Plastic Packaging Tax (PPT) was introduced on 1 April 2022. If you manufacture or import 10 or more tonnes of plastic packaging within a 12-month period you must register for PPT on GOV‌‌‌.UK, even if packaging contains 30% or more recycled plastic.

If you’re liable to register or have already registered, from 1 January 2023 you must submit your PPT return and pay any tax due by 31‌‌‌ January‌‌‌ 2023. More information can be found on Plastic Packaging Tax collection page on GOV‌‌‌.UK.