Plastic Packaging Tax (PPT) was introduced on 1 April 2022. If you manufacture or import 10 or more tonnes of plastic packaging within a 12-month period you must register for PPT on GOV.UK, even if your packaging contains 30% or more recycled plastic.
You need to register for PPT if either of the following apply:
- you expect to manufacture or import 10 or more tonnes in the next 30 days (the 'forward look' test)
- you have manufactured or imported 10 or more tonnes of plastic packaging since 1 April 2022 (the 'backward look' test)
Where possible, HMRC encourages businesses liable to PPT to provide information about the tax paid on invoices to business customers.
However, this will not be introduced as a legal requirement.
Please visit the updated guidance for more detailed information, which also provides examples of other ways to make the tax visible to business customers.
For additional support, check the range of resources HMRC has produced to assist businesses with Plastic Packaging Tax - GOV.UK (www.gov.uk)