Plastic Packaging Tax took effect from 1st April 2022. This is to encourage the sustained use of recycled plastic in the production of plastic packaging by incentivising the use of recycled plastic, this creates a greater demand for recycled material, stimulating increased levels of collection and recycling.

You will need to pay Plastic Packaging Tax if you have manufactured or imported plastic packaging components which contain less than 30% recycled plastic.

This is subject to a 10 tonne de-minimis in a 12-month rolling period.

What is plastic?

‘Plastic’ means any material consisting of a polymer. This includes all compostable, biodegradable or oxo-degradable plastics.

The types of plastic packaging affected by the tax include:

• Plastic packaging manufactured within the UK
• Imported plastic packaging
• Imported filled plastic packaging

How is plastic taxed?

The Tax is charged at a varied rate per tonne of plastic packaging handled depending on the submission year (subject to the 10 tonne de-minimis)

Are there any exemptions?

Some plastic packaging will be out of scope of the tax:

Some plastic packaging is exempt from paying the tax, but is still reported on such as:

• packaging that contains 30% or more recycled content
• exported packaging outside of the UK
• packaging surrounding human medicines (direct contact only)
• packaging set aside permanently to not serve a packaging function

Kite's Plastic Packaging Tax white paper

Find out if you have to comply...

Get in touch!

02476 420080

theteam@packagingregs.co.uk

For members of our compliance scheme please login to our online portal!