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: 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.
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 amendments
This Tax Information and Impact Note sets out technical changes to the Plastic Packaging Tax legislation.
In response to: Introduction of Plastic Packaging Tax from April 2022
This tax information and impact note is about the new plastic packaging tax.
In response to: Introduction of a new plastic packaging tax
This measure introduces a new plastic packaging tax.
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.