When you must register
There are 2 tests which you must consider when you’re checking if you need to register for the tax. You must look back over the last 12 months and look forward to the next 30 days.
If you meet either of these tests you must register for the tax.
Look back over the last 12 months
You must register if you have manufactured or imported 10 tonnes or more of finished plastic packaging in the previous 12 months.
You should check each month how much finished plastic packaging you have manufactured and imported over the previous 12 months. If you meet the 10 tonne limit, you will be liable from the first day of the month.
You will have 30 days to register from the date you met or exceeded the limit.
As the tax starts on 1 April 2022, this test works differently between 1 April 2022 and 30 March 2023. You only need to look back to 1 April 2022.
Look forward to the next 30 days
You must register if you will manufacture or import 10 tonnes or more of finished plastic packaging within the next 30 days. This test can be applied at any time.
If you expect to meet or exceed the 10 tonne limit, you will be liable from the date you had reason to expect you would reach the limit.
You will have 30 days to register from the date you met or exceeded the limit.
Find examples of when you must register for the tax.
Source gov.uk
