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Government publishes Plastic Packaging Tax guidance

11 May 2021

HM Revenue & Customs has published guidance for business in preparation for the Plastic Packaging Tax. As the Tax is currently before Parliament and is not yet law, the contents are subject to change. However, the guidance outlines steps business should take now in order to prepare if they are involved in the manufacturing or importation of plastic packaging (including if you import plastic packaging that already contains goods).

The Plastic Packaging Tax will be a tax on plastic packaging manufactured in, or imported into, the UK, where the plastic used in its manufacture contains less than 30% recycled plastic. The tax will come into effect from 1 April 2022. The rate of tax will be £200 per metric tonne of plastic packaging. 

Get ready for the Plastic Packaging Tax

Further information about the Plastic Packaging Tax

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