Policy paper
Introduction of Plastic Packaging Tax from April 2022
This tax information and impact note is about the new plastic packaging tax.
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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.
Updates to this page
Published 3 March 2021
Last updated 20 July 2021
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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.
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First published.