If you manufacture or import 10 tonnes or more of plastic packaging, over a 12 month period you will need to register for the tax.
Plastic Packaging Tax applies to manufacturers and importers of plastic packaging that contains less than 30% recycled plastic.
The tax comes into force on 1 April 2022.
The tax will be charged at a rate of £200 per tonne.
Packaging should only contain recycled plastic where it is permitted under other regulations and food safety standards.
Source gov.uk