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Plastic Packaging Tax Reminders

Helpful reminders ahead of 1 April 2022:

  • the new Plastic Packaging Tax (PPT) comes into force on 1 April 2022. From this date if you manufacture or import plastic packaging you must check if you are liable for PPT. You will have 30 days to register for the tax from the date you become liable 
  • go to GOV.UK and check the steps to help you decide if your business is liable for PPT 
  • nobody will need to file a PPT return or pay the tax until July 2022 at the earliest, however you may need to register before this point.  

PPT will incentivise businesses to use recycled plastic in the production of plastic packaging. Manufacturing or importing 10 tonnes or more of plastic packaging containing less than 30% recycled plastic will be taxed at £200 per tonne. 

Businesses over the registration threshold who already include recycled plastic in their packaging will still need to register but will not pay any tax. 

Updated step by step guides 

HMRC have updated their step by step guides to provide additional help for importers of plastic packaging:

Guidance updates  

Recent updates include: 

All core guidance on PPT is now available in Welsh at the collection page on GOV.UK.  

If you are still unsure whether any particular plastic packaging items are in scope of PPT, HMRC can provide a view. However, they would require information on what the product is designed to be suitable for and information about how the product is used.

Where possible, photos and links to websites where the product is bought or sold will also help HMRC to make a quick and informed decision. If you would like HMRC's view, please contact

Business Wales Helpline

03000 6 03000

Lines are open 10am to 4pm Monday to Friday.

Rydym yn croesawu galwadau’n Gymraeg.
We welcome calls in Welsh.