Packaging and packaging waste management

Plastic Packaging Tax (PPT) is a UK-wide tax on finished plastic packaging components that contain less than 30% recycled plastic.

From 1 April 2026, the rate is £228.82 per tonne for in-scope components. You may still need to register and submit quarterly returns if you manufacture or import 10 tonnes or more in a rolling 12-month period.

Do I need to register for the Plastic Packaging Tax?

You must register for Plastic Packaging Tax if you:

• expect to import into the UK or manufacture in the UK 10 tonnes or more of finished plastic packaging components in the next 30 days
• have imported into the UK or manufactured in the UK 10 tonnes or more of finished plastic packaging components in the last 12 months

The 10 tonnes of plastic packaging components can be a combination of manufactured and imported packaging.

You must register within 30 days of meeting the 10 tonnes threshold. You may need to pay a penalty if you do not.

What to do if you need to register

If you are liable for Plastic Packaging Tax you'll need to submit a return four times throughout the year.

You will need to pay Plastic Packaging Tax if you have manufactured or imported plastic packaging components which contain less than 30% recycled plastic.

Packaging should only contain recycled plastic where it is permitted under other regulations and food safety standards.

You need to:

• check which packaging is subject to Plastic Packaging Tax and the definitions of finished components and substantial modifications, to find out if the packaging you manufacture or import is subject to the tax
• work out the weight of the packaging you manufacture or import to find out if you must register for the tax
• find out how to register
• check which records and accounts you must keep and how to carry out due diligence
• find out if you can get tax relief on exported and converted components
• find out how to submit your return

Find more detailed guidance about the Plastic Packaging Tax.