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).
Resources
HMRC has produced the following resources to support businesses:
- Webinars: watch recordings of our latest PPT webinar sessions on GOV.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.
Statements on invoices
HMRC remain committed to the importance of making clear where Plastic Packaging Tax (PPT) has been charged to encourage greater use of recycled plastic. Where possible, we encourage businesses liable to PPT to provide information about the tax paid on invoices to business customers.However, we will no longer be introducing this as a legal requirement.
- Please visit the updated guidance for more detailed information, which also provide examples of other ways to make the tax visible to business customers
We also encourage you to work with your business customers to try and increase, wherever possible, the amount of recycled plastic they use in their plastic packaging.
For more info contact info@pagb.co.uk.
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