If your business imports goods to the UK, the Plastic Packaging Tax (PPT) might apply to you. This guide is for UK-based importers who want a clear and simple overview of how this tax works, who’s affected, and what to do next.
The Plastic Packaging Tax can impact your supply chain, costs, and compliance responsibilities. Here’s what you need to know:
Who Pays the Plastic Packaging Tax?
You do, if you’re the importer of plastic packaging into the UK.
Specifically, you must register for the Plastic Packaging Tax if you:
- Import or manufacture 10 tonnes or more of finished plastic packaging components in a 12-month period or expect to do so in the next 30 days.
- The plastic packaging contains less than 30% recycled plastic.
(“Finished” packaging means it’s ready to be used in the supply chain, from bottle caps to stretch wrap.)
If you use an agent, you are still legally responsible. It’s critical to ensure correct classification and reporting across your declarations and documentation.
When Did the Tax Come Into Effect?
The Plastic Packaging Tax came into force on 1 April 2022. It applies across the UK and is part of the government’s drive to encourage the use of recycled materials and reduce plastic waste.
What Counts as Plastic Packaging?
Any packaging that is mainly plastic by weight is in scope. This includes:
- Trays, films, containers, lids
- Packaging used to transport, protect, present, or handle goods
Packaging used in the supply chain (not just the final retail packaging) is also covered.
There are some exemptions, including:
- Packaging used for human medicines
- Transit packaging for imported goods (under certain conditions)
- Packaging with 30% or more recycled plastic
But these must be properly documented and declared.
When and How Is the Plastic Packaging Tax Paid?
Once registered, you must:
- Submit a quarterly return to HMRC
- Pay the tax by the last working day of the month following each accounting period
The accounting periods are:
- 1 April – 30 June
- 1 July – 30 September
- 1 October – 31 December
- 1 January – 31 March
For example: The return for Q2 (April to June) is due by 31 July.
Late submissions or incorrect returns can lead to penalties and interest.
How Much Is the Tax?
As of 1 April 2025, the Plastic Packaging Tax is:
£223.69 per tonne
This applies to the total weight of plastic packaging (with less than 30% recycled content) imported or manufactured during the accounting period – if over the 10-tonne threshold.
What Should You Do Now?
If you think you may be liable:
- Check your packaging usage – Review how much plastic packaging you’re importing or using.
- Gather evidence – You’ll need to keep detailed records showing weight, recycled content, and use.
- Register with HMRC – If you meet the threshold, registration is mandatory.
- Review your customs declarations – Make sure your classifications and declarations reflect the correct packaging details.
Being proactive now will help avoid non-compliance, which could result in penalties or audits.
Where to Get Help and Support
Understanding how Plastic Packaging Tax affects your business can be complex – especially if you’re already managing customs, commodity codes and declarations.
At Exporter Services, we help importers navigate HMRC requirements with clarity and confidence. Whether you need training, support, or just someone to talk through your responsibilities, we’re here to help.
Explore our services here.
Explore our training here.
Or visit HMRC for official guidance.
FAQs
Who pays Plastic Packaging Tax in the UK?
Importers and manufacturers who handle 10 tonnes or more of plastic packaging per year, where the packaging contains less than 30% recycled plastic.
When is Plastic Packaging Tax due?
Returns and payment are due quarterly—by the last working day of the month after each quarter ends.
How much is the Plastic Packaging Tax in 2025?
£223.69 per tonne of liable plastic packaging.
What counts as plastic packaging?
Packaging that is mostly plastic by weight, including bottles, wraps, trays, containers, and more—even if not seen by the end customer.
