Plastic Packaging Tax: what UK businesses buying packaging should know
A plain-English overview of the tax, who pays it, and how recycled content affects it.
Plastic Packaging Tax (PPT) was introduced in the UK on 1 April 2022. It applies to plastic packaging components that contain less than 30% recycled plastic by weight, and it is designed to encourage the use of recycled material.
Who pays it?
The tax is charged on businesses that manufacture plastic packaging components in the UK or import them. Businesses that manufacture or import 10 tonnes or more of plastic packaging in a 12-month period must register with HMRC. If you buy finished packaging from a UK supplier, you normally won’t pay the tax directly, but it is part of the cost of plastic packaging.
How recycled content helps
Packaging components with 30% or more recycled plastic are not charged. Choosing recycled-content mailing bags, stretch film and bubble wrap — or switching to paper where it works — can reduce both the tax built into prices and your plastic use.
What to ask your supplier
- Which plastic products in my range contain 30% or more recycled plastic?
- Is there a paper alternative that will protect my goods just as well?
- Can you give me the material and weight of each item for my own reporting?