Plastic Packaging Tax
A collection of HM Revenue & Customs guidance you should follow for Plastic Packaging Tax
The Plastic Packaging Tax is charged at a rate of 拢223.69 per tonne from 1 April 2025. If you are liable for Plastic Packaging Tax you'll need to .
Please note: Plastic Packaging Tax guidance from HM Revenue & Customs (HMRC) can be found on the GOV.UK website. We provide links to the key information below.
Getting started with Plastic Packaging Tax
If you manufacture or import 10 or more tonnes of plastic packaging within a 12 month period, you may need to register for the tax.
Call HMRC to get help with Plastic Packaging Tax, including general enquiries and changing your details.
Work out if the packaging you manufacture or import is subject to Plastic Packaging Tax
Check what classifies as plastic, recycled plastic and packaging components, and if the packaging you manufacture or import is subject to the tax.
Find out which plastic packaging is exempt or excluded from the tax and if the packaging counts towards the 10 tonne threshold for registration.
Find out which plastic packaging components are in and out of scope of Plastic Packaging Tax.
Who should register for Plastic Packaging Tax and when
Check when packaging is classified as a finished plastic packaging component, and what is meant by substantial modifications, to find out if you must register for the tax.
Who needs to register for the tax and when, and what you must do before you register.
How to work out the weight of plastic packaging components and each material used to make them, to check if you must register for Plastic Packaging Tax and include them on your return.
How to register for Plastic Packaging Tax
How to register for Plastic Packaging Tax.
How to register a group of companies for Plastic Packaging Tax.
When you may receive a Plastic Packaging Tax penalty, what you could be charged and how this is calculated.
What to do after you've registered
Find out what records and accounts you must keep to 91香蕉黄色视频 the information that you submit on your Plastic Packaging Tax return.
Find out how to decide what checks to make if you manufacture, import or buy plastic packaging from another business, and examples of checks you can carry out if you manufacture, import or purchase plastic packaging from another business.
When and how to submit a return and how to make an amendment after it's been submitted.
How to pay Plastic Packaging Tax and the time it takes for payments to reach HMRC.
You can get relief on exported and converted packaging in the same accounting period or claim a credit for them on a later. tax return
What to do if someone registered for Plastic Packaging Tax dies, becomes incapacitated or insolvent.
How to deregister for the tax, submit your final tax return and claim tax back if you're no longer registered.