The UK Plastic Packaging Tax (PPT) has been in effect since 1st April 2022.

Plastic packaging with less than 30% recycled plastic content – manufactured or imported into the UK – will be subject to a £200/ tonne tax.

*Update* From 1st April 2023, the UK PPT rate will be set at £210.82 per tonne.

There are exemptions which could apply to you, but you must establish if your business is liable.

The aim of the tax is to incentivise the use of recycled plastic in plastic packaging, to contribute to more sustainable manufacturing, with increased levels of recycling and reduction of plastic waste.

As your trusted polymer partner, Distrupol is here to support you with our expert guidance and extensive sustainability portfolio. 

Highlights:

• Applies to packaging components that contain more plastic by weight than any other single material.
• Businesses may be exempt from paying the tax if they manufacture or import less than 10 tonnes of plastic packaging in a 12-month period (but may still be required to declare this).
• It is not applicable to the immediate packaging of a human medicinal product, packaging that is an integral part of the goods e.g. lighters, water cartridge filters, room deodorisers, or packaging filled at the point of sale where the packaging function is secondary to the storage function e.g. dvd cases, toolboxes, earphone cases.

Resources:

GOV.UK: Rate change from 1 April 2023 for Plastic Packaging Tax

GOV.UK: Packaging in and out of scope of Plastic Packaging Tax

GOV.UK: Check if you need to register for Plastic Packaging Tax

GOV.UK: Work out which packaging is subject to Plastic Packaging tax

HMRC Webinar: Plastic Packaging Tax - admin and techical aspects

Advice & Support:

Our highly skilled and experienced UK Application Development Team are here to support you with any questions or queries you may have with relation to the UK Plastic Packaging Tax.

Whether you need advice on product reformulation to comply with the tax exemption conditions, specifications on recycled polymer materials, or any other information, you can get in touch with our team below who will be more than happy to help.