You must register for Plastic Packaging Tax if you:

  • 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
  • have imported into the UK or manufactured in the UK 10 tonnes or more of finished plastic packaging components since 1 April 2022

The 10 tonnes of plastic packaging components can be a combination of manufactured and imported packaging. You must register within 30 days of meeting the 10 tonnes threshold. You may need to pay a penalty if you do not. Packaging that contains more than 30% recycled plastic is not liable for tax, but does count towards the 10 tonnes either manufactured or imported. 

You can find out how to register and what you will need.

Return to the menu of the Environmental tax obligations and breaks environmental topic