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This is a freeview 'At a glance' guide to Plastic Packaging Tax. What is Plastic Packaging Tax? Who does it apply to? Are your products within the scope of the Plastic Packaging Tax? When do you need to pay the Plastic Packaging Tax? When do I register for the Plastic Packaging Tax?

Subscribers: please see Plastic Packaging Tax, subscriber guide

At a glance

What is a plastic packaging component?

Packaging components allow goods to be:

Exemptions include:

Additionally, packaging that is not chargeable but still counts towards the 10-tonne limit includes packaging:

For a list of plastic components that are specifically exempt or subject to the tax see: Plastic Packaging Tax, subscriber guide

Who pays the tax?

Registering

Businesses will be required to register with HMRC. The taxpayer will have a 30 day notification period to notify HMRC of the need to register. The notification period starts when:

Registration can be cancelled if the business is no longer liable for the tax. The cancellation has immediate effect or can be a later agreed date. 

The Plastic Packaging Return

Once registered, a business will need to submit quarterly returns. The return and payment of tax are due by the last working day of the following month. The quarters end on:

Payment of the tax can be deferred or a tax credit claimed where:

Penalties

Penalties may be applicable in the event of late filing or payment:

Do I need to pay PPT?

Are your products within the scope of Plastic Packaging Tax? When do you need to pay Plastic Packaging Tax? What plastic products are exempt from tax? When do I register for Plastic Packaging Tax?


Is your product designed to be single-use packaging for consumer items or for waste, such as plastic bags or disposable cups?

Yes→

You are within the scope of PPT - check to see if you must register & pay tax

No ↓    

Is your product designed to be for the packaging of goods? That is, does it allow for goods to be:

  • contained 
  • protected
  • handled 
  • presented, or 
  • delivered?
No→ 

You are not within the scope of PPT

Yes ↓  

Is your packaging meant to be used as long-term storage?

Yes→
No ↓  

Does your packaging form an integral part of the goods, e.g. yoghurt pots?

Yes→
No ↓  

Is your packaging designed to be a form of presentation of the goods?

Yes→
No ↓  

Is your packaging to be used for goods in transit being imported into the UK?

Yes→
No ↓  

Is your packaging to be used in aircraft, ship or train stores for international journeys?

Yes→
No ↓  

Is your packaging to be used in the immediate packaging of a licensed human medicine (comes into direct contact with the medicine)?

Yes→
No ↓  

Is your product to be permanently used for a non-packaging use?

Yes→
No ↓    

You are within the scope of PPT.

Now check to see if you must register & pay tax

   

 

Do you need to register for Plastic Packaging Tax?

If your plastic component is within scope, do you manufacture the product?

 No→

Do you import the finished plastic packaging component?

 
Yes ↓   No ↓  

Do you perform the last substantial modification on the product (before packing or filling)?

 No→

You are not liable for PPT and do not need to register.

 

Yes ↓

   
Have you manufactured or imported 10 tonnes or more in the last 12 months (going back to 1 April 2022)?  No→  

Yes

 ↓

 ↓

 ↓

  No ↓    
 

Will you manufacture or import

10 tonnes or more

in the next 30 days? *

No→  
  Yes ↓      

You are liable for PPT and must pay the tax due

See Plastic Packaging Tax

     
           
           
     Notes

* The 10-tonne threshold is applied to the cumulative total of qualifying components, although the test for registration must be completed for every single specification of component manufactured or imported by the business. The following exempt components must also be included in the cumulative total, although not within the scope of the tax:

  • components used in the immediate packaging of licensed human medicine
  • components permanently set aside for non-packaging use
     

 


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