{
"schema": "instica-epr-page/1",
"url": "https://instica.com/epr/uk-plastic-packaging-tax/deadlines",
"twins": {
"md": "https://instica.com/epr/uk-plastic-packaging-tax/deadlines.md",
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"key": "F:GB-PPT",
"family": "F",
"locale": "en",
"lang": "en-US",
"title": "UK Plastic Packaging Tax 2026 | Instica",
"h1": "UK Plastic Packaging Tax 2026",
"description": "United Kingdom Plastic Packaging Tax: 4 verified packaging EPR deadlines, starting April 1, 2027. Each date shows the period it covers, the source and its quote, with a calendar feed.",
"answer": "United Kingdom Plastic Packaging Tax has 4 verified packaging EPR deadlines in the Instica data, reviewed on September 29, 2026, the first falling April 1, 2027. The kinds of date are other date, registration deadline, report deadline. Each carries the period it covers and a quoted source, and you sign and submit every filing yourself.",
"lastVerified": "2026-09-29",
"dateModified": "2026-09-29",
"dataset": {
"version": "v1-281284b7e7c1",
"licence": "CC-BY-4.0",
"licenceLine": "Reuse is allowed under CC-BY-4.0 with credit to Instica and a link to this page."
},
"cite": "Instica, “UK Plastic Packaging Tax 2026”, https://instica.com/epr/uk-plastic-packaging-tax/deadlines, last verified 2026-09-29, dataset v1-281284b7e7c1, CC-BY-4.0.",
"about": [],
"facts": [
{
"id": "pre-consumer-recycled-ends-kind",
"anchor": "https://instica.com/epr/uk-plastic-packaging-tax/deadlines#pre-consumer-recycled-ends-kind",
"leafPath": "GB-PPT.deadlines[pre-consumer-recycled-ends].kind",
"statement": "United Kingdom Plastic Packaging Tax: the source at gov.uk lists a date of another kind.",
"value": "other",
"unit": null,
"pending": false,
"source": {
"url": "https://www.gov.uk/guidance/work-out-which-packaging-is-subject-to-plastic-packaging-tax",
"quote": "Before 1 April 2027, pre-consumer plastic waste that has been reprocessed can be used as a source of recycled plastic",
"quoteLang": "en",
"retrievedAt": "2026-09-29",
"status": "verified",
"label": "gov.uk"
}
},
{
"id": "pre-consumer-recycled-ends-date",
"anchor": "https://instica.com/epr/uk-plastic-packaging-tax/deadlines#pre-consumer-recycled-ends-date",
"leafPath": "GB-PPT.deadlines[pre-consumer-recycled-ends].date",
"statement": "United Kingdom Plastic Packaging Tax: the other date is April 1, 2027 (gov.uk, retrieved September 29, 2026).",
"value": "2027-04-01",
"unit": null,
"pending": false,
"source": {
"url": "https://www.gov.uk/guidance/work-out-which-packaging-is-subject-to-plastic-packaging-tax",
"quote": "Before 1 April 2027, pre-consumer plastic waste that has been reprocessed can be used as a source of recycled plastic",
"quoteLang": "en",
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"status": "verified",
"label": "gov.uk"
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},
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"id": "pre-consumer-recycled-ends-notes",
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"leafPath": "GB-PPT.deadlines[pre-consumer-recycled-ends].notes",
"statement": "United Kingdom Plastic Packaging Tax: the source notes for the other date: Before this date reprocessed pre-consumer plastic waste can count as recycled plastic. (gov.uk).",
"value": "Before this date reprocessed pre-consumer plastic waste can count as recycled plastic.",
"unit": null,
"pending": false,
"source": {
"url": "https://www.gov.uk/guidance/work-out-which-packaging-is-subject-to-plastic-packaging-tax",
"quote": "Before 1 April 2027, pre-consumer plastic waste that has been reprocessed can be used as a source of recycled plastic",
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"url": "https://www.gov.uk/guidance/register-for-plastic-packaging-tax",
"quote": "You must register within 30 days of meeting the 10 tonnes threshold.",
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}
},
{
"id": "registration-30d-rule",
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"statement": "United Kingdom Plastic Packaging Tax: the report deadline follows this rule: last working day of the month after each quarter (30 Apr, 31 Jul, 31 Oct, 31 Jan, adjusted to the last working day) (gov.uk, retrieved September 29, 2026).",
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"url": "https://www.gov.uk/guidance/completing-your-plastic-packaging-tax-return",
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},
{
"id": "quarterly-return-and-payment-period",
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"leafPath": "GB-PPT.deadlines[quarterly-return-and-payment].period_covered",
"statement": "United Kingdom Plastic Packaging Tax: the report deadline covers 1 Apr-30 Jun; 1 Jul-30 Sep; 1 Oct-31 Dec; 1 Jan-31 Mar (gov.uk).",
