UK Plastic Packaging Tax
Maintain plastic packaging tax attributes and support UK PPT reporting requirements.
The Plastic Packaging Tax (PPT) is a tax that applies to plastic packaging manufactured in, or imported into the UK that does not contain at least 30% recycled plastic. Plastic packaging is packaging that is predominantly plastic by weight.
Primary gov.uk information can be found here: Plastic Packaging Tax.
PPT Summary (as at April '22)
PPT is liable on imported items and manufactured items.
UK purchases are not liable if you can prove your vendor has paid PPT where the product is liable.
PPT is liable on the entire packaging weight where:
the total plastic packaging component (virgin & recycled) is 50% or more of the total packaging weight.
the % of recycled plastic vs all plastics is below 30%.
Primary and secondary plastics form part of plastic packaging components.
Tertiary (transport) packaging is exempt. Also exempt is plastic packaging...
to be reused primarily for presentation.
that is an integral part of the goods.
where the primary function is for storage.
to be used in human medicine.
PPT is not liable on products that are intended for export.
The threshold for a company to register for PPT is if they manufactured or import 10 tonnes of finished plastic packaging components
for April '22 to April '23 calculated on a monthly cumulative total.
for April '23 onwards calculated as a total in the previous 12 months or plus in the next 30 days.
Even if the threshold is not met a company may need to register.
PPT is charged at £200 / tonne.
Due diligence records must be held by product line showing how you have worked out each entry on your quarterly tax return. Details include:
Weight of plastic packaging components and why a product is liable or not.
Evidence can be in the form of confirmations from the manufacturer of the plastic packaging and prove that you (or a competent third-party) have a robust supply chain audit that can provide this evidence
records kept for 6 years
Where products are purchased within the UK, if you reasonably suspect the product is liable you must confirm with your supplier, and obtain proof if PPT has been paid or not.
Credits are available where you have paid PPT and you can prove:
Your goods are exported downstream.
Your goods are substantially modified downstream.
The information above is intended as general information and must be checked independently.
Further gov.uk links:
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