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HMRC : Plastic Packaging Tax

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The new Plastic Packaging Tax (PPT) was introduced on 1 April 2022. If you manufacture or import plastic packaging into the UK, you may need to register for PPT, submit a PPT return and pay any tax due.

As we approach the end of the first quarterly accounting period for PPT, we wanted to share some helpful reminders on completing your PPT returns and payments.

Important information – first returns and payments: 

  • if you’re liable to register or have already registered for PPT, from 1‌‌‌ July‌‌‌ 2022 you must submit your PPT return and pay any tax due no later than 29‌‌‌ July‌‌‌ 2022
  • your PPT return needs to cover plastic packaging your business manufactured or imported into the UK, from when you became liable to 30‌‌‌ June‌‌‌ 2022
  • you must keep accounts and records to support the information provided when you complete your quarterly PPT return
  • your accounts must show how you have worked out the figures you submit on your PPT return, and your records must show the evidence to support these figures
  • you must keep your accounts and records for at least 6 years from the end of the accounting period, and record weight in tonnes, kilograms, and grams
  • you will need to pay any tax due through your online PPT account. You can pay via Direct Debit, BACS, CHAPS, Debit/Corporate credit card or Faster Payments
  • for a reminder of these steps and all return and payment dates for 2022-23 download our PPT flyer

Important: reminder of importer responsibility

Businesses who import plastic packaging need to check who is responsible for complying with and paying PPT. This is unlikely to be the suppliers.

For example, a UK based retailer imports goods from a German food manufacturer. The retailer is the consignee and in control of the import, so they are the businesses who will need to register for the tax where they pass the 10-tonne registration threshold.

If you import finished plastic packaging components using incoterms, you will need to agree with the other business about who is responsible for including the details on their Plastic Packaging Tax return and paying the tax.

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