The government has published a consultation, ‘Plastic Packaging Tax policy design’. This examines policy design options for the proposed new tax on plastic packaging.

This consultation on Plastic Packaging Tax sets out the key tax features including:

  • The scope of the tax by definition of the type of taxable product and recycled content.
  • The due diligence and feasibility to evidence what percentage is recycled plastic.
  • The exemption for producers and importers of small quantities of plastic packaging.
  • Who will be liable to pay the tax and need to register with HM Revenue & Customs (HMRC)?
  • How the tax will be collected, recovered and enforced.

The consultation closes on 28 August 2020, (extended from 20 May).

This new tax will commence in April 2022, at a rate of £200 per tonne of plastic packaging if it does not contain at least 30% recycled plastic.

Businesses will need to act now if they are looking to avoid paying this new tax. Any advance in science or technology in doing this may qualify for R&D relief.


Plastic Packaging Tax 
What is Plastic Packaging Tax? Who does it apply to? Are small businesses subject to Plastic Packaging Tax?

Research and Development (R&D) Zone  
Explore our R & D resources to see what relief you can claim, with worked examples and reporting templates.

External links

Consultation: Plastic Packaging Tax policy design 



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