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Reminder: Plastic Packaging Tax

By November 11, 2022No Comments

Plastic Packaging Tax (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.

You need to register for PPT if:

  • you expect to manufacture or import 10 or more tonnes in the next 30 days (the ‘forward look’ test) or;
  • you have manufactured or imported 10 or more tonnes of plastic packaging since 1 April 2022 (the ‘backward look’ test).

Reusable plastic crates and transport packaging

After receiving information from businesses about the way that reusable plastic crates are used, HMRC has determined that reusable plastic crates fall within the definition of transport packaging and are therefore exempt from Plastic Packaging Tax (PPT) when imported filled with goods into the UK.

This exemption will also apply to pallet wrap and straps when used to import goods. All packaging imported unfilled into the UK is still subject to PPT.

If you have previously accounted for reusable plastic crates on a PPT return where they were used to import goods into the UK, you can amend your return. Sign into your Plastic Packaging Account and select ‘View or amend submitted returns’. If you are due a repayment as a result of this, request one online via Submit your Plastic Packaging Tax return – GOV.UK (www.gov.uk).

 

Guidance enhancements

Guidance for PPT is available at this collection page. PPT guidance pages continue to be updated to help address your frequently asked questions.
Recent updates include:

HMRC has produced the following resources to support businesses:

Natalie Creaney

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