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"source": {
"url": "https://www.gov.uk/guidance/completing-your-plastic-packaging-tax-return",
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"statement": "United Kingdom Plastic Packaging Tax: the source notes for the report deadline: Return and payment share one deadline. (gov.uk).",
"value": "Return and payment share one deadline.",
"unit": null,
"pending": false,
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"url": "https://www.gov.uk/guidance/completing-your-plastic-packaging-tax-return",
"quote": "no later than the last working day of the month following the end of the accounting period you are reporting.",
"quoteLang": "en",
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}
},
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"id": "return-amendment-kind",
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"statement": "United Kingdom Plastic Packaging Tax: the source at gov.uk lists a date of another kind.",
"value": "other",
"unit": null,
"pending": false,
"source": {
"url": "https://www.gov.uk/guidance/completing-your-plastic-packaging-tax-return",
"quote": "within 4 years of the original return’s due date",
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},
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"id": "return-amendment-rule",
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"statement": "United Kingdom Plastic Packaging Tax: the other date follows this rule: within 4 years of original due date (gov.uk, retrieved September 29, 2026).",
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"unit": null,
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"source": {
"url": "https://www.gov.uk/guidance/completing-your-plastic-packaging-tax-return",
"quote": "within 4 years of the original return’s due date",
"quoteLang": "en",
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}
},
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"statement": "United Kingdom Plastic Packaging Tax: producers register with HMRC Plastic Packaging Tax online service.",
"value": "HMRC Plastic Packaging Tax online service",
"unit": null,
"pending": false,
"source": {
"url": "https://www.gov.uk/guidance/when-you-must-register-for-plastic-packaging-tax",
"quote": "You must register for Plastic Packaging Tax within 30 days of becoming liable for it.",
"quoteLang": "en",
"retrievedAt": "2026-09-29",
"status": "verified",
"label": "gov.uk"
}
},
{
"id": "who-registers",
"anchor": "https://instica.com/epr/uk-plastic-packaging-tax/deadlines#who-registers",
"leafPath": "GB-PPT.registration.who_registers",
"statement": "United Kingdom Plastic Packaging Tax: the party that registers is described as The liable person within 30 days; overseas businesses not established in the UK use the online form instead of the online service.",
"value": "The liable person within 30 days; overseas businesses not established in the UK use the online form instead of the online service",
"unit": null,
"pending": false,
"source": {
"url": "https://www.gov.uk/guidance/when-you-must-register-for-plastic-packaging-tax",
"quote": "You must register for Plastic Packaging Tax within 30 days of becoming liable for it.",
"quoteLang": "en",
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"status": "verified",
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}
},
{
"id": "registration-identifier",
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"leafPath": "GB-PPT.registration.identifier_name",
"statement": "United Kingdom Plastic Packaging Tax: registration yields an identifier called 15-character PPT reference starting with X.",
"value": "15-character PPT reference starting with X",
"unit": null,
"pending": false,
"source": {
"url": "https://www.gov.uk/guidance/when-you-must-register-for-plastic-packaging-tax",
"quote": "You must register for Plastic Packaging Tax within 30 days of becoming liable for it.",
"quoteLang": "en",
"retrievedAt": "2026-09-29",
"status": "verified",
"label": "gov.uk"
}
},
{
"id": "organisation-model",
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"leafPath": "GB-PPT.organisation.model",
"statement": "United Kingdom Plastic Packaging Tax: producers meet the duty through a government-run programme.",
"value": "government_run",
"unit": null,
"pending": false,
"source": {
"url": "https://www.gov.uk/guidance/completing-your-plastic-packaging-tax-return",
"quote": "Use the online service to submit your Plastic Packaging Tax return after you’ve registered for the tax .",
"quoteLang": "en",
"retrievedAt": "2026-09-29",
"status": "verified",
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}
},
{
"id": "organisation-names",
"anchor": "https://instica.com/epr/uk-plastic-packaging-tax/deadlines#organisation-names",
