What is the Plastic Packaging Tax?
This new tax, which will come into force in April 2022, is likely to affect:
- UK manufacturers of plastic packaging
- Importers of plastic packaging
NOTE: Costs may be passed through the supply chain.
The tax will
apply to plastic packaging produced in, or imported into, the UK, that does not contain at least 30% recycled plastic, from April 2022.
tax will apply to plastic packaging on a per component basis. Multi-material components will be classed as plastic packaging if they are predominantly plastic by weight.
Exported primary and secondary packaging will be relieved. Imported transport / tertiary packaging is exempt. All reusable transport / tertiary packaging in circulation prior to the April 2022 implementation of the tax is exempt.
Plastic packaging with
less than 30% recycled content will be
taxed at £200/tonne.
All liable packaging will be taxed at £200/tonne unless liable businesses can provide valid evidence that the packaging in question contains sufficient recycled content.