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Plastic Packaging Tax – First returns and payments due

It has been over 3 months since the Plastic Packaging tax (PPT) was introduced in the UK on April 1st 2022. The new tax of £200 per metric tonne will apply to plastic packaging manufactured in, or imported into, the UK which contains less than 30% recycled plastic.

Polythene Film Manufacturing at Cromwell Polythene

The Plastic Packaging Tax has now seen its first quarter, and as such if organisations registered between 1 April and 30 June 2022 they must submit their Plastic Packaging Tax return and pay any tax due by 29 July 2022. The HMRC have shared some useful information for those who are submitting their first tax return of the year, which can be read below.

Important information – first returns and payments provided by HMRC: 

  • Your Plastic Packaging Tax return needs to include plastic packaging your business manufactured or imported into the UK from when you became liable to 30 June 2022 (the first accounting period). 
  • You must keep accounts and records to support the information provided when you complete your quarterly PPT return.  
  •  Your accounts must show how you have worked out the figures you submit on your PPT return, and your records must show the evidence to support these figures.  
  • You must keep your accounts and records for at least 6 years from the end of the accounting period, and record weight in tonnes, kilograms, and grams. 
  • You will need to pay any tax due through your online PPT account. You can pay via Direct Debit, Bacs, CHAPS, Debit/Corporate credit card or Faster Payments. 
  • For a reminder of these steps and all return and payment dates for 2022-23 download our PPT flyer

The HRMC also have further information on the Plastic Packaging Tax, including webinars, claim sheets, and guides on their website.

We also have an informative web page dedicated to the Plastic Packaging Tax, where you can find an explanation of the Tax, origins, exemptions, record keeping, how we can help and further reading.

Payments are due on July 29th.