Feb 28th, 2022
2 mins
HMRC have updated the guidance on the steps to take concerning Plastic Packaging Tax, which comes into force on 1 April 2022, charging a rate of £200 per tonne.
For businesses who are manufacturing or importing 10 or more tonnes of plastic packaging within a 12-month period, may need to register for the tax. The tax will only apply to manufacturers and importers of plastic components which contain less than 30% recycled plastic.
Packaging should only contain recycled plastic where it’s permitted under other regulations and food safety standards.
Two decision trees are also available to determine what plastic packaging is in scope of the tax and who is required to account and potentially pay tax on the plastic packaging.
HMRC has organised webinars on ‘introduction to plastic packaging tax’, covering how the tax will operate, and on ‘administrative and technical aspects’, dealing with the technical points about recycled plastic and exemptions from the tax.
Decision trees:
Work out which packaging is subject to plastic packaging tax
Register for plastic packaging tax
On demand webinar:
