Packaging producer compliance journey
- 1 step
UK Statutory Instrument
2022
United Kingdom
Plastic Packaging Tax (General) Regulations 2022
At a glance
Enforced by
What's here
26 compliance obligations, 3 practical guides · 2 journeys
Penalty landscape
1 of 26 obligations carry an unlimited fine. 25 have no criminal penalty — flagged in the list below.
Who this Act binds
Business-side actors with duties under this Act, ranked by how often they appear.
- Any Person 12
- Trader 8
- Manufacturer 2
- Director or Officer 1
Plus 3 non-business duties on Crown ministers, regulators, local authorities or tribunals — shown collapsed under each section below.
Step-by-step journeys using this legislation
Walkthroughs that take you from a real business situation to compliance.
Meet environmental compliance requirements
- 1 step
Relevant guidance
Practical guides for businesses affected by this Act, ordered by how closely they engage with it.
Supporting — topic alignment
3 guidesOther Acts binding the same actors
For each actor bound by this Act, the other UK Acts that bind them most often. Useful for understanding the full compliance landscape facing each role.
Any Person also bound by 749 other Acts (top 5 shown)
- Human Medicines Regulations 2012 2012 110 duties
- Merchant Shipping Act 1995 1995 97 duties
- Road Traffic Act 1988 1988 95 duties
- Licensing Act 2003 2003 87 duties
- Air Navigation Order 2016 2016 86 duties
Traders also bound by 219 other Acts (top 5 shown)
- Value Added Tax Regulations 1995 1995 939 duties
- Companies Act 2006 2006 39 duties
- TULRCA 1992 1992 36 duties
- Consumer Contracts (Information, Cancellation and Additional Charges) Regulations 2013 2013 34 duties
- The Customs (Import Duty) (EU Exit) Regulations 2018 2018 33 duties
Manufacturers also bound by 82 other Acts (top 5 shown)
- Toys (Safety) Regulations 2011 2011 27 duties
- Radio Equipment Regulations 2017 2017 25 duties
- Medical Devices Regulations 2002 2002 23 duties
- Lifts Regulations 2016 2016 22 duties
- Electromagnetic Compatibility Regulations 2016 2016 21 duties
Directors and Officers also bound by 224 other Acts (top 5 shown)
- Insolvency (England and Wales) Rules 2016 2016 75 duties
- Companies Act 2006 2006 63 duties
- Insolvency Act 1986 1986 46 duties
- CCBSA 2014 2014 22 duties
- Economic Crime and Corporate Transparency Act 2023 2023 18 duties
What this Act requires
Sections that create concrete duties on businesses or carry penalties. Procedural and definitional sections are folded into the “Browse other sections” expander at the bottom of each group. Click any section title to read the source text on legislation.gov.uk.
Part 1 — Preliminary
Browse 3 other sections in this Part — procedural / definitional / commencement
Part 2 — Determination of plastic and recycled content, meaning of “substantial modification” etc.
Plastic packaging component: methodology of determination of plastic content
- Determine and record the plastic content of packaging components Manufacturer
Provision of evidence that plastic is recycled plastic
- Keep evidence that plastic packaging is recycled Any Person
Chargeable plastic packaging component: method of calculation of recycled plastic content
- Calculate and record the recycled content of plastic packaging Any Person
Browse 2 other sections in this Part — procedural / definitional / commencement
Part 3 — Deferrals and credits
Cancellation of liability
- Keep evidence and records of exported plastic packaging Any Person
Meaning of sufficient evidence
Unlimited fineOther duties (1) — Crown / regulator
- HMRC must define what counts as 'sufficient evidence' for plastic tax Statutory regulator
Tax credits: meaning of sufficient evidence
Other duties (1) — Crown / regulator
- HMRC must define what counts as sufficient evidence for tax credits Statutory regulator
Entitlement to tax credit
- Claim tax credits for recycled or repurposed plastic packaging Any Person
Claim for a tax credit: conditions, form etc.
