Who should register for Plastic Packaging Tax

The new Plastic Packaging Tax will come into effect from 1 April 2022. The tax will not apply to any plastic packaging which contains at least 30% recycled plastic, or any packaging which is not predominantly plastic by weight. The tax will be charged at a rate of £200 per metric tonne and will apply to packaging with less than 30% recycled plastic. 

The online service to register and pay will be made available on 1 April 2022 when the tax takes effect. Businesses that have manufactured or imported 10 or more tonnes of plastic packaging within the last 12 months, or plan to do so in the next 30 days are required to register. 

The 12-month check is usually a rolling check looking back over the last 12 months. However, as the tax starts on 1 April 2022, this test works differently between 1 April 2022 and 30 March 2023 meaning businesses only need to look back to 1 April 2022.

The requirement includes non-resident taxpayers who import finished plastic packaging into the UK on their own behalf, or manufacture finished plastic packaging in the UK.

Businesses must register for the new tax within 30 days of becoming liable to do so and will need to pay the tax on all components on which it is due, from the day that they become liable to register.