Plastic packaging tax

What’s inside

• Plastic packaging tax: Does it apply to me?
• Key requirements of PPT
• How we can help with packaging tax
• Why S&W for your PPT?

Why understanding the UK plastic packaging tax matters

Plastic packaging tax (PPT) is a UK environmental tax introduced on 1 April 2022. It applies to plastic packaging manufactured in, or imported into, the UK that contains less than 30% recycled plastic.

Whether you’re a manufacturer, importer or retailer, understanding your obligations under the plastic tax UK legislation is essential to avoid penalties and ensure compliance.

Why S&W to support your plastic packaging tax requirements?

To manage your plastic packaging tax UK obligations effectively, focus on:

Understand your reporting requirements

• Identify your role in the supply chain
• Classify products correctly
• Assess registration needs

Create a robust compliance solution

• Register for PPT
• Build quarterly reporting cycles
• Implement tracking tools

Ensure due diligence

• Assess liability across your supply chain
• Conduct checks to avoid joint liability
• Review contracts and controls

Raise awareness internally

• Identify key stakeholders
• Align business goals with compliance
• Educate teams on risks and opportunities

How we can help

Our environmental tax specialists can support you with:

• Registration and return preparation
• Supply chain due diligence
• Data collection and system integration
• HMRC liaison and audit support
• Staff training and stakeholder workshops

We also help determine the correct plastic packaging tax treatment for your components and ensure your business is future-proofed for global reporting obligations.

Why S&W?

Our environmental tax team combines operational experience with deep technical expertise in UK plastic and environmental taxes. We’ve advised manufacturers, retailers and global businesses on plastic tax implementation across the UK, Spain and Italy.

Our integrated approach means we can also support you to navigate the complexities of PPT.

Download our plastic packaging tax guide to explore how we can help your business sustainably and operationally.