"leafPath": "GB-PPT.organisation.names",
"statement": "United Kingdom Plastic Packaging Tax: the organisations named in the data are HM Revenue & Customs.",
"value": "HM Revenue & Customs",
"unit": null,
"pending": false,
"source": {
"url": "https://www.gov.uk/guidance/completing-your-plastic-packaging-tax-return",
"quote": "Use the online service to submit your Plastic Packaging Tax return after you’ve registered for the tax .",
"quoteLang": "en",
"retrievedAt": "2026-09-29",
"status": "verified",
"label": "gov.uk"
}
},
{
"id": "organisation-membership",
"anchor": "https://instica.com/epr/uk-plastic-packaging-tax/deadlines#organisation-membership",
"leafPath": "GB-PPT.organisation.membership_required",
"statement": "United Kingdom Plastic Packaging Tax: membership of an organisation is not required.",
"value": false,
"unit": null,
"pending": false,
"source": {
"url": "https://www.gov.uk/guidance/completing-your-plastic-packaging-tax-return",
"quote": "Use the online service to submit your Plastic Packaging Tax return after you’ve registered for the tax .",
"quoteLang": "en",
"retrievedAt": "2026-09-29",
"status": "verified",
"label": "gov.uk"
}
},
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"id": "format-name",
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"leafPath": "formats.GB-PPT-return.name",
"statement": "United Kingdom Plastic Packaging Tax: the working report layout lists its name: “Plastic Packaging Tax return worksheet”.",
"value": "Plastic Packaging Tax return worksheet",
"unit": null,
"pending": false,
"source": {
"url": "https://www.gov.uk/guidance/completing-your-plastic-packaging-tax-return",
"quote": "You must give all weights in kilograms and round them down to the nearest kilogram on your return.",
"quoteLang": "en",
"retrievedAt": "2026-09-29",
"status": "verified",
"label": "gov.uk"
}
},
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"id": "format-recipient",
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"leafPath": "formats.GB-PPT-return.recipient",
"statement": "United Kingdom Plastic Packaging Tax: the working layout is addressed to “HM Revenue & Customs”.",
"value": "HM Revenue & Customs",
"unit": null,
"pending": false,
"source": {
"url": "https://www.gov.uk/guidance/completing-your-plastic-packaging-tax-return",
"quote": "You must give all weights in kilograms and round them down to the nearest kilogram on your return.",
"quoteLang": "en",
"retrievedAt": "2026-09-29",
"status": "verified",
"label": "gov.uk"
}
},
{
"id": "format-channel",
"anchor": "https://instica.com/epr/uk-plastic-packaging-tax/deadlines#format-channel",
"leafPath": "formats.GB-PPT-return.submission_channel",
"statement": "United Kingdom Plastic Packaging Tax: reports go in through “HMRC Plastic Packaging Tax online service (Government Gateway); the customer keys and submits”.",
"value": "HMRC Plastic Packaging Tax online service (Government Gateway); the customer keys and submits",
"unit": null,
"pending": false,
"source": {
"url": "https://www.gov.uk/guidance/completing-your-plastic-packaging-tax-return",
"quote": "You must give all weights in kilograms and round them down to the nearest kilogram on your return.",
"quoteLang": "en",
"retrievedAt": "2026-09-29",
"status": "verified",
"label": "gov.uk"
}
},
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"id": "format-period",
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"leafPath": "formats.GB-PPT-return.period.basis",
"statement": "United Kingdom Plastic Packaging Tax: the report period basis is the quarter.",
"value": "quarter",
"unit": null,
"pending": false,
"source": {
"url": "https://www.gov.uk/guidance/completing-your-plastic-packaging-tax-return",
"quote": "You must give all weights in kilograms and round them down to the nearest kilogram on your return.",
"quoteLang": "en",
"retrievedAt": "2026-09-29",
"status": "verified",
"label": "gov.uk"
}
},
{
"id": "format-unit",
"anchor": "https://instica.com/epr/uk-plastic-packaging-tax/deadlines#format-unit",
"leafPath": "formats.GB-PPT-return.units.weight",
"statement": "United Kingdom Plastic Packaging Tax: report weights are kept in kilograms.",
"value": "kg",
"unit": "kg",
"pending": false,
"source": {
"url": "https://www.gov.uk/guidance/completing-your-plastic-packaging-tax-return",
"quote": "You must give all weights in kilograms and round them down to the nearest kilogram on your return.",
"quoteLang": "en",
"retrievedAt": "2026-09-29",
"status": "verified",
"label": "gov.uk"
}
},
{
"id": "format-file",
"anchor": "https://instica.com/epr/uk-plastic-packaging-tax/deadlines#format-file",
"leafPath": "formats.GB-PPT-return.file_type",
"statement": "United Kingdom Plastic Packaging Tax: the working file type is CSV.",
