Glossary · UK
What is Plastic Packaging Tax (PPT)?
A tax of GBP 217.85 per tonne (2026/27) on plastic packaging containing less than 30% recycled plastic, paid by UK manufacturers and importers.
Full Definition
Plastic Packaging Tax (PPT) was introduced on 1 April 2022 and applies to plastic packaging manufactured in, or imported into, the UK that does not contain at least 30% recycled plastic content by weight. The rate for 2026/27 is GBP 217.85 per tonne. Businesses are liable if they manufacture or import 10 tonnes or more of plastic packaging in a 12-month period. For importers, PPT applies to plastic packaging that already contains goods (such as plastic bottles filled with drinks) as well as empty plastic packaging. Packaging made of multiple materials is subject to PPT if plastic is the heaviest component by weight. Certain exemptions apply: packaging that is permanently designated for use in the immediate packaging of a licensed human medicine is exempt, as is packaging used to contain or protect goods being exported from the UK. Businesses must register with HMRC if they expect to manufacture or import 10 or more tonnes in the next 30 days, or have done so in the past 12 months. Returns are filed quarterly. The tax was introduced to provide a financial incentive for businesses to use recycled plastic in packaging, supporting the UK government's wider environmental goals.