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 provider
  • 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

What do our experts say?

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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