# What is Plastic Packaging Tax (PPT)? Last verified: September 29, 2026 · https://instica.com/epr/glossary/plastic-packaging-tax Plastic Packaging Tax (PPT) means: A UK tax charged on plastic packaging. A business must register for it when it meets the registration tests in the government guidance. The Instica dataset lists Plastic Packaging Tax in 1 jurisdiction, including United Kingdom Plastic Packaging Tax. ## What does Plastic Packaging Tax mean? This is the definition Instica uses for Plastic Packaging Tax, abbreviated PPT, in its EPR dataset. The wording below is checked against the source named beside it. Plastic Packaging Tax: A UK tax charged on plastic packaging. A business must register for it when it meets the registration tests in the government guidance. (Source: gov.uk, retrieved September 29, 2026). > You must register for Plastic Packaging Tax if you: > > Source: gov.uk (https://www.gov.uk/guidance/when-you-must-register-for-plastic-packaging-tax), Retrieved: September 29, 2026, Language: en ## Where does Plastic Packaging Tax apply? Plastic Packaging Tax appears in the rules of 1 jurisdiction in the dataset. The table gives the duty and the regulator for each; the sections after it list every sourced rule. **Jurisdictions where Plastic Packaging Tax applies** | Jurisdiction | Producer duty | Regulator | Verified | | --- | --- | --- | --- | | United Kingdom Plastic Packaging Tax | Yes | HM Revenue & Customs | verified Sep 29, 2026 | ## United Kingdom Plastic Packaging Tax: the rules behind the term 13 sourced rules for United Kingdom Plastic Packaging Tax. Each statement names its source and the date Instica retrieved it, and a rule without a primary source shows as not yet published. In United Kingdom Plastic Packaging Tax, packaging producer duties rest on UK Plastic Packaging Tax (Finance Act 2021, Part 2, Sch 15) (Source: gov.uk, retrieved September 29, 2026). The regulator named for United Kingdom Plastic Packaging Tax is HM Revenue & Customs (Source: gov.uk, retrieved September 29, 2026). Producers that place packaging on the market in United Kingdom Plastic Packaging Tax carry a producer responsibility duty (Source: gov.uk, retrieved September 29, 2026). United Kingdom Plastic Packaging Tax organises producer duties through a government-run programme: HM Revenue & Customs (Source: gov.uk, retrieved September 29, 2026). Producers must register in United Kingdom Plastic Packaging Tax; the registry is HMRC Plastic Packaging Tax online service (Source: gov.uk, retrieved September 29, 2026). In United Kingdom Plastic Packaging Tax, a tonnage threshold applies: 10 tonnes (finished plastic packaging components manufactured plus imported, next 30 days or last 12 months); it triggers registration (Source: gov.uk, retrieved September 29, 2026). In United Kingdom Plastic Packaging Tax, a packaging weight threshold applies: 30 percent recycled plastic (per component); it exempts producers below it (Source: gov.uk, retrieved September 29, 2026). United Kingdom Plastic Packaging Tax recognises this exemption: Immediate packaging of licensed human medicine It applies without a separate application (Source: gov.uk, retrieved September 29, 2026). In United Kingdom Plastic Packaging Tax, a deadline of another kind falls on April 1, 2027 (Source: gov.uk, retrieved September 29, 2026). In United Kingdom Plastic Packaging Tax, a deadline of another kind falls within 4 years of original due date (Source: gov.uk, retrieved September 29, 2026). United Kingdom Plastic Packaging Tax lists 4 penalty rules, the first for late return of £100 for the first late return (Source: gov.uk, retrieved September 29, 2026). United Kingdom Plastic Packaging Tax sets 1 recycling target, the first on recycled plastic share per component at 30% per period, rate relief (Source: gov.uk, retrieved September 29, 2026). In United Kingdom Plastic Packaging Tax, revenue tests use none (Source: gov.uk, retrieved September 29, 2026). > The tax came into force on 1 April 2022 > > Source: gov.uk (https://www.gov.uk/guidance/check-if-you-need-to-register-for-plastic-packaging-tax), Retrieved: September 29, 2026, Language: en ## Which terms are