Collection

Plastic Packaging Tax

A collection of guidance you should follow for Plastic Packaging Tax.

Plastic Packaging Tax came into force on 1 April 2022.

Check what you need to do

Work out if the packaging you manufacture or import is subject to the tax

Who should register for the tax and when

How to register

What to do after you鈥檝e registered

Penalties

Legislation, policy and consultations

The primary legislation can be found in the .

The secondary legislation can be found in and .

More help and support

To request decision tree documents to support liability and scope of packaging decisions, email: [email protected].

To receive regular updates from HMRC about Plastic Packaging Tax, email: [email protected] using 鈥榤ailing list鈥� in subject title field.

If you have a question and cannot find an answer in 188体育 guidance, you can ask HMRC for further help and advice on Plastic Packaging Tax.

Updates to this page

Published 14 January 2022
Last updated 20 April 2023 show all updates
  1. Guidance on getting more help and support has been updated.

  2. A new page on penalties has been added to the collection.

  3. Added a link to the Welsh translation for this page.

  4. First published.