Skip to main content

Do you manufacture or import plastic packaging? Check if you are liable for PPT

Published on: 20 April 2022


HMRC has released guidance on how to check whether your business is liable for the new Plastic Packaging Tax (PPT), which came into force on 1 April 2022.

PPT has a 10-tonne registration threshold and there are two tests to check if you need to register

You must register for PPT on GOV.UK if you have manufactured or imported ten or more tonnes of plastic packaging since 1 April 2022, or if you expect to manufacture or import ten or more tonnes in the next 30 days. HMRC Guidance gives further information on what plastic packaging you must include against the 10-tonne threshold.

Once your business becomes liable for PPT, you will need to keep accounts and records to use as evidence when you complete your quarterly tax returns for PPT .

Businesses which import plastic packaging need to check who is responsible for complying with and paying PPT. This is unlikely to be the suppliers. For example, a UK based retailer imports goods from a German manufacturer. The retailer is the consignee and in control of the import, so it is the business which will need to register for the tax where it passes the 10-tonne registration threshold.

More information is available here – 

HMRC are also running two seminars for guidance; 

You can sign up to the April webinar sessions now or watch recordings of previous sessions via GOV.UK