Plastic Packaging Tax
A collection of guidance you should follow for Plastic Packaging Tax.
Plastic Packaging Tax came into force on 1 April 2022.
Check what you need to do
Work out if the packaging you manufacture or import is subject to the tax
Who should register for the tax and when
How to register
What to do after you’ve registered
Penalties
Legislation, policy and consultations
The primary legislation can be found in the Finance Act 2021 Part 2.
The secondary legislation can be found in The Plastic Packaging Tax (Descriptions of Products) Regulations 2021 and The Plastic Packaging Tax (General) Regulations 2022.
More help and support
To request decision tree documents to support liability and scope of packaging decisions, email: indirecttaxdesign.team@hmrc.gov.uk.
To receive regular updates from HMRC about Plastic Packaging Tax, email: indirecttaxdesign.team@hmrc.gov.uk using ‘mailing list’ in subject title field.
If you have a question and cannot find an answer in GOV.UK guidance, you can ask HMRC for further help and advice on Plastic Packaging Tax.
Updates to this page
Published 14 January 2022Last updated 20 April 2023 + show all updates
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Guidance on getting more help and support has been updated.
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A new page on penalties has been added to the collection.
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Added a link to the Welsh translation for this page.
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First published.