Mar 2022

United Kingdom: New Plastic Packaging Tax from 1 April 2022

On 30 , Mar 2022 | In | By Gisa Scheschonka

In the United Kingdom, a new tax on plastic packaging will become due on 1 April 2022. The tax concerns packaging made of plastics containing less than 30 percent recycled material. The tax will affect companies that produce more than 10 tonnes of plastic packaging per year in the UK or import it into the UK. They will now have to pay £200 per tonne of plastic packaging produced or imported.

The new tax is not related to the extended producer obligations (EPR) for packaging in the UK, but is a separate obligation set by the UK tax authority.

Registration and payment of the tax has to be made via the tax authority's online portal. Registration will be possible there from 1 April 2022. Taxable businesses must register within 30 days of exceeding the 10-tonne threshold and from then on must submit a quarterly return to the tax authority for the previous accounting period.

In addition, there are documentation obligations. These also apply to those companies that are below the 10-tonne threshold of plastic packaging produced or imported. This allows the company to prove that the quantity threshold has not yet been exceeded.

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