You need to register for the Plastic Packaging Tax if you’ve manufactured or imported 10 or more tonnes of finished plastic packaging components within the last 12 months, or will do so in the next 30 days. From 1 April 2022 to 30 March 2023, the 12 months threshold will be worked out differently.
Plastic Packaging Tax only applies to manufacturers and importers of plastic packaging components which contain less than 30% recycled plastic.
Packaging should only contain recycled plastic where it is permitted under other regulations and food safety standards.
The tax will come into force on 1 April 2022 and will be charged at a rate of £200 per tonne.
The guidance included in the collection is subject to change until all the legislation is approved by Parliament. It will continue to be updated.
Contents:
- Prepare for Plastic Packaging Tax
- Work out if the packaging you manufacture or import is subject to the tax
- Who should register for the tax and when
- How to register
- What to do after you’ve registered
- Legislation, policy and consultations
- More help and support
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