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)
Once you are registered for PPT, you will need to submit a return to HMRC, 4 times a year.
Your return must cover an accounting period.
The 2023 to 2024 accounting periods are:
- 1 April to 30 June 2023
- 1 July to 30 September 2023
- 1 October to 31 December 2023
- 1 January to 31 March 2024
You must submit the return and pay any tax due no later than the last working day of the month, following the end of the accounting period you are reporting.
The deadlines to submit returns and pay any tax for the 2023 to 2024 accounting periods are:
- 1 April to 30 June 2023 – deadline Monday 31 July 2023
- 1 July to 30 September 2023 – deadline Tuesday 31 October 2023
- 1 October to 31 December 2023 – deadline Wednesday 31 January 2024
- 1 January to 31 March 2024 – deadline Tuesday 30 April 2024
For further information please select the following links: