Plastic Packaging Tax
The Plastic Packaging Tax is charged at a rate of £217.85 per tonne from 1 April 2024. If you are liable for Plastic Packaging Tax you'll need to submit a return four times throughout the year.
Please note: Plastic Packaging Tax guidance from HM Revenue & Customs (HMRC) can be found on the GOV.UK website. We provide links to the key information below.
Getting started with Plastic Packaging Tax
Plastic Packaging Tax: steps to take
If you manufacture or import 10 or more tonnes of plastic packaging within a 12 month period, you may need to register for the tax
Work out if the packaging you manufacture or import is subject to Plastic Packaging Tax
Check which packaging is subject to Plastic Packaging Tax
Check what classifies as plastic, recycled plastic and packaging components, and if the packaging you manufacture or import is subject to the tax
Check which packaging is not subject to Plastic Packaging Tax
Find out which plastic packaging is exempt or excluded from the tax and if the packaging counts towards the 10 tonne threshold for registration
Check examples of plastic packaging components that are chargeable for Plastic Packaging Tax
Find out which plastic packaging components are in and out of scope of Plastic Packaging Tax
Who should register for Plastic Packaging Tax and when
Definitions of finished components and substantial modifications for Plastic Packaging Tax
Check when packaging is classified as a finished plastic packaging component, and what is meant by substantial modifications, to find out if you must register for the tax
Check when you must register for Plastic Packaging Tax
Who needs to register for the tax and when, and what you must do before you register
Work out the weight of packaging for Plastic Packaging Tax
How to work out the weight of plastic packaging components and each material used to make them, to check if you must register for Plastic Packaging Tax and include them on your return
How to register for Plastic Packaging Tax
Register for Plastic Packaging Tax
How to register for Plastic Packaging Tax
Register a group of companies for Plastic Packaging Tax
How to register a group of companies for Plastic Packaging Tax
Plastic Packaging Tax penalties
When you may receive a Plastic Packaging Tax penalty, what you could be charged and how this is calculated
What to do after you've registered
Records and accounts you must keep for Plastic Packaging Tax
Find out what records and accounts you must keep to support the information that you submit on your Plastic Packaging Tax return
How to make due diligence checks for Plastic Packaging Tax
Find out how to decide what checks to make if you manufacture, import or buy plastic packaging from another business, and examples of checks you can carry out if you manufacture, import or purchase plastic packaging from another business
Submit your Plastic Packaging Tax return
When and how to submit a return and how to make an amendment after it's been submitted
Pay Plastic Packaging Tax
How to pay Plastic Packaging Tax and the time it takes for payments to reach HMRC
Get tax relief on exported and converted components for Plastic Packaging Tax
You can get relief on exported and converted packaging in the same accounting period or claim a credit for them on a later tax return
Taking temporary responsibility for Plastic Packaging Tax in the event of death, incapacity or insolvency
What to do if someone registered for Plastic Packaging Tax dies, becomes incapacitated or insolvent
Cancel your registration for Plastic Packaging Tax
How to deregister for the tax, submit your final tax return and claim tax back if you're no longer registered