Work out the weight of packaging for Plastic Packaging Tax
How to work out the weight of plastic packaging components and each material used to make them, to check if you must register for Plastic Packaging Tax and include them on your return.
For packaging components that you manufacture and import into the UK, you must know the:
- weight of the packaging component recorded in metric values — this must be shown in kilograms on your return
- percentage of recycled plastic content
If the specification or materials used in the manufacture of a packaging component change, you will need to carry out a new assessment.
For the purpose of Plastic Packaging Tax, you may need to demonstrate that a packaging component is not plastic.
Plastic Packaging Tax is not chargeable on plastic packaging components if 30% or more of the plastic used is recycled. Find out more about what is classed as recycled plastic.
Work out the weight of a plastic packaging component
To understand if you must register for Plastic Packaging Tax, you should work out the weight for each component you manufacture or import. If you do need to register, you’ll need these weights to work out how much tax is due.
If you import plastic packaging components already filled with goods, you do not need to include the weight of the goods inside.
Where waste remains attached to the finished component, you can deduct the weight of the waste from the weight of the finished component. You must have evidence and keep records to demonstrate the weight of the waste.
If the specification or materials used to manufacture a packaging component change, you should carry out a new assessment.
To work out the overall weight of a component, you can use the:
- individual component method
- sample component method
- material inputs method
- verified specification method
- bulk weighing method
If none of these methods are suitable, you can apply to use a different method by emailing: pptapplicationforspecialweighingmethods@hmrc.gov.uk.
Your application must give details of:
- why you cannot use the usual methods
- the method you want to use instead
- the components that your method will be used for
- what records you will keep as evidence
You must not start using a different method until HMRC has agreed to it. We will try to respond to your application within 28 working days.
Estimates are not a recognised weighing method. If you are relying on estimated weights of packaging to include on your return, you must discuss this with HMRC by emailing: pptapplicationforspecialweighingmethods@hmrc.gov.uk.
The individual component method
You can weigh each finished packaging component individually.
The sample component method
You can weigh a sample component for a product line.
When using this method, you should check that the weight of the sample component is identical to other components of the same type by weighing a random selection of components. You must keep records to demonstrate your weighing of samples.
This sample weight can be used for all production runs for that product, as long as the specification and materials used do not change.
The material inputs method
If a production run is used to manufacture identical packaging components in a product line, you can work out the weight of each component by dividing the net weight of each material put into the run by the number of components you manufacture.
The net weight is the total weight of a material less the weight of any waste material generated during the manufacturing process.
The verified specification method
You can use the weights given on the product specification.
You must weigh a random selection of components to make sure that they meet the product specification.
You must keep records to demonstrate your weighing of samples. Where the component is manufactured overseas, this can be carried out by the manufacturer.
If you use this method, you must carry out due diligence to make sure the specification is (and remains) accurate. This includes making sure that overseas manufacturers are checking that the weight matches the specification.
The bulk weighing method
If a production run is used to manufacture identical packaging components in a product line, you can divide the total weight of all the components produced in that run by the number of components produced to determine the weight of a single component.
Work out the recycled plastic content of a plastic packaging component
To work out the percentage of recycled plastic, divide the weight of recycled plastic used by the combined total weight of all plastic used, then multiply the outcome by 100.
You can find examples of how to work out the recycled plastic content of plastic packaging components in the check which packaging is subject to Plastic Packaging Tax guide.
You can find out the weight of the non-recycled plastic and recycled plastic in a finished component by using either the material inputs method or the verified specification method.
How to show your packaging component is not plastic
You will need to work out the weight of each relevant material used to make the packaging component.
If the packaging component includes more plastic by weight than any other material (or group of materials) listed, it’s treated as a plastic packaging component.
You can find out the weight of the materials used in a packaging component by using either the material inputs method or the verified specification method.
Updates to this page
Last updated 30 June 2023 + show all updates
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Information has been added about using estimates for the weight of packaging.
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Information about how to apply to HMRC to use a different method of working out the overall weight of a component has been added.
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Guidance has been updated to say if you import plastic packaging components already filled with goods, you do not need to include the weight of the goods inside.
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Added translation
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A link to guidance on how to carry out due diligence has been added.
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You must use the overall weight of a component when working out the recycled plastic content, not the net weight.
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First published.