New plastic packaging legislation

Rate change 

At Autumn Statement 2023, the government announced that the rate of Plastic Packaging Tax (PPT) will increase in line with the Consumer Price Index (CPI). The new rate of PPT will be £217.85 per tonne and will apply to all plastic packaging, containing less than 30% recycled plastic that is manufactured and imported into the UK on and after 1‌‌‌ April 2024.

Registration, returns and payments

PPT was introduced on 1‌‌‌ ‌‌April 2022. If you manufacture or import 10 or more tonnes of plastic packaging within a 12-month period you must register for PPT on GOV‌‌‌.UK, even if your packaging contains 30% or more recycled plastic.

Once you are registered for PPT, you will need to submit a return to HMRC 4 times a year. 

Your return must cover an accounting period. The 2023 to 2024 accounting periods are:

• 1‌‌‌ ‌‌April 2023 to 30‌‌‌ ‌‌June 2023

• 1‌‌‌ ‌‌July 2023 to 30‌‌‌ ‌‌September 2023

• 1‌‌‌ ‌‌October 2023 to 31‌‌‌ ‌‌December 2023

• 1‌‌‌ ‌‌January 2024 to 31‌‌‌ ‌‌March 2024

You must submit the return and pay any tax due no later than the last working day of the month, following the end of the accounting period you are reporting. The return deadline for this accounting period is 30‌‌‌ ‌‌April 2024.  

Guidance

Visit our collection page for the latest guidance, including:

• updates to the importers’ guidance on the Temporary Admission procedure for reusable packaging not intended for sale

• examples of packaging in and out of scope of PPT 

Interactive guidance

To check if PPT applies to your packaging component, you can access interactive guidance on GOV‌‌‌.UK. 

All core guidance on PPT is available in Welsh on GOV‌‌‌.UK on our collection page.