Focus on… the United Kingdom

The UK Plastic Packaging Tax is coming next month – find out what companies need to know now

At the beginning of summer 2021, the UK Government finally adopted the long-awaited Finance Act 2021, Part 2 which introduced the Plastic Packaging Tax.

Starting from April 2022, the tax will be paid on plastic packaging for each component with less than 30% recycled content. The tax amounts to £200 per tonne of manufactured or imported plastic packaging. 

Manufacturing also includes companies that will substantially modify a piece of plastic by extruding, moulding, layering and laminating, forming or printing.

In the last months, the UK Government has adopted further regulations on the plastic packaging tax:

• The Plastic Packaging Tax (Descriptions of Products) Regulations 2021 provides for further exemptions and explanations for the scope of packaging for which the tax must be paid
• The Finance Act 2021, Part 2 etc. (Plastic Packaging Tax) (Appointed Day) Regulations 2021 No. 1409 officially sets the enforcement date of the tax obligation to 1st April 2022, and
• The Plastic Packaging Tax (General) Regulations 2022 regulates the administrative issues related to tax collection (including registration, tax returns, tax data collection and evidencing methods).

In addition, an amendment to the Finance Act drafted in November 2021 was accepted in the House of Lords and is now heading for final Royal Assent. Regarding the plastic packaging tax, it further regulates importation, record keeping and requirements for groups of companies.

To help businesses that handle plastic packaging with the tax and its requirements, Landbell Group company ERP UK has developed some useful resources:

• a new Plastic Packaging Tax section on its website with everything you need to know about the tax, plus a short web enquiry form should you require further assistance
• a new service from ERP UK’s Data Services team, which fulfils the reporting requirements of the Plastic Packaging Tax

Building on ERP UK’s extensive data collection and reporting experience for the Packaging Waste Regulations, the new service will support businesses affected by the new tax.

If you have any questions about the plastic packaging tax and how it will affect your company, please contact ukplasticpackagingtax@erp-recycling.org.

The UK is also one of the countries covered by Landbell Group’s regulatory tracking service. Find out more about the service here.