Plastic Packaging Tax
The Plastic Packaging Tax will be 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]. It is to commence from April 2022 at a rate of £200 per tonne and some amendments have been made to clarify its implementation[2]
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. In some cases this does not align with other definitions of Packaging Waste as, for example, it includes the silage film used by farmers and excludes bags for life from the scope of the tax.
References
- ↑ HM Revenue and Customs Guidance for Business: Updated September 2021
- ↑ HM Revenue and Customs Plastics Packaging Tax Amendments Published October 2021
- ↑ HM Revenue and Customs Guidance: Packaging in and out of scope of Plastic Packaging Tax Published January 2022