The Plastic Packaging Tax (General) Regulations 2022

Overview

These Regulations set out the detailed administrative requirements for the Plastic Packaging Tax. They establish when a plastic packaging component is finished and becomes chargeable for the purposes of the tax, detailing the evidence businesses need to keep, providing details on how to weigh packaging and determine the recycled plastic content, and setting out the obligations with reference to the administration of the tax, such as requirements relating to registration and returns.

You need to register for the Plastic Packaging Tax if you:

• expect to import into the UK or manufacture in the UK 10 tonnes or more of finished plastic packaging components in the next 30 days
• have imported into the UK or manufactured in the UK 10 tonnes or more of finished plastic packaging components since 1 April 2022 — this will change on 31 March 2023, when you will need to look back over the last 12 months on the last day of the month

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

Packaging should only contain recycled plastic where it is permitted under other regulations and food safety standards.

The tax came into force on 1 April 2022 and is charged by the tonne. The latest rate is defined in the Regulation and any subsequent amendments.