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.

Visit GOV.UK and check the steps to help you decide if you are liable for PPT.

You will not 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 aims to 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.

Get the UKFT Guide to the new Plastic Packaging Tax (PPT) for members

UKFT has published a guide to the new Plastic Packaging Tax (PPT) for UK fashion and textile companies. This is available to UKFT members – to access your copy email info@ukft.org.

Join a HMRC PPT webinar:

HMRC is hosting a further round of PPT webinars in March which offer an opportunity to learn about the tax first-hand and ask questions. The webinars will cover an introduction to PPT, as well as the administrative and technical aspects of the tax.

Introduction to Plastic Packaging Tax

Tuesday 22 March – 11.45am to 12.45pm

Administrative and Technical Aspects

Thursday 24 March – 9.45am to 10.45am

Sign up now or watch recordings of the February webinar sessions on GOV.UK.

Updated step by step guides

HMRC has also its step by step guides to provide additional help for importers of plastic packaging: