- 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
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.
Which packaging is subject to plastic packaging tax?
Plastic food container
Plastic bottle filled with drink
Compostable plastics (bioplastics)
Plastic wrap/cling film
Any ‘finished’ plastic product that does not contain at least 30% recycled content is included in the tax. This includes biodegradable, compostable and oxo-degradbale plastics.
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