UK Plastic Packaging Tax

As from April 1st this year a new plastic packaging tax will come into force across the UK . This new tax applies to all plastic packaging that is predominantly plastic by weight and is produced in or imported into the UK.

What you should know:

  • The tax is 200£/tonne of packaging.
  • Both conventional as well as bio-based plastics which contain less than 30% of recycled material are liable under this tax.
  • It applies to all empty packaging as well as packaging around finished goods, manufactured or imported in the UK.
  • It directly impacts importers and plastic manufacturers.
  • Each plastic component is considered separately if that component is hand separable.
  • Internal reprocessed plastic regrind is not considered as recycled content.
  • Documents that can proof the recycled content of the plastic packaging are e.g. contracts, production certificates, accreditation, purchase invoices, product specification,..
  • Plastic packaging for transport & storage is not in scope of the tax (eg pallet wrap, straps, plastic pallets,..).
  • Plastic jars, tubes, pumps, caps, seals, pouches, sticks, applicators are in scope of the tax.
  • Registration with HRMC for those manufacturers or importers handling more than 10T per year

For more detailed information go to: