Packaging, WEEE and batteries · £228.82 per tonne from 1 April 2026
UK Plastic Packaging Tax
A separate HMRC tax on plastic packaging with less than 30% recycled content, charged per tonne above a 10-tonne registration threshold.
Key facts
| Rate | £228.82 per tonne from 1 April 2026 |
|---|---|
| Threshold | 10 tonnes or more of finished plastic packaging components in 12 months |
| Recycled content | Below 30% recycled plastic is in scope; 30% or more is exempt |
| Who | Businesses that manufacture or import the components in the UK |
| Returns | Quarterly returns to HMRC |
| Exports | Some exports and specific uses are exempt; check the guidance |
| Last verified | 2026-10-18 |
It is 30%, not 20%
The common mistake is to remember an older 20% figure. The current test is whether the plastic component contains at least 30% recycled plastic. A component at 25% is in scope; a component at 30% is not.
The tax applies to the component, not to the finished product. A plastic bag, bottle, blister or label can each be a separate component, and the weight that matters is the component weight.
PPT and EPR are separate bills
Plastic Packaging Tax is collected by HMRC and depends on recycled content. Packaging EPR is a disposal fee based on the material tonnage reported to the environmental regulator. A plastic-heavy seller can owe both, and one registration does not cover the other.
The 10-tonne threshold is a registration threshold, not a de minimis for the individual shipment. Once the 12-month total crosses it, the return covers the liable components in the period.
Frequently asked questions
Does PPT apply to imported filled packaging?
The tax applies to plastic packaging components manufactured in or imported into the UK. Whether the importer is you or your customer depends on the shipment terms and who is the importer of record. Check the HMRC guidance for the specific flow.
Can I avoid PPT by using 30% recycled plastic?
Yes, a component with at least 30% recycled plastic is outside the tax. Keep supplier evidence of the recycled content; the exemption has to be supported.
Is the £228.82 rate final?
It is the published rate from 1 April 2026. Rates are set annually, so re-check before the next financial year.
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