The Plastic Packaging Tax (PPT) was introduced on 1 April 2022, charging £200 per tonne of new plastic packaging, increasing to £210.82 per tonne from 1 April 2023. Businesses that have produced or imported 10 tonnes or more of finished plastic packaging components within the last 12 months or expect to do so in the next 30 days must register for the tax, account for it on quarterly returns, and keep detailed records. The UK generates over two million tonnes of plastic packaging waste annually, with only 45% being recycled. The PPT aims to make businesses take responsibility for their packaging and move towards eco-friendly packaging. The next step is to introduce Extended Producer Responsibility (EPR) reporting, where producers will cover the full cost of collection, sorting, recycling, and disposal of household packaging waste. Businesses must determine which packaging is subject to PPT, calculate the weight of packaging manufactured or imported, register for the tax on time, keep accurate records, and submit returns and payment by the deadline. EPR will apply to businesses with an annual turnover of £1 million or more and responsible for over 25 tonnes of packaging in a calendar year.
Source Duncan & Toplis
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