"value": "csv",
"unit": null,
"pending": false,
"source": {
"url": "https://www.gov.uk/guidance/completing-your-plastic-packaging-tax-return",
"quote": "You must give all weights in kilograms and round them down to the nearest kilogram on your return.",
"quoteLang": "en",
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"status": "verified",
"label": "gov.uk"
}
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"leafPath": "formats.GB-PPT-return.encoding",
"statement": "United Kingdom Plastic Packaging Tax: the working report layout lists the text encoding: utf-8.",
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"source": {
"url": "https://www.gov.uk/guidance/completing-your-plastic-packaging-tax-return",
"quote": "You must give all weights in kilograms and round them down to the nearest kilogram on your return.",
"quoteLang": "en",
"retrievedAt": "2026-09-29",
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}
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"leafPath": "formats.GB-PPT-return.delimiter",
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"pending": false,
"source": {
"url": "https://www.gov.uk/guidance/completing-your-plastic-packaging-tax-return",
"quote": "You must give all weights in kilograms and round them down to the nearest kilogram on your return.",
"quoteLang": "en",
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"leafPath": "formats.GB-PPT-return.columns",
"statement": "United Kingdom Plastic Packaging Tax: the working report layout lists the number of columns: 8.",
"value": 8,
"unit": null,
"pending": false,
"source": {
"url": "https://www.gov.uk/guidance/completing-your-plastic-packaging-tax-return",
"quote": "You must give all weights in kilograms and round them down to the nearest kilogram on your return.",
"quoteLang": "en",
"retrievedAt": "2026-09-29",
"status": "verified",
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"statement": "United Kingdom Plastic Packaging Tax: the working report layout lists the rounding rule: 0 decimal places, down.",
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"unit": null,
"pending": false,
"source": {
"url": "https://www.gov.uk/guidance/completing-your-plastic-packaging-tax-return",
"quote": "You must give all weights in kilograms and round them down to the nearest kilogram on your return.",
"quoteLang": "en",
"retrievedAt": "2026-09-29",
"status": "verified",
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"statement": "United Kingdom Plastic Packaging Tax: the working report layout lists the status of the layout source: published by the recipient.",
"value": "published by the recipient",
"unit": null,
"pending": false,
"source": {
"url": "https://www.gov.uk/guidance/completing-your-plastic-packaging-tax-return",
"quote": "You must give all weights in kilograms and round them down to the nearest kilogram on your return.",
"quoteLang": "en",
"retrievedAt": "2026-09-29",
"status": "verified",
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}
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"id": "deadline-count",
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"leafPath": "calc.F.count[GB-PPT]",
"statement": "United Kingdom Plastic Packaging Tax: 4 verified deadlines in the bundle (reviewed September 29, 2026).",
"value": 4,
"unit": null,
"pending": false,
"source": {
"url": "https://www.gov.uk/guidance/work-out-which-packaging-is-subject-to-plastic-packaging-tax",
"quote": null,
"quoteLang": null,
"retrievedAt": "2026-09-29",
"status": "verified",
"label": null
}
}
],
"sections": [
{
"id": "answer",
"heading": null,
"kind": "answer",
"markdown": "\n\nUnited Kingdom Plastic Packaging Tax has 4 verified packaging EPR deadlines in the Instica data, reviewed on September 29, 2026, the first falling April 1, 2027. The kinds of date are other date, registration deadline, report deadline. Each carries the period it covers and a quoted source, and you sign and submit every filing yourself."
},
{
"id": "glance-intro",
"heading": null,
"kind": "boilerplate",
"markdown": "\n\nUnited Kingdom Plastic Packaging Tax has 4 verified deadlines in the Instica data. Verified means that the date or rule was read from a primary source on the retrieval date shown beside it, with the quote kept in the language of the source. A date that no primary source states is not shown as a date at all: it appears further down as not yet published, with the reason.\n\nBy shape, the entries are 1 with a fixed calendar date, 3 stated as a rule in words. The table lists them in date order, then by kind. The sections after it take each date in turn, then explain what the kinds of date ask of a producer, how to read a yearly rule or a month-only rule, and what to prepare before the day arrives."
