15 Dec 2022
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.
PPT also applies to plastic packaging that is imported already filled with goods – but you only need to account for the weight of the plastic packaging towards the 10-tonne threshold.
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.
Reusable plastic crates and transport packaging for imported goods
Reusable plastic crates fall within the definition of transport packaging and are therefore exempt from PPT when imported filled with goods into the UK.
This exemption also applies to pallet wrap and straps when used to import goods.
However, all packaging imported unfilled into the UK is still subject to PPT.
If you have previously accounted for reusable plastic crates on a PPT return where they were used to import goods into the UK, you can amend your return. Sign into your Plastic Packaging Account and select ‘View or amend submitted returns’. If you are due a repayment as a result of this, request one online via Submit your Plastic Packaging Tax return - GOV.UK (www.gov.uk).
Guidance for PPT is available at our collection page. We continue to enhance the PPT guidance pages to help address your frequently asked questions.
HMRC has produced the following resources to support businesses: