- 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 provider
- 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.
Will the plastic packaging tax affect you?
What do our experts say?
Tips to reduce plastic usage
Thinking of ways to reduce your plastic usage with the implementation of the PPT? Discover our five handy tips to help you cut down on those taxable tonnes.
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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