The Plastics Packaging Tax is due for introduction on 1 April 2022 and HMRC is looking for businesses’ views on the technical application of the regulation. The consultation closes on 1 December 2021 and details are available here.

The Primary legislation establishing the tax was included as part of the Finance Act 2021.  The aim is to provide economic incentives for businesses to use recycled plastic in the manufacture of plastic packaging which will stimulate increased levels of recycling of plastic waste. This instrument sets out the detailed administrative requirements for the tax. It establishes when a plastic packaging compound is finished for the purposes of the tax and when it becomes chargeable to tax. It also details the evidence that businesses will need to keep, how to weigh packaging and determine the recycled plastic content as well as setting out the obligations with reference to the administration of the tax including registration and returns.

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