related to Plastic Packaging Tax? 2 related terms help explain Plastic Packaging Tax. Each links to its own entry. - [importer](https://instica.com/epr/glossary/importer) - transport packaging ## Which Instica pages use Plastic Packaging Tax? This jurisdiction page puts Plastic Packaging Tax into practice, with thresholds, deadlines and fees. - United Kingdom Plastic Packaging Tax EPR rules - [Check whether you owe](https://instica.com/epr/do-i-owe) ## More questions ### What does Plastic Packaging Tax mean? Plastic Packaging Tax means: A UK tax charged on plastic packaging. A business must register for it when it meets the registration tests in the government guidance. It applies in United Kingdom Plastic Packaging Tax. ## How to read these figures > **Estimate**: Instica measures, estimates and prepares. These pages describe published rules and rates with their sources and retrieval dates, and an estimate is never a filing. You review, sign and submit your own reports. Read the methodology page for how figures are sourced and checked, and confirm any value with the regulator or your producer responsibility organisation before you rely on it. ## Facts on this page Each fact is a self-contained sentence with its source. Link to a fact with its anchor. - Plastic Packaging Tax: A UK tax charged on plastic packaging. A business must register for it when it meets the registration tests in the government guidance. (Source: gov.uk, retrieved September 29, 2026). [#glossary-plastic-packaging-tax-definition](#glossary-plastic-packaging-tax-definition) Value: A UK tax charged on plastic packaging. A business must register for it when it meets the registration tests in the government guidance. · Source: https://www.gov.uk/guidance/when-you-must-register-for-plastic-packaging-tax · Retrieved: September 29, 2026 · Status: verified Verbatim quote: You must register for Plastic Packaging Tax if you: (en) - In United Kingdom Plastic Packaging Tax, packaging producer duties rest on UK Plastic Packaging Tax (Finance Act 2021, Part 2, Sch 15) (Source: gov.uk, retrieved September 29, 2026). [#gb-ppt-regime](#gb-ppt-regime) Value: UK Plastic Packaging Tax (Finance Act 2021, Part 2, Sch 15) · Source: https://www.gov.uk/guidance/check-if-you-need-to-register-for-plastic-packaging-tax · Retrieved: September 29, 2026 · Status: verified Verbatim quote: The tax came into force on 1 April 2022 (en) - The regulator named for United Kingdom Plastic Packaging Tax is HM Revenue & Customs (Source: gov.uk, retrieved September 29, 2026). [#gb-ppt-regulator](#gb-ppt-regulator) Value: HM Revenue & Customs · Source: https://www.gov.uk/guidance/check-if-you-need-to-register-for-plastic-packaging-tax · Retrieved: September 29, 2026 · Status: verified Verbatim quote: HM Revenue & Customs (en) - Producers that place packaging on the market in United Kingdom Plastic Packaging Tax carry a producer responsibility duty (Source: gov.uk, retrieved September 29, 2026). [#gb-ppt-obligated](#gb-ppt-obligated) Value: yes · Source: https://www.gov.uk/guidance/when-you-must-register-for-plastic-packaging-tax · Retrieved: September 29, 2026 · Status: verified Verbatim quote: You must register for Plastic Packaging Tax if you: (en) - United Kingdom Plastic Packaging Tax organises producer duties through a government-run programme: HM Revenue & Customs (Source: gov.uk, retrieved September 29, 2026). [#gb-ppt-organisation](#gb-ppt-organisation) Value: run by the government · Source: https://www.gov.uk/guidance/completing-your-plastic-packaging-tax-return · Retrieved: September 29, 2026 · Status: verified Verbatim quote: Use the online service to submit your Plastic Packaging Tax return after you’ve registered for the tax . (en) - Producers must register in United Kingdom Plastic Packaging Tax; the registry is HMRC Plastic Packaging Tax online service (Source: gov.uk, retrieved September 29, 2026). [#gb-ppt-registration](#gb-ppt-registration) Value: yes · Source: https://www.gov.uk/guidance/when-you-must-register-for-plastic-packaging-tax · Retrieved: September 29, 2026 · Status: verified Verbatim quote: You must register for Plastic Packaging Tax within 30 days of becoming liable