Plastic packaging tax

You must register for Plastic Packaging Tax if you:

• expect to import into the UK or manufacture in the UK 10 tonnes or more of finished plastic packaging components in the next 30 days
• have imported into the UK or manufactured in the UK 10 tonnes or more of finished plastic packaging components since 1 April 2022

The 10 tonnes of plastic packaging components can be a combination of manufactured and imported packaging. You must register within 30 days of meeting the 10 tonnes threshold. You may need to pay a penalty if you do not. Packaging that contains more than 30% recycled plastic is not liable for tax, but does count towards the 10 tonnes either manufactured or imported. 

You can find out how to register and what you will need.