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
The charge to plastic packaging tax arises when a chargeable plastic packaging component is—
(a) produced in the United Kingdom by a person acting in the course of a business, or
(b) imported into the United Kingdom on behalf of such a person.
The tax point, as explained in the consultation responses (see Section 3, ‘Liability for the tax’, page 12) “…the tax will be applied to domestically produced goods at final stage conversion on finished plastic packaging components”. This is after ancillary processing, but before the packaging is packed or filled. Guidance on ancillary processes will be published by HMRC before the tax is introduced.
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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