for it. (en) - In United Kingdom Plastic Packaging Tax, a tonnage threshold applies: 10 tonnes (finished plastic packaging components manufactured plus imported, next 30 days or last 12 months); it triggers registration (Source: gov.uk, retrieved September 29, 2026). [#gb-ppt-thresholds-registration-10t](#gb-ppt-thresholds-registration-10t) Value: 10 · Source: https://www.gov.uk/guidance/check-if-you-need-to-register-for-plastic-packaging-tax · Retrieved: September 29, 2026 · Status: verified Verbatim quote: 10 tonnes or more of finished plastic packaging components (en) - In United Kingdom Plastic Packaging Tax, a packaging weight threshold applies: 30 percent recycled plastic (per component); it exempts producers below it (Source: gov.uk, retrieved September 29, 2026). [#gb-ppt-thresholds-recycled-30pct](#gb-ppt-thresholds-recycled-30pct) Value: 30 · Source: https://www.gov.uk/guidance/work-out-which-packaging-is-subject-to-plastic-packaging-tax · Retrieved: September 29, 2026 · Status: verified Verbatim quote: Plastic packaging components containing 30% or more recycled plastic are not chargeable for the tax. (en) - United Kingdom Plastic Packaging Tax recognises this exemption: Immediate packaging of licensed human medicine It applies without a separate application (Source: gov.uk, retrieved September 29, 2026). [#gb-ppt-exemptions-human-medicine](#gb-ppt-exemptions-human-medicine) Value: human-medicine · Source: https://www.gov.uk/guidance/check-which-plastic-packaging-is-exempt-from-plastic-packaging-tax · Retrieved: September 29, 2026 · Status: verified Verbatim quote: used for the immediate packaging of licensed human medicine (en) - United Kingdom Plastic Packaging Tax recognises this exemption: Components permanently recorded as set aside for non-packaging use It applies without a separate application (Source: gov.uk, retrieved September 29, 2026). [#gb-ppt-exemptions-set-aside](#gb-ppt-exemptions-set-aside) Value: set-aside · Source: https://www.gov.uk/guidance/check-which-plastic-packaging-is-exempt-from-plastic-packaging-tax · Retrieved: September 29, 2026 · Status: verified Verbatim quote: You must record them as set aside before or as soon as they’ve been manufactured or imported, and you must keep records to show this. (en) - United Kingdom Plastic Packaging Tax recognises this exemption: Transport (tertiary) packaging used to import goods; does not count toward the threshold It applies without a separate application (Source: gov.uk, retrieved September 29, 2026). [#gb-ppt-exemptions-imported-transport](#gb-ppt-exemptions-imported-transport) Value: imported-transport · Source: https://www.gov.uk/guidance/check-which-plastic-packaging-is-exempt-from-plastic-packaging-tax · Retrieved: September 29, 2026 · Status: verified Verbatim quote: Plastic Packaging Tax is not charged on transport packaging (en) - United Kingdom Plastic Packaging Tax recognises this exemption: Packaging in aircraft, ship and rail goods stores It applies without a separate application (Source: gov.uk, retrieved September 29, 2026). [#gb-ppt-exemptions-aircraft-ship-rail-stores](#gb-ppt-exemptions-aircraft-ship-rail-stores) Value: aircraft-ship-rail-stores · Source: https://www.gov.uk/guidance/check-which-plastic-packaging-is-exempt-from-plastic-packaging-tax · Retrieved: September 29, 2026 · Status: verified Verbatim quote: used in aircraft, ship and rail goods stores (en) - In United Kingdom Plastic Packaging Tax, a registration deadline falls within 30 days of meeting the 10-tonne threshold (Source: gov.uk, retrieved September 29, 2026). [#gb-ppt-deadlines-registration-30d](#gb-ppt-deadlines-registration-30d) Value: within 30 days of meeting the 10-tonne threshold · Source: https://www.gov.uk/guidance/register-for-plastic-packaging-tax · Retrieved: September 29, 2026 · Status: verified Verbatim quote: You must register within 30 days of meeting the 10 tonnes threshold. (en) - In United Kingdom Plastic Packaging Tax, a reporting deadline falls last working day of the month after each quarter (30 Apr, 31 Jul, 31 Oct, 31 Jan, adjusted to the last working day), covering 1 Apr-30 Jun; 1 Jul-30 Sep; 1 Oct-31 Dec; 1 Jan-31 Mar (Source: