HMRC's Plastic Packaging Tax (PTT) Legislation 

HMRC's Plastic Packaging Tax was implemented in April 2022, this impacts manufacturers and importers of empty and filled plastic packaging. Its primary focus is on Plastic Packaging components and associated Recycled Content, which is not currently reported under existing EPR legislation. Key features include:

• A £200 per tonne tax rate for plastic packaging with less than 30% recycled plastic content
• All liable producers will need to register with HMRC
• Manufacturers/importers with less than 10 tonnes are excluded (unlike EPR which is 50 tonnes)
• Registered businesses must submit quarterly reports to HMRC

Guidance for businesses

Here is the HMRC collection of guidance for the Plastic Packaging Tax - Plastic Packaging Tax - GOV.UK (www.gov.uk)