New plastic tax in the UK

Businesses that import or manufacture more than 10 tonnes of plastic packaging in the UK are subject to the
New UK Plastic Packaging Tax (PPT).

Since 1 April 2022, businesses that import on their behalf or manufacture more than 10 tonnes of plastic packaging in the UK are subject to the new UK Plastic Packaging Tax (PPT).

This is the case for :

Businesses that plan to import or manufacture in the UK 10 tonnes or more of plastic packaging components in the next 30 days,
Businesses that have imported or manufactured in the UK 10 tonnes or more of plastic components since 1 April 2022.

The calculation of the 10 tonne threshold takes into account all plastic packaging, excluding import transport packaging.

Businesses that meet these conditions must identify themselves to the UK authorities, regardless of whether or not the packaging they produce or import is subject to this tax.

Please note that this tax does not apply in the following cases :

If the packaging consists of more than 30% recyclable materials,
When the packaging is intended to be used several times.

Other packaging can also been excluded from the tax. However, only a case-by-case analysis of the packaged products will confirm this.
This is the reason why it is important to be able to classify your packaging accurately, to know its composition and weight. It is recommended to keep a tracking record in order to be able to provide evidence in the event of an inspection by the UK authorities.

The amount of this tax has been set at £200 per tonne of packaging.

RM Boulanger can assist you with the following services:

Analysis of your operations in relation to the plastic tax,
Verification of your company's liability to this tax,
Registration of your company with the relevant authorities,
Correspondence with the UK Government.

If this topic concerns your company, we invite you to fill in the form below.


The answers to these quick questions will enable us to understand your situation and your business better in order to inform you of your obligations.

Please contact us should you require any further information.

Sign in to leave a comment
Important changes : Suspensive Tax schemes (RFSE or RFSI)