gov.uk, retrieved September 29, 2026). [#gb-ppt-deadlines-quarterly-return-and-payment](#gb-ppt-deadlines-quarterly-return-and-payment) Value: last working day of the month after each quarter (30 Apr, 31 Jul, 31 Oct, 31 Jan, adjusted to the last working day) · Source: https://www.gov.uk/guidance/completing-your-plastic-packaging-tax-return · Retrieved: September 29, 2026 · Status: verified Verbatim quote: no later than the last working day of the month following the end of the accounting period you are reporting. (en) - In United Kingdom Plastic Packaging Tax, a deadline of another kind falls on April 1, 2027 (Source: gov.uk, retrieved September 29, 2026). [#gb-ppt-deadlines-pre-consumer-recycled-ends](#gb-ppt-deadlines-pre-consumer-recycled-ends) Value: April 1, 2027 · Source: https://www.gov.uk/guidance/work-out-which-packaging-is-subject-to-plastic-packaging-tax · Retrieved: September 29, 2026 · Status: verified Verbatim quote: Before 1 April 2027, pre-consumer plastic waste that has been reprocessed can be used as a source of recycled plastic (en) - In United Kingdom Plastic Packaging Tax, a deadline of another kind falls within 4 years of original due date (Source: gov.uk, retrieved September 29, 2026). [#gb-ppt-deadlines-return-amendment](#gb-ppt-deadlines-return-amendment) Value: within 4 years of original due date · Source: https://www.gov.uk/guidance/completing-your-plastic-packaging-tax-return · Retrieved: September 29, 2026 · Status: verified Verbatim quote: within 4 years of the original return’s due date (en) - United Kingdom Plastic Packaging Tax lists 4 penalty rules, the first for late return of £100 for the first late return (Source: gov.uk, retrieved September 29, 2026). [#gb-ppt-penalties](#gb-ppt-penalties) Value: 4 · Source: https://www.gov.uk/guidance/plastic-packaging-tax-penalties · Retrieved: September 29, 2026 · Status: verified Verbatim quote: You may be charged a £100 penalty the first time you submit a return late and additional penalties for any further late returns. (en) - United Kingdom Plastic Packaging Tax sets 1 recycling target, the first on recycled plastic share per component at 30% per period, rate relief (Source: gov.uk, retrieved September 29, 2026). [#gb-ppt-targets](#gb-ppt-targets) Value: 1 · Source: https://www.gov.uk/guidance/check-if-you-need-to-register-for-plastic-packaging-tax · Retrieved: September 29, 2026 · Status: verified Verbatim quote: You will need to pay Plastic Packaging Tax if you have manufactured or imported plastic packaging components which contain less than 30% recycled plastic. (en) - In United Kingdom Plastic Packaging Tax, revenue tests use none (Source: gov.uk, retrieved September 29, 2026). [#gb-ppt-revenue-scope](#gb-ppt-revenue-scope) Value: none · Source: https://www.gov.uk/guidance/when-you-must-register-for-plastic-packaging-tax · Retrieved: September 29, 2026 · Status: verified Verbatim quote: 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 (en) ## Related pages ### Explore packaging EPR - [UK packaging EPR](https://instica.com/epr/united-kingdom) ### Related pages - [What is Packaging and Waste Regulation](https://instica.com/epr/glossary/ppwr) - [What is extended producer responsibility](https://instica.com/epr/glossary/producer) - [Producer register definition](https://instica.com/epr/glossary/producer-register) - [Producer responsibility organizations](https://instica.com/epr/glossary/producer-responsibility-organization) - [Service packaging EPR](https://instica.com/epr/glossary/service-packaging) - [What is simplified report](https://instica.com/epr/glossary/simplified-report) ## Sources 1. gov.uk (https://www.gov.uk/guidance/check-if-you-need-to-register-for-plastic-packaging-tax), Retrieved: September 29, 2026, Status: verified > The tax came into force on 1 April 2022 (en) 2. gov.uk (https://www.gov.uk/guidance/check-which-plastic-packaging-is-exempt-from-plastic-packaging-tax), Retrieved: September 29, 2026, Status: verified > used for the immediate packaging of licensed human medicine (en) 3. gov.uk (https://www.gov.uk/guidance/completing-your-plastic-packaging-tax-return), Retrieved: September 29, 2026, Status: verified > Use