On 1 April 2022, the UK government will implement a new plastic packaging tax (PPT) to combat the use of single use plastic and encourage greater reliance on recycled plastics.
How does plastic packaging tax work?
PPT will apply to any plastic packaging that is produced in or imported into the UK and does not contain at least 30 per cent recycled plastic. For the purposes of the new tax, “plastic packaging” is defined as packaging that is predominantly (i.e. more than 50 per cent) plastic by weight.
PPT is payable by the manufacturer or importer and will apply at a rate of £200 per metric tonne. PPT will not be due unless 10 tonnes or more of plastic packaging is imported or produced in a 12-month period.
It is important to note that manufacturers and importers will be liable to the levy whether the plastic packaging is filled or unfilled. For example, if a business imports fizzy drinks in plastic bottles or ice cream within a plastic tub (with less than 30 per cent recycled content), then the plastic bottles/tubs will need to be identified for the purposes of PPT.
Source RSM
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