Plastic Packaging Tax – How to check if your business is liable & avoid fines

Last updated: 23rd February 2024

Ensure compliance and gain confidence in navigating the plastic packaging tax responsibly. The next plastic packaging tax HMRC return deadline is 31 January 2024, so the time is now to check your data reporting method is compliant and ensure avoidance of penalties.

HMRC introduced the plastic packaging tax in the UK on 1 April 2022, as part of the UK’s resources and waste strategy to encourage the usage of recycled material in plastic packaging in the UK.

Are you liable for the tax?

Plastic packaging components manufactured in and imported into the UK are liable for a specific material tax at £210.82 per tonne where it does not meet a minimum recycled content of 30% by weight (this will increase to £217.85 from April 2024 per tonne). 

You must register for 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 in the last 12 months

Liability start date guidance

It is also worth noting the update from HMRC in May 2023, relating to the Plastic Packaging Tax registration and liability start date. To confirm, there is no fixed liability start date as this is unique to each company.

All businesses when registering and identifying the start liability date should apply either the forward look test, or backwards look test!

If you believe your business is liable under the plastic packaging tax requirements, or indeed is already registered, and you’re interested in support with managing your data for ensuring accurate and compliant quarterly returns, please contact our Solutions team to determine the best support option for your business – [email protected]

N.B. The information contained in this entry is provided by the above supplier, and does not necessarily reflect the views and opinions of the publisher

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