Plastic Packaging Tax

The Plastic Packaging Tax is a tax on plastic packing material manufactured in, or imported into, the UK where the plastic used in its manufacture contains less than 30% recycled plastic[1].

As at the 10th January 2022 HM Revenue and Customs published the guidance[3] on what Plastic falls in and out of scope of the tax with the most recent update being 7th February 2022[4]. In some cases this does not align with other definitions of Packaging Waste as, for example, it initially included the silage film used by farmers but after extensive lobbying this has now been removed, and excludes bags for life from the scope of the tax.