Plastic Packaging Tax will come into effect from 1 April 2022.
If you’ve manufactured or imported 10 tonnes or more of finished plastic packaging components in the last 12 months, or expect to do so in the next 30 days you will need to register with HMRC within 30 days of becoming liable to the tax (https://www.gov.uk/guidance/register-for-plastic-packaging-tax).
The tax only applies if the packaging contains less than 30% of recycled plastic.
The tax charge will be £200 per tonne.
You will need to keep records to show what is included in the plastic packaging that you have.
More details on whether you need to register can be found on Gov.uk https://www.gov.uk/guidance/check-if-you-need-to-register-for-plastic-packaging-tax
