UK Plastic Packaging Tax: How to Register, Calculate and File

UK Plastic Packaging Tax is charged at £228.82 per tonne from 1 April 2026 on finished plastic packaging components containing less than 30% recycled plastic. A manufacturer or importer must register after reaching 10 tonnes in a rolling 12-month period or expecting 10 tonnes in the next 30 days, under HMRC's current PPT rules.

Key takeaways

• The 2026 PPT rate is £228.82 per tonne for chargeable components.
• The 10-tonne registration threshold is separate from the 30% recycled-content test.
• Filled imported packaging can be in scope, not only empty packaging components.
• Registered businesses submit quarterly returns and need component-level weight and evidence records.

Who has to register for Plastic Packaging Tax?

A business must register for Plastic Packaging Tax when it meets either the forward-looking or backward-looking 10-tonne test. The tests combine finished plastic packaging components manufactured in the UK and imported into the UK.

The backward test looks back 12 months from the last day of each month. Under the HMRC PPT registration timetable, a business must register within 30 days of becoming liable.

Registration depends on the amount of finished plastic packaging, not the amount of tax due: packaging with at least 30% recycled content can still count towards the 10-tonne threshold.

Non-resident businesses are included when they import finished plastic packaging components into the UK on their own behalf. Businesses below the threshold should still keep records showing how they concluded that registration was not required.

Which plastic packaging components are chargeable?

Plastic Packaging Tax applies to finished plastic packaging components that contain less than 30% recycled plastic and are manufactured in or imported into the UK. A packaging component is considered plastic when plastic is the material with the greatest weight.

Imported packaging can be in scope when it is already filled with goods. For an online seller, that can include a bottle around a cosmetic product, a plastic pouch containing food or protective plastic packaging arriving around imported inventory.

The tax includes exemptions, exclusions and reliefs for specific uses and movements. Do not classify a component from its product name alone. Record its function, material composition, finished status, weight, recycled-content evidence and whether an exemption or relief is being claimed.

How much is Plastic Packaging Tax in 2026?

The Plastic Packaging Tax rate is £228.82 per tonne for chargeable components manufactured in or imported into the UK from 1 April 2026. HMRC has increased the rate each April since the tax began.

These are HMRC's published Plastic Packaging Tax rates. Label the rate by its effective period in calculations so a historic return is not rebuilt with the current rate.

How do you calculate the tax?

Calculate Plastic Packaging Tax by separating the finished components manufactured or imported during the accounting period into chargeable, exempt, exported and recycled-content categories. The simple charge calculation is:

chargeable weight in tonnes × rate for the period = Plastic Packaging Tax due

For example, 2 tonnes of chargeable components produced after 1 April 2026 gives a gross tax calculation of 2 × £228.82 = £457.64. This worked example uses the official 2026 PPT rate and does not include any relief, credit or adjustment.

The harder part is establishing the chargeable weight. Keep a record for each component showing:

• component identity and whether it is finished;
• whether it was manufactured or imported;
• net plastic weight;
• recycled-plastic percentage and supporting evidence;
• exemption, exclusion or export-relief status;
• accounting period and applicable rate.

Reasonable due diligence matters when relying on supplier evidence. A generic sustainability statement is not the same as evidence for the recycled-plastic percentage of the exact component purchased.

How do you register and file a PPT return?

Plastic Packaging Tax registration and returns are handled through HMRC using a Government Gateway account. The operational sequence is straightforward once the component data is complete.

1. Monitor both 10-tonne tests. Keep the rolling 12-month total and the next-30-day forecast up to date.
2. Register within 30 days. Use the HMRC registration service after either test is met.
3. Set accounting periods. PPT returns are quarterly, so freeze the component ledger for each period.
4. Calculate chargeable weight. Separate components with at least 30% recycled plastic and any valid exemptions or reliefs from the taxable amount.
5. Submit the return and pay. Report the required weights even when the final tax due is nil.
6. Retain the evidence. Keep the calculations, source records and due-diligence trail supporting each return.

The official HMRC Plastic Packaging Tax checklist links the registration, record-keeping, relief and return services in this order.

How is PPT different from UK packaging EPR?

Plastic Packaging Tax and UK packaging EPR are separate obligations with different thresholds, regulators and data outputs. Meeting one does not satisfy the other.

Under current Defra packaging EPR guidance, an organisation generally enters the system when annual turnover is at least £1 million and it supplied or imported more than 25 tonnes of packaging in the previous calendar year. Large-producer obligations use the separate £2 million and 50-tonne tests.

Read the broader UK packaging EPR guide for PackUK, reporting and recycling obligations. The guide to collecting packaging data for EPR covers the shared component record without treating PPT and EPR as the same filing.

What data should an online seller collect?

An online seller should connect each SKU and dispatch format to a packaging bill of materials. The record needs the exact plastic component weight and recycled-content evidence for PPT, plus the material and packaging-category fields needed for UK packaging EPR.

Sales data alone cannot provide those facts. Gramta combines your real sales with the packaging specification you supply once, including materials, component weights and recycled-content evidence, then produces filing-ready EPR reports by country.

Get started with Gramta to replace separate PPT and EPR spreadsheets with one maintained packaging record and a clear audit trail.

Sources:

• HMRC Plastic Packaging Tax steps and 2026 rate
• HMRC 10-tonne registration tests and timing
• Defra packaging EPR scope and thresholds