Plastic Packaging Tax (PPT) affects businesses that manufacture or import certain plastic packaging into the UK. If your business manufactures or imports 10 tonnes or more of plastic packaging within the relevant period, you may need to register with HMRC.

Understanding Plastic Packaging Tax registration is important even if you don't expect to pay the tax. Factors including the total weight of your packaging and its recycled plastic content can affect your responsibilities.

At Kite Packaging, we know that keeping up with packaging regulations can be challenging. This guide explains who must register for Plastic Packaging Tax, how the registration process works and what happens afterwards.

What Is Plastic Packaging Tax?

Plastic Packaging Tax was introduced in the UK on 1 April 2022. It applies to certain finished plastic packaging components manufactured in the UK or imported into the UK.

The tax generally applies when plastic packaging contains less than 30% recycled plastic. From 1 April 2026, the Plastic Packaging Tax rate is £228.82 per tonne of chargeable packaging.

PPT aims to encourage businesses to use more recycled plastic in their packaging. Increasing recycled content can reduce demand for virgin plastic while supporting more sustainable production and packaging choices.

However, whether a business needs to register for UK Plastic Packaging Tax is determined separately from whether it ultimately needs to pay the tax.

Who Must Register for Plastic Packaging Tax?

A business must register for Plastic Packaging Tax if it manufactures or imports 10 tonnes or more of finished plastic packaging components and meets either of HMRC's threshold tests.

You must register if you:

• expect to manufacture or import 10 tonnes or more of finished plastic packaging components in the next 30 days
• have manufactured or imported 10 tonnes or more within the previous 12 months

Manufactured and imported packaging are considered together when determining whether the 10 tonne threshold has been reached.

Importantly, packaging containing at least 30% recycled plastic can still count towards the registration threshold. This means a company may need to register for PPT even when some or all of its plastic packaging isn't subject to the tax itself.

When Does the 10 Tonne Threshold Apply?

Businesses should monitor the total weight of relevant plastic packaging they manufacture and import.

For example, if a business manufactures six tonnes of plastic packaging and imports another four tonnes during the relevant period, the combined weight reaches the 10 tonne threshold.

The 30-day test also applies if a business expects to reach 10 tonnes within the next 30 days. Once a business becomes liable for registration, it generally has 30 days to register with HMRC.

Which Plastic Packaging Components Count Towards Registration?

Plastic packaging is generally within the scope of PPT when plastic is the heaviest material by weight within the individual packaging component. This can include packaging such as plastic bottles, trays, films and pallet wrap.

A plastic packaging component is considered finished when it has undergone its last substantial modification. This is the final manufacturing process that makes a significant change to its shape, structure, thickness or weight.

Businesses must consider relevant finished plastic packaging components manufactured in the UK and those imported into the UK. Packaging around imported goods can also fall within the scope of UK PPT, depending on how it is used.

Keeping accurate weight and production records can help businesses monitor how much qualifying plastic packaging they manufacture or import.

What Plastic Packaging Is Exempt?

Not every type of plastic packaging is chargeable under Plastic Packaging Tax. Depending on its use, certain packaging may be exempt.

Examples include:

• immediate packaging for licensed human medicinal products
• transport packaging used to import goods into the UK
• packaging used as stores on international aircraft, ships or railway journeys
• plastic components permanently designated or set aside for non packaging use

There are important differences between these exemptions. Some plastic packaging may still count towards the 10 tonne threshold even though no tax is payable on it. Other exempt components don't need to be included when assessing whether registration is required.

Businesses should therefore check the relevant HMRC guidance rather than assuming that exempt packaging can always be excluded from their registration calculations.

How to Complete Plastic Packaging Tax Registration

If your business meets either registration threshold, you can register for Plastic Packaging Tax through the government website. Registration must usually be completed within 30 days of becoming liable.

Before starting the process, make sure you have the information needed to complete your application.

What Details Will You Need to Register?

