Plastic Packaging Tax Reminder

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 your packaging contains 30% or more recycled plastic.

Once you are registered for PPT, you will need to submit a return to HMRC 4 times a year. 

Your return must cover an accounting period. The 2023 to 2024 accounting periods are:

You must submit the return and pay any tax due no later than the last working day of the month, following the end of the accounting period you are reporting.

Guidance
Visit Gov.uk's collection page for the latest guidance, including:

Interactive guidance
To check if PPT applies to your packaging component, you can access interactive guidance on GOV.‌‌‌‌UK.