},
{
"id": "glance",
"heading": "United Kingdom Plastic Packaging Tax EPR deadlines at a glance",
"kind": "body",
"markdown": "\n\n## United Kingdom Plastic Packaging Tax EPR deadlines at a glance\n\n**United Kingdom Plastic Packaging Tax: verified deadlines, with kind, period and source**\n\n| Date or rule | Kind | Period covered | Source |\n| --- | --- | --- | --- |\n| [April 1, 2027](#pre-consumer-recycled-ends-date) | [Other date](#pre-consumer-recycled-ends-kind) | Not stated | [gov.uk](https://www.gov.uk/guidance/work-out-which-packaging-is-subject-to-plastic-packaging-tax) |\n| [Within 30 days of meeting the 10-tonne threshold](#registration-30d-rule) | [Registration deadline](#registration-30d-kind) | Not stated | [gov.uk](https://www.gov.uk/guidance/register-for-plastic-packaging-tax) |\n| [Last working day of the month after each quarter (30 Apr, 31 Jul, 31 Oct, 31 Jan, adjusted to the last working day)](#quarterly-return-and-payment-rule) | [Report](#quarterly-return-and-payment-kind) | [1 Apr-30 Jun; 1 Jul-30 Sep; 1 Oct-31 Dec; 1 Jan-31 Mar](#quarterly-return-and-payment-period) | [gov.uk](https://www.gov.uk/guidance/completing-your-plastic-packaging-tax-return) |\n| [Within 4 years of original due date](#return-amendment-rule) | [Other date](#return-amendment-kind) | Not stated | [gov.uk](https://www.gov.uk/guidance/completing-your-plastic-packaging-tax-return) |"
},
{
"id": "dates",
"heading": "Each verified date and what it asks of you",
"kind": "body",
"markdown": "\n\n## Each verified date and what it asks of you\n\n#### Other date: April 1, 2027\n\n[The other date is April 1, 2027.](#pre-consumer-recycled-ends-date)\n\nNote from the source: [Before this date reprocessed pre-consumer plastic waste can count as recycled plastic.](#pre-consumer-recycled-ends-notes)\n\n> Before 1 April 2027, pre-consumer plastic waste that has been reprocessed can be used as a source of recycled plastic\n>\n> Source: gov.uk (https://www.gov.uk/guidance/work-out-which-packaging-is-subject-to-plastic-packaging-tax), Retrieved: September 29, 2026, Language: en\n\n#### Registration deadline\n\n[The source states the rule as: within 30 days of meeting the 10-tonne threshold.](#registration-30d-rule)\n\nNote from the source: [Tax is due on all chargeable components from the liability date.](#registration-30d-notes)\n\n> You must register within 30 days of meeting the 10 tonnes threshold.\n>\n> Source: gov.uk (https://www.gov.uk/guidance/register-for-plastic-packaging-tax), Retrieved: September 29, 2026, Language: en\n\n#### Report\n\n[The source states the rule as: last working day of the month after each quarter (30 Apr, 31 Jul, 31 Oct, 31 Jan, adjusted to the last working day). It covers 1 Apr-30 Jun; 1 Jul-30 Sep; 1 Oct-31 Dec; 1 Jan-31 Mar.](#quarterly-return-and-payment-rule)\n\nNote from the source: [Return and payment share one deadline.](#quarterly-return-and-payment-notes)\n\n> no later than the last working day of the month following the end of the accounting period you are reporting.\n>\n> Source: gov.uk (https://www.gov.uk/guidance/completing-your-plastic-packaging-tax-return), Retrieved: September 29, 2026, Language: en\n\n#### Other date (2)\n\n[The source states the rule as: within 4 years of original due date.](#return-amendment-rule)\n\n> within 4 years of the original return’s due date\n>\n> Source: gov.uk (https://www.gov.uk/guidance/completing-your-plastic-packaging-tax-return), Retrieved: September 29, 2026, Language: en"
},
{
"id": "region",
"heading": "United Kingdom Plastic Packaging Tax next to the other places in United Kingdom",
"kind": "body",
"markdown": "\n\n## United Kingdom Plastic Packaging Tax next to the other places in United Kingdom\n\nUnited Kingdom Plastic Packaging Tax is one of 2 places in United Kingdom with a verified deadline in the Instica data. With 4 verified deadlines it ranks 2 of 2 by the number of entries (rank 1 has the most). By the first dated entry in 2027, April 1, 2027, it ranks 2 of 2.\n\nIn United Kingdom the earliest first date in 2027 belongs to United Kingdom (January 31, 2027) and the latest to United Kingdom Plastic Packaging Tax (April 1, 2027).\n\nClosest in time to the first date of United Kingdom Plastic Packaging Tax, measured against the other places in United Kingdom: United Kingdom (January 31, 2027, 60 days earlier).\n\nNeighbours on the map that have a dated entry in 2027, compared with the first date of United Kingdom Plastic Packaging Tax: United Kingdom (January 31, 2027, 60 days earlier).\n\nAcross all 48 places with a verified deadline in the Instica data, whatever the region, 4 entries for United Kingdom Plastic Packaging Tax sits against a median of 3 per place, and 29 places have fewer. The first dated entry of United Kingdom Plastic Packaging Tax in 2027, April 1, 2027, ranks 16 of 32 places with a dated entry; the earliest anywhere is California (January 1, 2027) and the latest is Slovakia (June 1, 2027)."
