The United Kingdom (UK) Government has issued a Policy Paper outlining a new tax, the Plastic Packaging Tax (PPT), to apply to plastic packaging produced in, or imported into, the UK. The tax will apply with effect from 1 April 2022.
For purposes of the new tax, “plastic packaging” is packaging that is predominantly plastic by weight. PPT will not apply to any plastic packaging which contains at least 30% recycled plastic, or any packaging which is not predominantly plastic by weight. Imported plastic packaging will be subject to the tax, whether the packaging is unfilled or filled.
Link to Draft legislation & explanatory notes
Source
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