Plastic Packaging Tax Reminder

If you manufacture or import 10 or more tonnes of plastic packaging within a 12-month period, you must register for PPT on GOV.UK, even if your packaging contains 30% or more recycled plastic. ou manufacture or import 10 or more tonnes of plastic packaging within a 12-month period, you must register for PPT on GOV.UK, even if your packaging contains 30% or more recycled plastic.

This includes non-resident taxpayers who import finished plastic packaging components into the UK on their own behalf or manufacture finished plastic packaging components in the UK.

Once you are registered for PPT, you will need to submit a return to HMRC every quarter. The 2023 to 2024 accounting periods are:

  • 30 June 2023,
  • 30 September 2023,
  • 31 December 2023
  • 31 March 2024

You must submit the return and pay any tax due no later than the last working day of the month following the end of the accounting period you are reporting (i.e., 31 July 2023, 31 October 2023, 31 January 2024, and 30 April 2024).

Read the following HMRC guidance to see what is in scope, who is liable, and who needs to register:
– check if you need to register and are liable for PPT
– check if your plastic packaging is in scope of the PPT