The Plastic Packaging Tax is an excise duty on plastic packaging materials containing less than 30% recycled content, administered jointly by HMRC and HM Treasury with DEFRA policy leadership. The scheme aims to incentivise use of recycled plastic and reduce plastic waste, and is currently active with ongoing refinements to the mass balance approach and chemical recycling provisions. Recent policy developments include consultation on removing pre-consumer plastic from the tax scope and a separate ban on plastic-containing wet wipes.
In response to: Plastic Packaging Tax — mass balance approach and removal of pre-consumer plastic
This measure is about allowing a mass balance approach to calculate attributed recycled content for chemically recycled plastic and the removal of pre-consumer waste for Plastic Packaging Tax.
In response to: Plastic packaging tax - chemical recycling and adoption of a mass balance approach
In response to: Plastic packaging tax - chemical recycling and adoption of a mass balance approach
This consultation seeks views on the potential adoption of a mass balance approach for chemically recycled plastic in the Plastic Packaging Tax.
The UK Government, Welsh Government, Scottish Government and the Department of Agriculture, Environment and Rural Affairs for Northern Ireland want your view on a proposed ban on the manufacture, supply and sale of wet wipes containing plastic in the UK. …
The UK Government, Welsh Government, Scottish Government and the Department of Agriculture, Environment and Rural Affairs for Northern Ireland want your view on a proposed ban on the manufacture, supply and sale of wet wipes containing plastic in the UK. …
The UK Government, Welsh Government, Scottish Government and the Department of Agriculture, Environment and Rural Affairs for Northern Ireland are all committed to tackling plastic pollution and its impact on our environment, economy and health. Our goal is to maximise …
In response to: Changes to Plastic Packaging Tax rates from 1 April 2024
This tax information and impact note is about the increase in the rate of Plastic Packaging Tax from 1 April 2024.
A Bill to prohibit the manufacture and sale of wet wipes containing plastic; and for connected purposes.
The UK Government, Welsh Government, Scottish Government and the Department of Agriculture, Environment and Rural Affairs for Northern Ireland want your view on a proposed ban on the manufacture, supply and sale of wet wipes containing plastic in the UK. …
The UK Government, Welsh Government, Scottish Government and the Department of Agriculture, Environment and Rural Affairs for Northern Ireland are all committed to tackling plastic pollution and its impact on our environment, economy and health. Our goal is to maximise …
This consultation seeks views on the potential adoption of a mass balance approach for chemically recycled plastic in the Plastic Packaging Tax.
This consultation seeks views on the potential adoption of a mass balance approach for chemically recycled plastic in the Plastic Packaging Tax.
This technical consultation seeks views on draft regulations to amend the rules for claiming tax credits in certain circumstances in respect of Plastic Packaging Tax.
This technical consultation seeks views on draft regulations to amend the rules for claiming tax credits in certain circumstances in respect of Plastic Packaging Tax.
In response to: Plastic Packaging Tax rate change from 1 April 2023
In response to: Changes to late payment penalties for Plastic Packaging Tax
This tax information and impact note is about the increase in the rate of Plastic Packaging Tax from 1 April 2023.
This tax information and impact note is about technical changes to late payment penalties in respect of Plastic Packaging Tax
In response to: Plastic Packaging Tax
HMRC’s screening equality impact assessment of the Plastic Packaging Tax.
A Bill to prohibit the manufacture and sale of wet wipes containing plastic; and for connected purposes.
A Bill to prohibit the manufacture and sale of wet wipes containing plastic; and for connected purposes.
A Bill to set targets for the reduction of plastic pollution; to require the Secretary of State to publish a strategy and annual reports on plastic pollution reduction; to establish an advisory commit
Motion made, That the Bill be now read a Second time. Hon. Members: Object. Bill to be read a Second time on Friday 18 March .
We welcome views on the technical application of these regulations ahead of the introduction of Plastic Packaging Tax from 1 April 2022.
We welcome views on the technical application of these regulations ahead of the introduction of Plastic Packaging Tax from 1 April 2022.
A Bill to prohibit the manufacture and sale of wet wipes containing plastic; and for connected purposes.
In response to: Plastic Packaging Tax amendments
This Tax Information and Impact Note sets out technical changes to the Plastic Packaging Tax legislation.
This technical consultation seeks comments on the draft statutory instruments for the new Plastic Packaging Tax.
In response to: Introduction of Plastic Packaging Tax from April 2022
This technical consultation seeks comments on the draft statutory instruments for the new Plastic Packaging Tax.
This tax information and impact note is about the new plastic packaging tax.
A Bill to set targets for the reduction of plastic pollution; to require the Secretary of State to publish a strategy and annual reports on plastic pollution reduction; to establish an advisory commit
In response to: Introduction of a new plastic packaging tax
This measure introduces a new plastic packaging tax.
This consultation seeks views on areas of the Plastic Packaging Tax which have been further refined as we move closer to the implementation date of April 2022.
A Bill to set targets for the reduction of plastic pollution; to require the Secretary of State to publish a strategy and annual reports on plastic pollution reduction; to establish an advisory commit
This consultation seeks views on areas of the Plastic Packaging Tax which have been further refined as we move closer to the implementation date of April 2022.
This consultation seeks views on areas of the Plastic Packaging Tax which have been further refined as we move closer to the implementation date of April 2022.
Seeking views on the design of the tax on plastic packaging announced at Budget 2018.
Seeking views on the design of the tax on plastic packaging announced at Budget 2018.
A Bill to set targets for the reduction of plastic pollution; to require the Secretary of State to publish a strategy and annual reports on plastic pollution reduction; to establish an advisory commit
Seeking views on the design of the tax on plastic packaging announced at Budget 2018.
Budget 2018 announced that the government will introduce a world-leading new tax on produced or imported plastic packaging. Subject to consultation, this will apply to all plastic packaging that doesn’t include at least 30% recycled content.
A call for evidence on using the tax system or charges to address single-use plastic waste
A call for evidence on using the tax system or charges to address single-use plastic waste
A Bill to require the Secretary of State to set, measure, enforce and report on targets for the reduction and recycling of plastic packaging; to require that such targets following the United Kingdom’
A call for evidence on using the tax system or charges to address single-use plastic waste