On 4 October 2021, the United Kingdom (UK) tax authorities, Her Majesty’s Revenue and Customs (HMRC) issued updated Guidance for businesses about how they should prepare for complying with the new Plastic Packaging Tax.
This new tax, which will take effect from 1 April 2022, will apply to plastic packaging manufactured in, or imported into the UK, that does not contain at least 30% recycled plastic. Plastic packaging is packaging that is predominantly plastic by weight. The rate of the tax will be £200 per metric tonne of plastic packaging.
It 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 liable to the tax, whether the packaging is unfilled or filled.
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