HMRC have provided the following update for stakeholders:
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).
HMRC has produced the following resources to support businesses:
Guidance: visit the 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
Step by step guides: read to learn about what is in scope, who is liable and needs to register
- Check if you need to register and are liable for PPT (Welsh version)
- Check if your plastic packaging is in scope of the PPT (Welsh version)
Webinars: watch recordings of our latest PPT webinar sessions on GOV.UK. Both webinars have been updated to reflect developments to the transport packaging exemption.
Flyer: download our PPT flyer for a reminder of the accounting periods and deadlines for returns and payment dates for 2022-23.
Mae’r holl arweiniad craidd ar y Dreth Deunydd Pacio Plastig bellach ar gael yn Gymraeg ar y dudalen gasgliad ar GOV.UK / All core guidance on PPT is now available in Welsh at the collection page on GOV.UK.
Statements on invoices
HMRC remain committed to the importance of making clear where Plastic Packaging Tax (PPT) has been charged to encourage greater use of recycled plastic. Where possible, we encourage businesses liable to PPT to provide information about the tax paid on invoices to business customers.
However, we will no longer be introducing this as a legal requirement.
- Please visit the updated guidance for more detailed information, which also provide examples of other ways to make the tax visible to business customers
We also encourage you to work with your business customers to try and increase, wherever possible, the amount of recycled plastic they use in their plastic packaging.