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The plastic packaging tax

02 November 2021 / Steven Porter , Catherine Robins
Issue: 4815 / Categories: Comment & Analysis
62682
Bring up the plastic

Key points

  • Plastic packaging tax (PPT) is aimed at encouraging the use of less new plastic.
  • It catches some items that may not ordinarily be regarded as packaging such as coat hangers imports of filled packaging and plastic products designed to be used by the consumer such as bin bags cling film and plastic cups.
  • It only applies to those who manufacture or import ten or more tonnes of plastic packaging a year but businesses will need to keep records to show they are below the threshold.
  • If a packaging component contains plastic it is up to the manufacturer or importer to show how much plastic it contains otherwise it will be treated as entirely plastic.
  • Wide registration requirements may catch businesses which will not have a PPT liability because...

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