},
{
"id": "kind-compare",
"heading": "United Kingdom Plastic Packaging Tax: each kind of date against United Kingdom",
"kind": "body",
"markdown": "\n\n## United Kingdom Plastic Packaging Tax: each kind of date against United Kingdom\n\nEach kind of date that United Kingdom Plastic Packaging Tax has in 2027 is set below against the other places in United Kingdom that have a dated entry of the same kind. The rank counts places with an earlier date, so rank 1 is the earliest.\n\nOther date: United Kingdom Plastic Packaging Tax has April 1, 2027. Of the 2 places in United Kingdom with a dated other date in 2027, it ranks 2. The earliest is United Kingdom (January 31, 2027) and the latest is United Kingdom Plastic Packaging Tax (April 1, 2027)."
},
{
"id": "kinds",
"heading": "What each kind of date means",
"kind": "boilerplate",
"markdown": "\n\n## What each kind of date means\n\n#### Other date\n\nSome dates in the source are neither a registration, a report nor a payment, for example a date from which a rule applies or a notice period. They are listed with the same source and quote as every other date, and the note beside each one says what it is.\n\n#### Registration deadline\n\nA registration deadline is the date by which a producer has to be on the register, or signed up with the programme, before it places covered packaging on the market. Who has to register depends on the place: it is often the brand owner, the importer or the marketplace, and the quote under each date shows the wording. Instica reads the date from the source and shows it beside the period it opens. The registration itself is something you do in the official registry.\n\n#### Report\n\nA report deadline is the date by which the packaging quantities for a stated period have to reach the receiving office or programme. The period covered is shown with the date, because the same report can be due a few months after the period ends. Instica measures and estimates the weights, prepares the file in the layout of the recipient and shows you the numbers; you sign and submit it in the official portal."
},
{
"id": "reading",
"heading": "How dates, yearly rules and month-only rules read",
"kind": "boilerplate",
"markdown": "\n\n## How dates, yearly rules and month-only rules read\n\nA fixed date is shown as the source gives it, formatted for your language. It is a calendar day, not a time of day, and it applies in the local time of the office that receives the filing. Where a fixed date is the first of a yearly series, the entry says so.\n\nA rule stated in words, for example a number of months after first placing packaging on the market, depends on a date that only you know. The wording is shown as the source gives it, and the entry stays out of the calendar feed.\n\nDates in this data can be revised by the programme or the authority. Each entry shows the day it was retrieved, so you can see how old it is, and a newer source always wins over this page."
},
{
"id": "open",
"heading": "Dates the sources have not published yet",
"kind": "boilerplate",
"markdown": "\n\n## Dates the sources have not published yet\n\nUnited Kingdom Plastic Packaging Tax: the data lists no entry that is still pending. Every deadline above is verified."
},
{
"id": "who",
"heading": "Who sets and receives these dates",
"kind": "body",
"markdown": "\n\n## Who sets and receives these dates\n\nUnited Kingdom Plastic Packaging Tax: Registration runs through [HMRC Plastic Packaging Tax online service](#registry); the party that registers is described as [The liable person within 30 days; overseas businesses not established in the UK use the online form instead of the online service](#who-registers). The dates above are the ones that registry and its programme publish, so they are the ones your filings are measured against.\n\nProducers meet the duty through [a government-run programme](#organisation-model); the organisations named in the data are [HM Revenue & Customs](#organisation-names); membership of an organisation is not required. Programmes can publish their own dates, such as invoice days, next to the dates of the authority, and both kinds of date are listed when a source states them."