- Claim tax credits for Plastic Packaging Tax Any Person
Records for tax credit claims
- Keep records to support Plastic Packaging Tax credit claims Any Person
Payment of tax credit claims
Other duties (1) — Crown / regulator
- HMRC must repay excess Plastic Packaging Tax credits Statutory regulator
Repayment of tax credits
- Repay any Plastic Packaging Tax credits you were not entitled to Any Person
Browse 3 other sections in this Part — procedural / definitional / commencement
Part 4 — Registration and administration
Requirement to re-weigh
- Re-weigh plastic packaging if materials or circumstances change Any Person
Records of measurement
- Keep detailed records of plastic packaging weight measurements Trader
Payment
- Pay Plastic Packaging Tax for each accounting period Trader
Requirement to make returns
- Submit Plastic Packaging Tax returns to HMRC Trader
Correction of returns
- Correct errors in Plastic Packaging Tax returns Trader
Requirement to keep accounts
- Keep detailed accounts and records for Plastic Packaging Tax Trader
Browse 11 other sections in this Part — procedural / definitional / commencement
Notification of liability to be registered: form, manner and content
Preservation of records
Correction of the register
Application and interpretation
Measurement of weight: timing
Agreed method of measurement of weight
Specified rules for the of measurement of weight
Determination of weight by the Commissioners
Interpretation
Accounting periods
Form, manner and content of returns etc.
Part 5 — Keeping and preservation of records
Further requirements to keep records
- Keep records of waste or surplus material for Plastic Packaging Tax Manufacturer
Browse 1 other section in this Part — procedural / definitional / commencement
Preservation of records
Part 6 — Repayments
Form, manner and content of claims for repayment
- Submit documentary evidence and calculation details for tax repayments Trader
Reimbursement arrangements: repayments
- Repay HMRC if reimbursement arrangements are not followed Trader
Records relating to reimbursement arrangements: keeping and production
- Keep and produce records of Plastic Packaging Tax reimbursements Any Person
Undertakings
- Provide a written undertaking when claiming a refund for overpaid tax Trader
Browse 3 other sections in this Part — procedural / definitional / commencement
Part 7
Secondary liability and assessment notices: applications to revoke or reduce amount
- Apply to change or cancel a secondary liability tax notice Any Person
Browse 4 other sections in this Part — procedural / definitional / commencement
Part 8 — Groups
Other applications and notifications
- Notify HMRC of changes to plastic packaging tax groups Any Person
Corrections to applications and notifications
- Correct inaccurate Plastic Packaging Tax applications or notifications Any Person
Browse 2 other sections in this Part — procedural / definitional / commencement
Interpretation
Applications for group treatment
Part 9 — Miscellaneous matters
Death, incapacity or insolvency
- Notify HMRC of changes to the business owner or insolvency Director or Officer
Browse 4 other sections in this Part — procedural / definitional / commencement
Official guidance
Authoritative sources published by regulators or government explaining this legislation.
- HSE: plastics and rubber industries (opens in a new tab) from HSE Detailed Guidance
- GOV.UK: check if you need to register for Plastic Packaging Tax (opens in a new tab) Detailed Guidance
- Extended producer responsibility for packaging who is affected and what to do (opens in a new tab) Detailed Guidance
- Check when you must register (GOV.UK) (opens in a new tab) Detailed Guidance
- Office for Product Safety and Standards (opens in a new tab) Detailed Guidance
Enforcement and responsible bodies
The regulators that administer or enforce this legislation.
HM Revenue & Customs
Tax collection, customs duties, national insurance, tax credits, and enforcement of the National Minimum Wage. Regulates all UK businesses for tax compliance …
Connected legislation
parent Act
These instruments amend, apply, or refer to this Act. They may not all create direct business obligations.
Made under
Finance Act 2021 (Plastic Packaging Tax) 2021 Primary Act
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Browse legislation
Find other UK business legislation with related guidance.
Regulators
Learn more about the bodies that enforce this legislation.