Plastic Packaging Tax in Europe: UK, Spain & Italy Requirements Explained
Plastic Packaging Tax in Europe 2025: Scope, Rates, and Recycled Content Rules
What is the Plastic Packaging Tax in Europe?
The Plastic Packaging Tax (PPT) is not an EU-wide tax. Instead, individual countries such as the UK and Spain have introduced their own plastic packaging taxes on producers and importers. Italy has legislated a plastics tax but postponed its start date to 1 July 2026. Other EU countries, like the Netherlands, apply targeted levies on single-use plastics.
These taxes are designed to encourage the use of recycled plastic and reduce plastic waste. Businesses must comply with national registration, reporting, and payment rules, which are separate from—but often overlap with—Extended Producer Responsibility (EPR) obligations.
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Country-by-Country Plastic Packaging Tax Overview (2025)
United Kingdom (UK Plastic Packaging Tax)
- Rate: £223.69 per tonne from 1 April 2025
- Scope: Plastic packaging components manufactured or imported with less than 30% recycled content
- Threshold: Businesses handling 10 tonnes/year must register
- Compliance: Register with HMRC, file quarterly returns, maintain weight and recycled-content evidence, and add invoice statements if required
Spain (Plastic Packaging Tax – Impuesto especial sobre los envases de plástico no reutilizables)
- Rate: €0.45/kg of non-recycled plastic
- Scope: Non-reusable plastic packaging, semi-finished plastic items, and certain imports
- Compliance: Register with Spanish tax authorities, submit monthly/quarterly returns, keep supplier certificates for recycled content
- Penalties: Significant fines for incorrect recycled-content claims or late filing
Italy (MACSI Plastics Tax – Postponed)
- Planned Start Date: 1 July 2026
- Scope: Single-use plastic items (MACSI)
- Rate: To be confirmed at enforcement
- Action for Businesses: Monitor developments and prepare systems for weight and recycled-content tracking
Netherlands and Other EU States
- Netherlands: Surcharges on single-use plastic cups and food containers (paid at the point of sale, not by producers)
- Other countries: No broad PPT yet, but some apply eco-modulated EPR fees or product-specific levies
Is There an EU-Wide Plastic Packaging Tax?
No. The EU plastics own resource (since 2021) is a charge paid by Member States to the EU budget, based on the amount of non-recycled plastic packaging waste.
Businesses do not pay this directly; they only deal with national PPTs like the UK and Spain.
How PPT Relates to EPR and the Packaging & Packaging Waste Regulation (PPWR)
- PPT = a tax → focuses on recycled plastic content
- EPR = a responsibility system → funds collection and recycling of packaging waste
- PPWR (coming soon) → will set EU-wide design and recyclability rules, but does not impose a direct PPT on producers
Companies must separately comply with PPT and EPR reporting—even if the data overlaps.
Compliance Checklist for Businesses
To comply with PPT in Europe, companies should:
- Identify in-scope countries (UK, Spain, Italy, Netherlands, etc.)
- Register with tax authorities (e.g., HMRC, Agencia Tributaria in Spain)
- Collect data: packaging weight, polymer type, % recycled content
- Keep supplier evidence (certificates for recycled plastic)
- File returns on time (quarterly in UK, monthly/quarterly in Spain)
- Prepare for audits: maintain full documentation and reconciliations
FAQs on Plastic Packaging Tax in Europe
Is there one EU plastic tax for all countries?
No. Taxes are national, not EU-wide.
What is the UK Plastic Packaging Tax rate in 2025?
£223.69 per tonne (from April 2025).
What is Spain’s plastic packaging tax rate?
€0.45 per kg of non-recycled plastic.
When will Italy’s plastics tax start?
Planned for 1 July 2026.
Do PPT and EPR cover the same thing?
No. PPT is a tax, EPR is a producer responsibility scheme. They overlap in data needs but must be reported separately.
How RegSurance Supports PPT Compliance
At RegSurance, we help businesses comply with UK, Spanish, and Italian PPT rules by:
- Assessing which packaging is in scope
- Setting up registrations with tax authorities
- Designing systems for weight and recycled-content data
- Filing PPT returns and managing audits
- Aligning EPR and PPT data to reduce duplication and risk