Policy paper

Introduction of a new plastic packaging tax

This measure introduces a new plastic packaging tax.

Documents

Draft legislation

Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Explanatory note

Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Details

This new tax applies to plastic packaging produced in, or imported into, the UK, that does not contain at least 30% recycled plastic.

Read the Plastic Packaging Tax: policy design consultation and summary of responses.

Updates to this page

Published 12 November 2020

Sign up for emails or print this page