},
{
"id": "file",
"heading": "The file that goes with the date",
"kind": "body",
"markdown": "\n\n## The file that goes with the date\n\nEach report date goes with a file. For United Kingdom Plastic Packaging Tax the data describes [“Plastic Packaging Tax return worksheet”](#format-name), addressed to [“HM Revenue & Customs”](#format-recipient). It is received through [“HMRC Plastic Packaging Tax online service (Government Gateway); the customer keys and submits”](#format-channel), it is reported by [the quarter](#format-period), and the weights are kept in [kilograms](#format-unit). The working file is [CSV](#format-file).\n\nThe layout comes from a published specification. Instica prepares the file in that layout from your measured and estimated quantities, and you upload it yourself.\n\n- **the text encoding**: [utf-8](#format-encoding)\n- **the field delimiter**: [\",\"](#format-delimiter)\n- **the number of columns**: [8](#format-columns)\n- **the rounding rule**: [0 decimal places, down](#format-rounding)\n- **the status of the layout source**: [published by the recipient](#format-spec)\n\nOpen the United Kingdom Plastic Packaging Tax report-format page"
},
{
"id": "prepare",
"heading": "Preparing before the date",
"kind": "boilerplate",
"markdown": "\n\n## Preparing before the date\n\n1. Check whether you have to register at all, and with whom, before the registration date arrives; the first report cannot be filed without it.\n2. Count the packaging you place on the market in the period the date covers. Weigh a sample of each pack, record the material of each part and note where each weight comes from: measured, supplied by your supplier, estimated or declared.\n3. Group the weights the way the recipient groups them. The report-format page for this place lists the columns, the units and the rounding the file expects.\n4. Estimate the fee from the published rate schedule, if the programme charges by weight or material, and keep the working so you can explain every figure.\n5. Read the source quote under the date once more, because the programme can change a day or a period between reviews.\n6. Sign in to the official portal yourself, check the prepared file and submit it. Instica stores no portal credentials and files nothing for you."
},
{
"id": "calendar",
"heading": "Add these dates to your calendar",
"kind": "boilerplate",
"markdown": "\n\n## Add these dates to your calendar\n\n1 of the 4 verified dates for United Kingdom Plastic Packaging Tax have a day in the source and are in the calendar feed. Subscribe once and your calendar adds new dates after each review. Every event carries the source address of the date, so you can open the page the date comes from. Entries without a day stay on this page.\n\nInteractive tool: Deadline calendar feed (ICS) (works on the web page)"
},
{
"id": "faq",
"heading": "Questions about United Kingdom Plastic Packaging Tax EPR deadlines",
"kind": "faq",
"markdown": "\n\n## Questions about United Kingdom Plastic Packaging Tax EPR deadlines\n\n### When is the United Kingdom Plastic Packaging Tax EPR report due?\n\nThe data lists these report dates for United Kingdom Plastic Packaging Tax: Last working day of the month after each quarter (30 Apr, 31 Jul, 31 Oct, 31 Jan, adjusted to the last working day). Read the period each one covers in the table above, and open the source to confirm the day before you file.\n\n### Which period does a United Kingdom Plastic Packaging Tax deadline cover?\n\nThe sources describe these periods: 1 Apr-30 Jun; 1 Jul-30 Sep; 1 Oct-31 Dec; 1 Jan-31 Mar. A report is usually filed after the period it covers ends, so the date and the period are different things and both are shown."
},
{
"id": "faq-general",
"heading": "Frequently asked questions",
"kind": "boilerplate",
"markdown": "\n\n## Frequently asked questions\n\n### Does Instica submit the report for me?\n\nNo. Instica measures, estimates and prepares the figures and the file. You sign in to the official portal, check the file and submit it yourself, and Instica never stores your portal credentials.\n\n### How do I add the United Kingdom Plastic Packaging Tax dates to my calendar?\n\nUse the calendar block on this page: download the file or subscribe with the feed address. Each event has the day, the kind of date and the address of the source. Dates that the source gives only as a month or in words are not in the feed.\n\n### What if a source changes a date after this review?\n\nThe source wins. Every entry shows the day it was retrieved. Check the source address before you act, and use the next review of this page for the change."