the online service to submit your Plastic Packaging Tax return after you’ve registered for the tax . (en) 4. gov.uk (https://www.gov.uk/guidance/plastic-packaging-tax-penalties), Retrieved: September 29, 2026, Status: verified > You may be charged a £100 penalty the first time you submit a return late and additional penalties for any further late returns. (en) 5. gov.uk (https://www.gov.uk/guidance/register-for-plastic-packaging-tax), Retrieved: September 29, 2026, Status: verified > You must register within 30 days of meeting the 10 tonnes threshold. (en) 6. gov.uk (https://www.gov.uk/guidance/when-you-must-register-for-plastic-packaging-tax), Retrieved: September 29, 2026, Status: verified > You must register for Plastic Packaging Tax if you: (en) 7. gov.uk (https://www.gov.uk/guidance/work-out-which-packaging-is-subject-to-plastic-packaging-tax), Retrieved: September 29, 2026, Status: verified > Plastic packaging components containing 30% or more recycled plastic are not chargeable for the tax. (en) 8. gov.uk (https://www.gov.uk/guidance/check-if-you-need-to-register-for-plastic-packaging-tax), Retrieved: September 29, 2026, Status: verified > HM Revenue & Customs (en) 9. gov.uk (https://www.gov.uk/guidance/when-you-must-register-for-plastic-packaging-tax), Retrieved: September 29, 2026, Status: verified > You must register for Plastic Packaging Tax within 30 days of becoming liable for it. (en) 10. gov.uk (https://www.gov.uk/guidance/check-if-you-need-to-register-for-plastic-packaging-tax), Retrieved: September 29, 2026, Status: verified > 10 tonnes or more of finished plastic packaging components (en) 11. gov.uk (https://www.gov.uk/guidance/check-which-plastic-packaging-is-exempt-from-plastic-packaging-tax), Retrieved: September 29, 2026, Status: verified > You must record them as set aside before or as soon as they’ve been manufactured or imported, and you must keep records to show this. (en) 12. gov.uk (https://www.gov.uk/guidance/check-which-plastic-packaging-is-exempt-from-plastic-packaging-tax), Retrieved: September 29, 2026, Status: verified > Plastic Packaging Tax is not charged on transport packaging (en) 13. gov.uk (https://www.gov.uk/guidance/check-which-plastic-packaging-is-exempt-from-plastic-packaging-tax), Retrieved: September 29, 2026, Status: verified > used in aircraft, ship and rail goods stores (en) 14. gov.uk (https://www.gov.uk/guidance/completing-your-plastic-packaging-tax-return), Retrieved: September 29, 2026, Status: verified > no later than the last working day of the month following the end of the accounting period you are reporting. (en) 15. gov.uk (https://www.gov.uk/guidance/work-out-which-packaging-is-subject-to-plastic-packaging-tax), Retrieved: September 29, 2026, Status: verified > Before 1 April 2027, pre-consumer plastic waste that has been reprocessed can be used as a source of recycled plastic (en) 16. gov.uk (https://www.gov.uk/guidance/completing-your-plastic-packaging-tax-return), Retrieved: September 29, 2026, Status: verified > within 4 years of the original return’s due date (en) 17. gov.uk (https://www.gov.uk/guidance/check-if-you-need-to-register-for-plastic-packaging-tax), Retrieved: September 29, 2026, Status: verified > You will need to pay Plastic Packaging Tax if you have manufactured or imported plastic packaging components which contain less than 30% recycled plastic. (en) 18. gov.uk (https://www.gov.uk/guidance/when-you-must-register-for-plastic-packaging-tax), Retrieved: September 29, 2026, Status: verified > 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 (en) ## Cite this page Instica, “What is Plastic Packaging Tax (PPT)?”, https://instica.com/epr/glossary/plastic-packaging-tax, last verified 2026-09-29, dataset v1-281284b7e7c1, CC-BY-4.0. - Canonical URL: https://instica.com/epr/glossary/plastic-packaging-tax - Last verified: September 29, 2026 - Last changed: September 29, 2026 - Dataset version: v1-281284b7e7c1 - Licence: Reuse is allowed under CC-BY-4.0 with credit to Instica and a link to this page. - Machine-readable versions: https://instica.com/epr/glossary/plastic-packaging-tax.md · https://instica.com/epr/glossary/plastic-packaging-tax.json