Discover how Türner & Co simplifies Plastic Packaging Tax (PPT) compliance for your business. From assessing PPT obligations to seamless registration and return submission, our expert team ensures your compliance journey is smooth and hassle-free.

Understanding Plastic Packaging Tax

Introduced on 1 April 2022, Plastic Packaging Tax (PPT) represents a shift in the UK’s approach to environmental taxation. Designed to promote the use of recycled plastic in packaging, PPT aims to curb plastic waste by encouraging sustainable practices. At Türner & Co, we specialise in guiding businesses through the complexities of PPT compliance.

PPT applies to plastic packaging components produced or imported into the UK containing less than 30% recycled plastic. From 1 April 2023, PPT is charged at GBP 210.82 per metric tonne of plastic packaging used.

Businesses involved in importing or manufacturing 10 tonnes or more of finished plastic packaging components in the next 30 days or in the last 12 months must register for PPT. The 10-tonne limit covers all plastic packaging regardless of the percentage of recycled plastic it contains.

If you are importing plastic packaging into the UK, you will also need to consider if your business is required to register for UK VAT. To read more about imports click here and to read more about UK VAT registration click here.

There are strict deadlines for PPT registration and penalties may apply if you do not register within the required time limit.

Certain exemptions exist for specific types of packaging, such as plastic packaging for licensed human medicine. Our team guides you through the intricacies of PPT, ensuring you understand your obligations and exemptions.

Our PPT compliance services

  • Assessment and registration: we evaluate whether your business’s PPT obligations and handle the entire registration process, including exemption assessments.
  • PPT return preparation and submission: we manage the preparation and submission of your PPT returns, ensuring they are accurate and compliant with HMRC requirements.
  • Continuous compliance monitoring: stay informed about evolving PPT regulations with our proactive compliance monitoring services.

Why choose Türner & Co?

We provide comprehensive advice and support, simplifying the complexities of PPT compliance for your business.

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For personalised advice or to learn more about our services Contact Türner & Co.

Frequently Asked Questions (FAQs)

What is Plastic Packaging Tax?

PPT is a tax on plastic packaging containing less than 30% recycled plastic. Its purpose is to encourage the use of more recycled plastic in packaging.

Do I need to register for PPT?

Registration is mandatory if you expect to manufacture or import 10 tonnes or more of plastic packaging in the next 30 days or have done so in the last 12 months.

Who pays PPT?

Businesses responsible for manufacturing or importing plastic packaging bear the cost of PPT. If you need to pay PPT, you will need to decide if and how the cost is reflected in your pricing.

Do I need to show PPT on an invoice?

No. The UK government is keen for businesses to show that PPT has been paid on invoices but there is no requirement for you do this. The legal requirement to include this wording was due to commence in April 2022 but has been delayed.

How do I pay PPT?

Quarterly PPT returns must be submitted to HMRC, with payments due by the last working day of the following month after the reporting period.

Looking for something else?

Head back to VAT or see all the services we offer.

Want to find out more?

Speak to our team and find out how we can get you up and running for your next venture in the UK.

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