When you reach the 10 tonne threshold you are required to register with HMRC, within 30 days.

You must record your packaging weights in kgs.

Once you have registered, you will need to submit quarterly returns.

Exported packaging is exempt from the regulations, however it does count towards your 10 tonne de-minimis.

Late submissions are picking up higher fees depending on how late they are.

You might have been obligated to comply for previous years (since 2022) if you met the 10 tonne threshold. You can still submit your data late anytime.

You can only comply directly under Plastic Packaging Tax. However, we at Kite offer Plastic Packaging Tax consultancy where we help you calculate figures to be submitted to HMRC.

The HMRC might have contacted you because they believe you meet the criteria of complying. You should provide the evidence if this is not the case or start complying as soon as possible.

The rate is £217.85 per tonne, and it applies to all plastic packaging, containing less than 30% recycled plastic that is manufactured and imported into the UK on and after 1‌‌‌ ‌‌April 2024.