Plastic Packaging tax applies to UK traders and non-established businesses who manufacturing, or import in excess of 10 tonnes of plastic packaging in a 12 month time period.

UK Plastic Packaging Tax:


Plastic Packaging tax applies to UK traders and non-established businesses who manufacturing, or import in excess of 10 tonnes of plastic packaging in a 12 month time period. Companies will need to register effective 1st April 2022.

Below are the key points covering  UK Plastic Packaging tax:

  • Manufacture or import in excess of 10 tonnes or more of plastic packaging, over a 12 month period.
  • If 30% or more of the plastic packaging used is recycled, the packaging is not chargeable from the tax. Still, this packaging counts for the amount limit of imported or / and manufactured plastic packaging in a 12 month period, and you must still keep records of it. There are also other exceptions to the chargeability of the tax as well as tax exemptions.
  • The tax is charged at a rate of £200 per tonne. However, this rate will increase by April 2024 to GBP 217.85 per tonne.
  • Non-established businesses are also subject to this tax.


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