United Kingdom Packaging Plastic Tax (PPT): PPT Registration and Data Reporting

The UK Plastic Packaging Tax (PPT) applies to finished plastic packaging components that contain less than 30% recycled plastic. The current tax rate is £223.69 per tonne (effective 1 April 2025). Registration is required when you manufacture or import 10 tonnes or more of finished plastic packaging components in the next 30 days (look-forward) or the last 12 months (rolling look-back). Businesses must register within 30 days of becoming liable and submit quarterly returns with supporting records retained for 6 years.

• Rate: £223.69/tonne from 1 Apr 2025 (previously £217.85 from 1 Apr 2024).
• Threshold: 10-tonne tests (30-day forward; 12-month rolling look-back).
• Filing: quarterly returns by the last working day of the month after each quarter.
• Records: retain required accounts/records for 6 years (by product line, exemptions, recycled content evidence).

Get access to our comprehensive PPT guide for the UK

United Kingdom EPR PPT Requirements for Manufacturers, Importers and Ecommerce

Under PPT, UK manufacturers and importers (including those importing filled packaging) are liable where components contain <30% recycled content. Online marketplace operators may have obligations under EPR for packaging separate from PPT; many UK businesses will need to comply with both PPT and EPR (data reporting and potential fees). 

• Manufacturers/importers: assess scope, apply the 10-tonne tests, and register if liable.
• E-commerce import flows: importing filled goods can create PPT liability.
• Dual compliance: PPT (tax) + EPR (data & fees) may both apply.

Covered and Exempted Packaging under United Kingdom PPT

Covered: components predominantly plastic by weight (including chemically modified cellulose like cellulose acetate). Biodegradable/compostable/oxo-degradable plastics are still “plastic” for PPT.

• Chargeable: plastic packaging with <30% recycled content.
• Exempt categories (tax not due):
  • Immediate packaging of licensed human medicine (MHRA-licensed medicinal products).
  • Set aside for non-packaging use (permanently recorded).
  • Transport packaging to import multiple goods into the UK.
  • Stores for international aircraft/ship/rail journeys.

  Note: Transport packaging on imports does not count towards the 10-tonne threshold; human-medicines and set-aside categories do count.

You must register if you expect to meet the threshold in the next 30 days or have met it in the last 12 months. Registration is due within 30 days of becoming liable. Groups may register with a UK representative member.

• Single businesses or groups (joint and several liability rules apply to partnerships and groups).
• Importers of filled plastic packaging are in scope.
• Exempt import transport packaging does not count towards threshold (but other exempt types may).

United Kingdom PPT Data Reporting

Maintain accounts and records by product line, with evidence for recycled content, exemptions, and export/credit claims. Keep records for 6 years. Your PPT return must cover specified weights by category (manufactured, imported, exported, intended-to-export, licensed human medicine, ≥30% recycled, conversions, etc.).

• Evidence to support recycled content calculations and exemptions.
• Export relief/deferral requires documentary proof (e.g., export declarations, bills of lading).
• Submit/amend returns via your PPT account; corrections allowed within 4 years.

United Kingdom PPT Schedule and Deadlines

Accounting periods: 1 Apr–30 Jun; 1 Jul–30 Sep; 1 Oct–31 Dec; 1 Jan–31 Mar. Return and payment deadline: last working day of the month after the period.

• Registration: within 30 days of becoming liable.
• Rate: £223.69/tonne from 1 Apr 2025.

United Kingdom PPT Non-Compliance Penalties

HMRC applies specific penalty regimes for late filing, late payment, and inaccuracies. Example: an initial £100 late filing penalty (escalating for repeat late filings), and 5% late payment penalties at key intervals. Interest may also apply.

• Late return: £100 (first), then £200/£300/£400 escalators; further penalties at 6 & 12 months (greater of 5% of tax due or £300).
• Late payment: 5% initial penalty; further 5% at 5 and 11 months if still unpaid.
• Inaccuracies: penalties based on potential lost revenue; HMRC may charge up to 100% for deliberate and concealed errors.

Common PPT Compliance Challenges in United Kingdom

• Material classification: proving predominance by weight; confirming that biodegradable/compostable plastics are still “plastic.”
• Recycled content proof: gathering robust supplier evidence for ≥30% claims.
• Threshold calculations: correctly excluding import transport packaging while including other exempt categories that count toward 10 tonnes.
• Export relief documentation: timely evidence to claim deferral/credit.
• Quarterly cadence: processes to meet the last-working-day deadline reliably.

Why choose RegSurance as your United Kingdom PPT Compliance Partner

RegSurance is a trusted PPT compliance service provider for international businesses needing to comply with United Kingdom packaging PPT rules. We support manufacturers, importers, and e-commerce sellers with complete PPT solutions — including PPT registration, packaging compliance assessments, ongoing regulatory updates, and accurate PPT data reporting for United Kingdom. With our in-depth knowledge of United Kingdom PPT requirements, we ensure your business stays fully compliant and up to date with changing legislation.

Get expert help with PPT requirements for United Kingdom with compliance assessment and data reporting

• Get a free PPT compliance Assessment
• Receive a personalized registration roadmap
• Book a 1:1 consultation with our experts
• Get access to our comprehensive PPT guide for the UK

Frequently Asked Questions — United Kingdom PPT (Top Searches)

• • 1) What is the current PPT rate? £223.69 per tonne from 1 April 2025.
  • 2) Who must register? Those meeting either the 10-tonne look-forward (30 days) or 12-month look-back test; register within 30 days.
  • 3) Do components with ≥30% recycled plastic pay PPT? No, but they still count toward the 10-tonne threshold (and records must be kept).
  • 4) Does transport packaging on imports count toward the threshold? No; it’s exempt and does not count toward the 10-tonne threshold.
  • 5) Is immediate packaging of licensed human medicine exempt? Yes, the exemption is for licensed human medicine.
  • 6) What are the filing periods and deadlines? Four standard quarters; returns and payments due by the last working day of the following month.
  • 7) How long must records be kept? 6 years from the end of the accounting period.
  • 8) What documents evidence export relief? Export declarations, bills of lading, CMRs, etc., to support deferral/credit.
  • 9) What are penalties for late filing/payment? Fixed late-filing penalties and 5% late-payment penalties (with further 5% at 5 and 11 months).
  • 10) Do biodegradable or compostable plastics count as “plastic”? Yes — they’re still “plastic” for PPT purposes.