK (whether filled or unfilled)

And you handle more than 10 tonnes of plastic packaging in any 12-month period.

What counts as plastic packaging? The plastic must be the single largest material by weight in the finished packaging. This includes bottles, tubs, trays, bags, films, and other containers.

The 30% recycled content threshold

The key threshold is 30% recycled plastic content. If your packaging contains 30% or more recycled plastic, it's exempt from the tax (though you may still need to register and report).

What counts as recycled?

• Pre-consumer recycled content (manufacturing waste reprocessed)
• Post-consumer recycled content (used packaging collected and reprocessed)
• Both mechanical and chemical recycling count

Evidence requirements

You must be able to demonstrate recycled content claims. This means:

• Certificates from suppliers
• Chain of custody documentation
• Mass balance accounting (where used)
• ISCC or equivalent certification can support claims

Registration and returns

When to register

You must register within 30 days of exceeding or expecting to exceed 10 tonnes of plastic packaging in any rolling 12-month period.

What to report

Quarterly returns showing:

• Total plastic packaging manufactured/imported (tonnes)
• Amount with 30%+ recycled content (exempt)
• Amount with less than 30% recycled content (taxable)
• Any other exemptions claimed
• Tax due

Deadlines

Returns and payment due 1 month after the end of each quarter.