Plastic Packaging Tax: Check if you need to register

HMRC’s Plastic Packaging Tax team have provided this reminder to check if you need to register for the Plastic Packaging Tax (PPT):Plastic Packaging Tax (PPT) was introduced on 1 April 2022. If you manufacture or import 10 or more tonnes of plastic packaging within a 12 month period you must register for PPT on GOV.UK even if your packaging contains 30% or more recycled plastic.You need to register for PPT if:

• you expect to manufacture or import 10 or more tonnes in the next 30 days (the ‘forward look’ test) or;
• you have manufactured or imported 10 or more tonnes of plastic packaging since 1 April 2022 (the ‘backward look’ test).

Reusable plastic crates and transport packaging

After receiving information from businesses about the way that reusable plastic crates are used, HMRC has determined that reusable plastic crates fall within the definition of transport packaging and are therefore exempt from Plastic Packaging Tax (PPT) when imported filled with goods into the UK.This exemption will also apply to pallet wrap and straps when used to import goods. All packaging imported unfilled into the UK is still subject to PPT.If you have previously accounted for reusable plastic crates on a PPT return where they were used to import goods into the UK, you can amend your return. Sign into your Plastic Packaging Account and select ‘View or amend submitted returns’. If you are due a repayment as a result of this, request one online via Submit your Plastic Packaging Tax return – GOV.UK (www.gov.uk).

Guidance enhancements

Guidance for PPT is available at our collection page. We continue to enhance the PPT guidance pages to help address your frequently asked questions.Recent updates include:

• Amendment to Check which plastic packaging is exempt from PPT guidance page to include reusable plastic crates as transport packaging.
• New guidance page for secondary liability assessments and joint and several liability notices in PPT has been published at – Secondary liability and assessment notices and joint and several liability notices for PPT
• Update to the Cancel your registration for PPT guidance page, which now includes a link to the ‘deregister’ facility in the IT service for PPT.
• Guidance updated to set out PPT for Isle of Man and Channel Islands businesses, including for other businesses importing and exporting plastic packaging to and from the Isle of Man and the Channel Islands.

HMRC has produced the following resources to support businesses:

• Guidance: visit the collection page for the latest guidance, including
• Help for manufacturers and importers to decide if they need to register for PPT
• Examples of packaging in and out of scope of PPT

• Step by step guides: read to learn about what is in scope, who is liable and needs to register
• Check if you need to register and are liable for PPT (Welsh version)
• Check if your plastic packaging is in scope of the PPT (Welsh version)

• Webinars: watch recordings of our latest PPT webinar sessions on UK. Both webinars have been updated to reflect developments to the transport packaging exemption.

• Flyer: download our PPT flyer for a reminder of the accounting periods and deadlines for returns and payment dates for 2022-23.

For more info contact info@pagb.co.uk.

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