Plastic packaging tax

What is the plastic packaging tax?

From the 1st April 2022, a new plastic packaging tax (PPT) will come into force in the UK.

Part of the Finance Act 2021, the legislation was designed to provide a monetary incentive for businesses to use recycled plastic in the manufacture of plastic packaging. The hope is that it will create a greater demand for recycled plastic and stimulate increased levels of recyclable plastic, diverting it away from landfills or incineration.

The rate of PPT will be at £200 per metric tonne of plastic and will only effect those who manufacture or import 10 tonnes or more of plastic packaging over a 12-month period in the UK.

Plastic packaging, which contains at least 30% recycled plastic or is exempt from the tax, must still be factored into the total to determine if a business must register for the tax.

Read through our guide on sustainable packaging and supplies

Will the plastic packaging tax affect you?

  • Restaurant places order with their foodservice provider for bags of chicken fillets
  • Foodservice provider directly imports the bags of chicken from the EU
  • Liability: The foodservice provide
  • Next course of action: The foodservice provider registers for the tax

  • Hotel chain places order with their foodservice provider for rolls of cling film
  • Foodservice provider then places order for cling film from a UK manufacturer
  • Liability: The cling film UK manufacturer
  • Next course of action: The cling film manufacturer registers for the tax

Which packaging is subject to plastic packaging tax?

Plastic food container

Plastic bottle filled with drink

Compostable plastics (bioplastics)

Plastic wrap/cling film

Sandwich bags

Bin bags

plastic tax dos

  • Compile a list of important items with packaging data such as:– Component item
    – Weight of each component
    – Units per case
    – Type of packaging
    – Type of material
    – Recycled content
    – Identify your primary and secondary materials
    – Set goals to reduce your plastic package
  • Identify your primary and secondary materials
  • Set goals to reduce your plastic packaging
plastic packaging tax

  • Choose an alternative packaging that could be unsafe for your staff and customers.
plastic packaging tax
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