The Plastic Packaging Tax is a new tax that will be introduced on 1st April 2022. Here is our complete guide with advice on who will be liable and how to prepare.
6th October 2021Learn More
Since January 2005, producers with a turnover of less than £5m have had the option of using an alternative registration process which simplifies the gathering of data.
These ‘small producers’ do not have to calculate their data ‘as accurate as reasonably possible’. By submitting data on the amount of packaging handled in the previous year, they can simply submit evidence of turnover, which is then used to calculate their recycling obligation using a simple formula – ‘tonnes per million pounds of turnover’. This option will only apply obligation to a single material, whichever is deemed to be the predominant type of packaging used. This is called the allocation method.
Producers who choose to use the allocation method must do so for a minimum of 3 years unless their turnover exceeds £5 million during that time, in which case they will have to revert to the previous data collation method. Producers who fluctuate around £5 million turnover will need to ensure that they still gather data if they are likely to go above the threshold in the following year.
Small producers pay a reduced Environment Agency fee as the agencies believe that there is a reduced demand on their compliance monitoring.
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We are proud to have launched a new flagship partnership project with the Wildfowl and Wetlands Trust (WWT), committing to our support of its ‘Blue Recovery’ campaign.
30th September 2021Learn More
HMRC has published some additional information about the types of plastic packaging subject to the Plastic Packaging Tax.
29th September 2021Learn More