10 January 2023

Plastic Packaging Tax (PPT) was introduced by the government on 1‌‌‌ ‌‌April 2022. We have received the following information from HMRC which is important for all independent retailers to consider:

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.

PPT also applies to plastic packaging that is imported and already filled with goods – but you only need to account for the weight of the plastic packaging towards the 10-tonne threshold.

If you’re liable to register or have already registered, from 1‌‌‌ ‌‌January 2023 you must submit your PPT return and pay any tax due by 31‌‌‌ ‌‌January 2023.

Reusable plastic crates and transport packaging for imported goods

Reusable plastic crates fall within the definition of transport packaging and are therefore exempt from PPT when imported filled with goods into the UK. This exemption also applies to pallet wrap and straps when used to import goods. 
However, all packaging imported unfilled into the UK is still subject to PPT.

If you have previously accounted for reusable plastic crates on a PPT return where they were used to import goods into the UK, you can amend your return. Sign into your Plastic Packaging Account and select 'View or amend submitted returns'. If you are due a repayment as a result of this, request one on GOV.UK.

For additional support, check the range of resources HMRC has produced to assist businesses with PPT.

Guidance

Visit the collection page for the latest guidance, including:

Step-by-step guides

Read to learn about what is in scope, who is liable, and who needs to register:

Webinars

Watch recordings of our PPT webinar sessions on GOV.UK. Both webinars have been updated to reflect developments to the transport packaging exemption.