The Plastic Packaging Tax affects businesses that:
- Manufacture plastic packaging components in the UK
- Import plastic packaging into the UK (all businesses will need to track their packaging volumes)
- Carry out a substantial modification on a piece of plastic packaging
- Exceed the 10-tonne threshold
These businesses will need to register with HMRC and then submit plastic tax declarations to HMRC on a quarterly basis.
Where packaging is exempt, exported, or not liable, businesses will need to provide supporting evidence and declare accordingly.
Please note: There are exemptions for certain types of plastic packaging. These are complex, but ERP can help!
Find out if your business is affected:
Complete our online helpful enquiry form and a member of our team will get back to you.
To help you understand Plastic Packaging Tax a little better download our Factsheet below.