The details required will depend on the type of business registering. You may need information including:

• your business address and contact details
• your Unique Taxpayer Reference
• your Company Registration Number, where applicable
• the date your business became liable to register
• an estimate of how much plastic packaging you expect to manufacture or import

You will also need a Government Gateway user ID and password. Businesses without an account can create one during the registration process.

When Must You Register?

You must register within 30 days of the date your business becomes liable for PPT. This could be because you have reached the 10 tonne threshold during the previous 12 months or expect to reach it within the next 30 days.

Businesses that fail to register when required may face a penalty, so it's important to monitor plastic packaging weights and relevant dates.

What Happens After You Register for Plastic Packaging Tax?

Plastic Packaging Tax registration creates ongoing responsibilities. Registered businesses must calculate their tax liability, maintain supporting records and submit returns to HMRC.

Submitting Quarterly Tax Returns

PPT accounting periods run quarterly. Registered businesses need to submit a Plastic Packaging Tax return for each accounting period, including periods where there is no tax to pay.

Returns and any required payment are generally due by the last working day of the month following the end of the accounting period. Businesses should keep track of these dates to avoid late submission or payment penalties.

Keeping Plastic Packaging Tax Records

Businesses need records that support the information included when submitting returns. These may include the total weight of plastic packaging manufactured or imported, evidence of recycled plastic content and details of relevant exemptions.

PPT records generally need to be kept for at least six years from the end of the accounting period they relate to. Good record keeping can also help businesses demonstrate how their tax calculations were reached if HMRC requests further details.

Plastic Packaging Tax and Recycled Content

Recycled content plays an important role in determining whether Plastic Packaging Tax is payable. Finished plastic packaging components containing at least 30% recycled plastic are generally not chargeable for PPT.

However, this doesn't automatically remove the need for Plastic Packaging Tax registration. Packaging with 30% or more recycled content can still count towards the 10 tonne threshold.

Businesses should therefore keep evidence of the recycled plastic content within their packaging. Accurate records can help calculate tax liability and support the figures reported to HMRC.

Get Support With Plastic Packaging Tax From Kite Packaging

Understanding your responsibilities under UK Plastic Packaging Tax can help your business prepare for registration, record keeping and ongoing reporting requirements.

At Kite Packaging, we have useful guidance on Plastic Packaging Tax and other areas of packaging compliance. We can also help businesses explore packaging options containing recycled content and consider ways to reduce their reliance on virgin plastic.

Need help finding the right packaging for your business? Contact us to speak to our team.

Plastic Packaging Tax Registration FAQs

Still have questions about Plastic Packaging Tax registration and what it means for your business? Take a look at our frequently asked questions below or contact us for further support.

When must I register for Plastic Packaging Tax?

You must register if you manufacture or import 10 tonnes or more of finished plastic packaging components within the relevant period. Registration is generally required within 30 days of becoming liable.

Do I need to register if my packaging contains 30% recycled plastic?

Yes, potentially. Plastic packaging containing at least 30% recycled content can still count towards the 10 tonne registration threshold, even though the packaging itself may not be chargeable for PPT.

How much is UK Plastic Packaging Tax?

From 1 April 2026, the UK PPT rate is £228.82 per tonne. The tax applies to chargeable plastic packaging containing less than 30% recycled plastic.

Does plastic packaging imported into the UK count?

Yes. Relevant finished plastic packaging components imported into the UK can count towards the registration threshold. This can include plastic packaging around imported goods.

How often are Plastic Packaging Tax returns submitted?

Registered businesses generally need to submit quarterly returns for each PPT accounting period. Returns and any payment due must usually reach HMRC by the last working day of the following month.

What happens if I don't register for Plastic Packaging Tax?

Businesses that don't register when required may face penalties and could still be liable for unpaid PPT. Keeping accurate records and monitoring the amount of plastic packaging you manufacture or import can help you meet your registration obligations.