},
{
"id": "estimate",
"heading": "How to read this page",
"kind": "boilerplate",
"markdown": "\n\n## How to read this page\n\n> **Estimate**: Instica measures, estimates and prepares. Every date and layout on this page comes from the source named beside it and is shown as published on the retrieval date; it can change, so check the source before you act. You sign and submit each report yourself in the regulator or programme portal. Instica stores no portal credentials and files nothing for you. This page is information, not legal advice."
}
],
"sources": [
{
"url": "https://www.gov.uk/guidance/work-out-which-packaging-is-subject-to-plastic-packaging-tax",
"label": "gov.uk",
"retrievedAt": "2026-09-29",
"status": "verified",
"quote": "Before 1 April 2027, pre-consumer plastic waste that has been reprocessed can be used as a source of recycled plastic",
"quoteLang": "en"
},
{
"url": "https://www.gov.uk/guidance/register-for-plastic-packaging-tax",
"label": "gov.uk",
"retrievedAt": "2026-09-29",
"status": "verified",
"quote": "You must register within 30 days of meeting the 10 tonnes threshold.",
"quoteLang": "en"
},
{
"url": "https://www.gov.uk/guidance/completing-your-plastic-packaging-tax-return",
"label": "gov.uk",
"retrievedAt": "2026-09-29",
"status": "verified",
"quote": "no later than the last working day of the month following the end of the accounting period you are reporting.",
"quoteLang": "en"
},
{
"url": "https://www.gov.uk/guidance/completing-your-plastic-packaging-tax-return",
"label": "gov.uk",
"retrievedAt": "2026-09-29",
"status": "verified",
"quote": "within 4 years of the original return’s due date",
"quoteLang": "en"
},
{
"url": "https://www.gov.uk/guidance/when-you-must-register-for-plastic-packaging-tax",
"label": "gov.uk",
"retrievedAt": "2026-09-29",
"status": "verified",
"quote": "You must register for Plastic Packaging Tax within 30 days of becoming liable for it.",
"quoteLang": "en"
},
{
"url": "https://www.gov.uk/guidance/completing-your-plastic-packaging-tax-return",
"label": "gov.uk",
"retrievedAt": "2026-09-29",
"status": "verified",
"quote": "Use the online service to submit your Plastic Packaging Tax return after you’ve registered for the tax .",
"quoteLang": "en"
},
{
"url": "https://www.gov.uk/guidance/completing-your-plastic-packaging-tax-return",
"label": "gov.uk",
"retrievedAt": "2026-09-29",
"status": "verified",
"quote": "You must give all weights in kilograms and round them down to the nearest kilogram on your return.",
"quoteLang": "en"
}
],
"breadcrumbs": [
{
"name": "Packaging EPR",
"url": "https://instica.com/epr"
},
{
"name": "EPR United Kingdom: Packaging EPR in the United Kingdom",
"url": "https://instica.com/epr/united-kingdom"
},
{
"name": "UK Plastic Packaging Tax 2026",
"url": "https://instica.com/epr/uk-plastic-packaging-tax/deadlines"
}
],
"related": [
{
"heading": "Related pages",
"links": [
{
"anchor": "Paper and card EPR fees United Kingdom",
"url": "https://instica.com/epr/uk/deadlines"
},
{
"anchor": "Washington EPR do I have to register",
"url": "https://instica.com/epr/washington/deadlines"
},
{
"anchor": "Sell on Amazon EPR Yukon",
"url": "https://instica.com/epr/yukon/deadlines"
},
{
"anchor": "Alberta EPR obligation",
"url": "https://instica.com/epr/alberta/deadlines"
},
{
"anchor": "Plastic EPR fees Austria",
"url": "https://instica.com/epr/austria/deadlines"
},
{
"anchor": "Belgium EPR reporting deadline",
"url": "https://instica.com/epr/belgium/deadlines"
}
]
}
],
"alternates": [
{
"hreflang": "en-US",
"href": "https://instica.com/epr/uk-plastic-packaging-tax/deadlines"
},
{
"hreflang": "de",
"href": "https://instica.com/de/epr/uk-plastic-packaging-tax/deadlines"
},
{
"hreflang": "fr",
"href": "https://instica.com/fr/epr/uk-plastic-packaging-tax/deadlines"
},
{
"hreflang": "x-default",
"href": "https://instica.com/epr/uk-plastic-packaging-tax/deadlines"
}
]
}