[Home](/)/[Resources](/resources)/UK Plastic Packaging Tax Plastic Packaging TaxHMRC # UK Plastic Packaging Tax: Who Pays, How to Calculate, and Compliance Steps UK Plastic Packaging Tax (PPT) applies to plastic packaging components manufactured in or imported into the UK that contain less than 30% recycled plastic. At £217.85 per tonne (2024/25), it can be a material cost for importers of consumer electronics, appliances, and packaged goods. Understanding who is liable, how to calculate the tax, and how to claim the recycled content exemption protects your cost base and prevents HMRC penalties. Copy Link[Share on WhatsApp](https://wa.me/?text=https%3A%2F%2Fkrono-labs.com%2Fguides%2Fuk-plastic-packaging-tax) ## Who is liable for UK Plastic Packaging Tax ### UK manufacturers Liable for PPT on plastic packaging components manufactured in the UK that contain less than 30% recycled plastic content, if total manufactured weight exceeds 10 tonnes per year ### UK importers Liable for PPT on plastic packaging components imported into the UK (whether empty or filled) that contain less than 30% recycled plastic content, if total imported weight exceeds 10 tonnes per year ### Companies below 10-tonne threshold Exempt from PPT registration and payment, but must keep records to demonstrate they are below the threshold ### Businesses that convert packaging The liability rests with the manufacturer or importer — converting packaging already placed on the UK market does not create a new PPT liability ## Exemptions from Plastic Packaging Tax ✓ 30% or more recycled plastic content: Packaging components containing 30% or more recycled plastic by weight are exempt from PPT. The recycled content must be chemically and physically recycled material — not mechanically downcycled material from non-plastic feedstock. ✓ Below 10-tonne threshold: Manufacturers or importers whose total volume of chargeable packaging components is less than 10 tonnes per year are exempt from paying PPT (but must keep records). ✓ Exported packaging: Packaging components that are exported unused (i.e., empty) can be credited back against PPT already paid. Detailed records of export must be maintained. ✓ Medicine packaging (licensed medicines): Packaging for licensed medicines used as the immediate packaging (in direct contact with the medicinal product) is exempt. ✓ Transport/secondary packaging for imports: Secondary and tertiary packaging used solely for transportation purposes when importing goods into the UK is not chargeable. ## Compliance steps 01 ### Calculate your annual volume of plastic packaging components Identify all plastic packaging components you manufacture in the UK or import. Calculate the total weight in tonnes per calendar year. Both the 10-tonne registration threshold and the tax are calculated on this basis. 02 ### Register with HMRC If your annual volume exceeds 10 tonnes, you must register with HMRC for Plastic Packaging Tax. Registration is done through HMRC's online service. Register within 30 days of exceeding the threshold. 03 ### Establish recycled content verification process You need credible evidence that packaging claimed as having 30% or more recycled content actually meets the threshold. Supplier declarations, chemical analysis, or certified recycled material certificates are acceptable evidence. 04 ### Submit quarterly returns and pay tax PPT returns are submitted quarterly to HMRC. The tax rate is £217.85 per tonne (2024/25 rate — verified annually). Payment is due 30 days after the end of each accounting period. ## Learn this properly, not just for one product In-depth courses and books that teach the process — not a one-off answer you'll need to look up again next time. [Start the course — $149](/courses/27-uk-extended-producer-responsibility-pepr-packaging-electronics-hardware)See your free roadmap [Prefer to read? Get the book — $24.99](/books/27-uk-extended-producer-responsibility-pepr-packaging-electronics-hardware) ## Frequently asked questions ### Does UK Plastic Packaging Tax apply to products imported in plastic packaging? Yes. If you import goods into the UK in plastic packaging, the packaging component (not the goods inside) may be subject to PPT. The liability is on the importer. For filled packaging, you must identify the plastic packaging component and assess its recycled content. If the packaging was manufactured abroad and has less than 30% recycled content, PPT is due on import. This means importers of consumer goods in plastic packaging need to know the recycled content of their packaging to calculate PPT liability. ### How do you prove 30% recycled content to claim the exemption? HMRC accepts several forms of evidence: supplier declarations stating the percentage of recycled content; certified recycled plastic certificates from recognised certification bodies; results of chemical analysis by accredited laboratories; and chain of custody documents for recycled material. You do not need to use any specific certification scheme, but your evidence must be able to withstand HMRC scrutiny. Keep all evidence for at least 6 years (HMRC's standard record-keeping period for tax). ### Does PPT apply to packaging for goods exported from the UK? PPT liability arises when plastic packaging is manufactured in or imported into the UK. If you manufacture packaging in the UK and export it unfilled, you can claim a credit or exemption for exported packaging. If goods are packaged in the UK and then exported, the packaging is still chargeable at the point of manufacture/import — the export of the finished goods does not retrospectively exempt the packaging from PPT. 🇬🇧 UK roadmap for plastic packaging Every standard, document, and test that applies — free, no account required. See your free roadmap[ Want an expert to take plastic packaging through 🇬🇧 UK compliance for you? One consultant from Krono's compliance team takes your product from requirements to legal sale, with a fixed quote before any work starts. See compliance services](/services) Learn this properly In-depth course that teaches the full process, not just this one answer. [Start the course — $149](/courses/27-uk-extended-producer-responsibility-pepr-packaging-electronics-hardware)[Prefer to read? Get the book — $24.99](/books/27-uk-extended-producer-responsibility-pepr-packaging-electronics-hardware) Related guides * [UK Single-Use Plastics RegulationsComplete guide to UK single-use plastics restrictions under the Environmental Protection (Plastic Straws, Cotton Buds and Stirr…](/guides/uk-single-use-plastics) * [UK Product Labeling RequirementsComplete guide to UK mandatory product labeling requirements: UKCA marking placement, UK Responsible Person address, language r…](/guides/uk-product-labeling-requirements) * [UK Global Trade TariffComplete guide to the UK Global Trade Tariff (UKGT) for electronics and hardware: how tariff rates work, key commodity codes fo…](/guides/uk-global-trade-tariff) * [Selling to the UK from the EU After BrexitComplete guide for EU-based companies selling to the UK after Brexit: customs duty and import VAT, UK product safety compliance…](/guides/uk-selling-from-eu) Educational resource only. The PPT rate changes annually. Always verify the current rate and thresholds on the HMRC website before calculating your liability.