Plastic Packaging Tax

What’s changing

A new Plastic Packaging Tax will take effect from 1 April 2022 and will encourage the use of recycled rather than new plastic within plastic packaging. This will in turn stimulate increased levels of recycling and collection of plastic waste, diverting it away from landfill or incineration. Packaging should only contain recycled content where it is permitted to do so under other regulations, such as those covering food safety.

If you are a business that manufactures or imports plastic packaging, including if you import packaging which already contains goods (such as plastic bottles), there are things you should do now to prepare for the tax.

The primary legislation for Plastic Packaging Tax is currently before Parliament and is not yet law. Secondary legislation will be introduced later in the year. Until the primary and secondary legislation become law, the contents of this policy paper are subject to change. More guidance will be published later in the year.

You must continue to comply with all regulatory requirements for plastic packaging in other legislation.

This guidance provides a high-level overview of Plastic Packaging Tax. Find more information on the scope of the tax, who is liable to register and pay, and other requirements.

Initial guidance to help businesses prepare for the new Plastic Packaging Tax is now available on GOV.UK. The guidance provides a high-level overview of the tax and is designed to help manufacturers and importers of plastic packaging, and businesses that buy plastic packaging (or goods contained in plastic packaging), understand If they will need to register for the tax, what records they will need to keep and what steps they will need to take to begin preparing for the introduction of the tax in April 2022.

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