Plastic Packaging Tax
A UK tax on plastic packaging containing less than 30% recycled content, charged at £217.85 per tonne. The tax applies to plastic packaging manufactured in or imported into the UK above a 10-tonne threshold.
The Plastic Packaging Tax (PPT) is a UK tax introduced in April 2022 to incentivise the use of recycled content in plastic packaging. It is separate from but complementary to pEPR.
Key PPT features:
- Rate: £217.85 per tonne (2024/25 rate, adjusted annually)
- Threshold: Applies to businesses manufacturing or importing 10+ tonnes of plastic packaging per year
- Exemption: Plastic packaging containing 30% or more recycled content is exempt
- Scope: Covers all plastic packaging components, not just the primary container
- Administered by: HMRC (not the Environment Agency)
PPT creates a strong financial incentive to use recycled plastic. Businesses must register with HMRC separately from their EPR registration. The recycled content must be evidenced through supply chain documentation. PPT applies even to non-obligated producers under EPR — the thresholds are different. See our Plastic Packaging Tax guide.
Related Terms
pEPR Regulations
The reformed Extended Producer Responsibility for Packaging regulations in the U...
Non-Obligated Producer
A business that falls below the EPR tonnage or turnover thresholds and is theref...
Plastic Packaging
Packaging made from polymeric materials including PET, HDPE, PP, LDPE, PS, and P...
Recycled Content
The proportion of a packaging item made from previously recycled materials rathe...
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