Policy paper

Introduction of Plastic Packaging Tax from April 2022

This tax information and impact note is about the new plastic packaging tax.

• From: HM Revenue & Customs
• Published: 3 March 2021
• Last updated: 20 July 2021 — See all updates

Documents

Introduction of Plastic Packaging Tax from April 2022

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Details

This measure introduces a new tax that will apply to plastic packaging manufactured in, or imported into the UK, that does not contain at least 30% recycled plastic.

Published 3 March 2021
Last updated 20 July 2021 + show all updates

1. 20 July 2021

   Details from the draft Plastic Packaging Tax (descriptions of products) Regulations 2021, corresponding explanatory memorandum and primary legislation in Finance Bill 2021 have been added.

2. 3 March 2021

   First published.