Plastic Packaging Tax

Introduction

From 1st April 2022 the government will be introducing the Plastic Packaging Tax (PPT), which is a new tax on plastic packaging

The HMRC Plastic Tax Portal will open for registration from 1st April 2022.

The aim of the tax is to encourage the use of recycled material in plastic packaging instead of virgin material. This will help to create greater levels of collection and recycling of plastic packaging waste within the UK.

Poly Postal Packaging Ltd. are partnering with companies to provide support and guidance, in relation to this new tax.

 

What is The Plastic Tax?

Any plastic packaging items manufactured, imported into the UK, or imported as filled product, containing less than 30% recycled plastic will be liable under the tax and will be charged by HMRC at £200 per tonne

The types of plastic packaging, which consist of less than 30% recycled plastic, included within the tax are:

• manufactured in the UK

• imported plastic packaging

• imported filled plastic packaging

 

Who is affected?

Companies who manufacture, import filled or unfilled plastic packaging, equating to more than 10 tonnes in a 12-month period, will be required to register with HMRC.

You do not need to directly pay the tax if you do not manufacture or import plastic packaging. This should have already been incorporated into the packaging price. 

 

Are there any exemptions?

Some plastic packaging will be out of scope of the tax. The exempt items include:

• plastic packaging for use in the immediate packaging of a medicinal product 

• transport (transit) packaging used to wrap imported goods e.g., pallet wrap

• packaging used for goods in international journeys which are not released into the UK

• components for non-packaging or durable applications e.g. first aid boxes, printer cartridges

 

What Poly Postal Packaging is doing

At this moment, the Government have not released detailed guidance on the methodology and processes companies will have to follow.

We are starting to prepare by keeping records of the plastic packaging we manufacture, import into the UK, or import as filled product, regardless of whether you are liable to register or not. This is to help demonstrate why and when we may need to register. Where we supply to business customers, a statement (“PPT Statement”) on all invoices will be mandatory stating whether the plastic packaging tax has been paid.

Examples of accepted evidence of recycled content for you to record include:

• product specifications

• production certificates & certificates of conformity

• sales invoice and purchase orders

 

To make complying as stress free as possible we:

• complete an assessment to identify the plastic packaging in your business

• utilise our bespoke internal database to help with data accuracy

• provide guidance on acceptable forms of evidence 

• help to complete the calculations every quarter

• provide a clear and concise report for your submission

• suggest alternative packaging solutions (check out our growing ranges of recycled, recyclable and 'zero plastic' products).

 

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