If your business manufactures or imports plastic packaging into the UK, you may have obligations under the UK Plastic Packaging Tax (PPT). Türner & Co can help you understand the rules, register where required, and submit accurate returns – so you stay compliant and avoid penalties.
The UK’s Plastic Packaging Tax (PPT) came into effect on 1 April 2022. It applies to plastic packaging components that contain less than 30% recycled plastic and are:
If your business imports or manufactures 10 tonnes or more of plastic packaging in the last 12 months – or expects to do so in the next 30 days – you must register for PPT.
From 1 April 2026, the tax rate is GBP 228.82 per metric tonne.
Even if the packaging contains more than 30% recycled plastic, the weight still counts towards the 10-tonne threshold when assessing whether registration is required.
You may have PPT obligations if:
Important: If you are importing plastic packaging, you may also have obligations to register for UK VAT. Click here to read more about VAT registration.
We offer specialist support for non-UK businesses navigating PPT:
We assess whether your business needs to register for PPT, and manage the full process with HMRC – including identifying any applicable exemptions.
We prepare and submit your PPT returns accurately and on time, helping you avoid penalties and interest charges.
We help you maintain the correct records and evidence to demonstrate recycled content or exemption status.
Our team advises on the impact of PPT on your UK pricing and supply chain, and explores opportunities to reduce your PPT exposure.
Yes – if you are importing plastic packaging into the UK and meet the 10-tonne threshold, you must register, even if your business is not UK-based.
You will need information from your suppliers or manufacturers. We can help you request and evaluate this documentation.
You must submit quarterly returns to HMRC. These returns include total weights of packaging produced or imported, how much includes recycled content, and any exempt components.
HMRC encourages businesses to include this, but there is currently no legal requirement to show PPT on invoices.
Yes – we act as your UK agent for PPT, handling all communication with HMRC on your behalf.
If you manufacture or import plastic packaging into the UK, we can help you meet your compliance obligations under the Plastic Packaging Tax.
Get in touch with Türner & Co – your UK tax compliance partner.
Director
Head of Indirect Tax & HR
Senior Manager
VAT
