Plastic Packaging Tax (PPT) was introduced on 1st April 2022, however 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.
PPT also applies to plastic packaging that is imported already filled with goods – but you only need to account for the weight of the plastic packaging towards the 10-tonne threshold.
If you’re liable to register or have already registered, from 1 April 2023 you must submit your PPT return and pay any tax due by 28 April 2023.
