Plastic Packaging Tax

From 1st April 2025 the rate for PPT will increase from £217.85 to £223.69 per metric tonne.

This change will maintain the real term value of the price incentive to use recycled plastic and supports the government’s environmental goals. The new rate will apply to all plastic packaging manufactured or imported into the UK on or after 1 April 2025. Any packaging that has been manufactured or imported prior to 1 April 2025 will be charged at the existing rate of £217.85 per tonne. The tax applies when the plastic packaging component does not contain a minimum of 30% recycled content. If you manufacture or import packaging, you will need to take steps to establish your status within the tax. Companies that manufacture or import more than 10 tonnes of plastic in 12 months will have to register and keep additional records to calculate and pay the tax if they are the company performing the last substantial modification before filling, packing and labelling. As printing has been designated as a 'substantial modification' many packaging producers will undertake the last substantial modification and be required to pay the tax.

Data shows that PPT raised £285m in 22/23, and £268m in 23/24 – possibly due to changes in product specification.

If you have any questions please email the BPIF Plastic Packaging Tax Helpdesk [email protected]

Further info : www.gov.uk/guidance/check-if-you-need-to-register-for-plastic-packaging-tax
For more guidance:  www.gov.uk/government/collections/plastic-packaging-tax