| Dear customer, |
| In under two weeks’ time, on 1 April 2022, the UK Government will introduce the Plastic Packaging Tax (PPT). Below we are sharing some helpful reminders with you, including links to our upcoming webinars and updates on guidance and step by step guides. |
| Helpful reminders ahead of 1 April 2022 |
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the new Plastic Packaging Tax (PPT) comes into force on 1 April 2022. From this date if you manufacture or import plastic packaging you must check if you are liable for PPT. You will have 30 days to register for the tax from the date you become liable |
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go to GOV.UK and check the steps to help you decide if your business is liable for PPT |
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nobody will need to file a PPT return or pay the tax until July 2022 at the earliest, however you may need to register before this point. |
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| PPT will incentivise businesses to use recycled plastic in the production of plastic packaging. Manufacturing or importing 10 tonnes or more of plastic packaging containing less than 30% recycled plastic will be taxed at £200 per tonne. Businesses over the registration threshold who already include recycled plastic in their packaging will still need to register but will not pay any tax. |
| Important: reminder of importer responsibility |
| Businesses who import plastic packaging need to check who is responsible for complying with and paying PPT. This is unlikely to be the suppliers. For example, a UK based retailer imports goods from a German food manufacturer. The retailer is the consignee and in control of the import, so are the businesses who will need to register for the tax where they pass the 10-tonne registration threshold. If businesses import finished plastic packaging components using incoterms, they will need to agree with the other business about who is responsible for including the details on their Plastic Packaging Tax return and paying the tax. |
| PPT webinars |
| We are hosting a further round of PPT webinars next week which offer an opportunity to learn about the tax first-hand and ask questions directly to HMRC. The webinars will cover an introduction to PPT, as well as the administrative and technical aspects of the tax. |
Introduction to Plastic Packaging Tax
Tuesday 22 March – 11.45am to 12.45pm |
Administrative and Technical Aspects
Thursday 24 March – 9.45am to 10.45am |
| Sign up now or watch recordings of our February webinar sessions on GOV.UK. On the webinar recordings page we have added timings for the topics covered, so you can go straight to your area of interest. |
| Updated step by step guides |
| We have updated our step by step guides to provide additional help for importers of plastic packaging: |
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| The step by step guides are also available in Welsh: |
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| We would be grateful if you could please share our LinkedIn posts containing the new step by step guides with your social media networks. You can save the step by step guides by clicking on the full screen icon, and then click on the download icon in the top-right of the screen. Alternatively, you can request a copy by email at indirecttaxdesign.team@hmrc.gov.uk. |
| Guidance updates |
| We continue to enhance our guidance pages to help address your frequently asked questions. We are preparing further additions to answer other common questions. Recent updates include: |
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| All core guidance on PPT is now available in Welsh at the collection page on GOV.UK. |
| If you are still unsure whether any particular plastic packaging items are in scope of PPT, HMRC can provide a view. However, we would require information on what the product is designed to be suitable for and information about how the product is used. Where possible, photos and links to websites where the product is bought or sold will also help us to make a quick and informed decision. If you would like HMRC’s view, please contact indirecttaxdesign.team@hmrc.gov.uk. |
| Yours faithfully |
| Plastic Packaging Tax Design Team |
