Who should register
From 1 April 2022, you must register for Plastic Packaging Tax if you’ve manufactured or imported 10 or more tonnes of plastic packaging within the last 12 months, or if you plan to do so in the next 30 days.
This includes non-resident taxpayers who import finished plastic packaging into the UK on their own behalf, or manufacture finished plastic packaging in the UK.
The importer will generally be the consignee on the importation documents, unless they provide records showing they are acting on behalf of someone who’s controlling the import, and are using the consignee to store goods on their behalf.
If you import packaging components using incoterms, you should make sure you and other businesses involved understand on whose behalf the packaging components are being imported, as they are responsible for accounting for Plastic Packaging Tax. The tax becomes due when the goods are imported, but it’s paid quarterly in arrears, rather than at the time of import.
If you’re a partnership or other unincorporated body
You must register if at least one partner (or person carrying out business) has manufactured or imported 10 or more tonnes of finished plastic packaging components within the last 12 months, or will do so in the next 30 days.
All members will then be joint and severally liable for Plastic Packaging Tax.
If you’re a member of a business group
You can register as a group. This allows for only one of the businesses to complete returns and make payments on behalf of all members of the group.
Before you register
There are 2 tests to check if you need to register. You must look back over the last 12 months and look forward to the next 30 days.
If you meet either of these tests, you must register for the tax.
Find examples of applying these tests.
Look back over the last 12 months
You must register if you’ve manufactured or imported 10 tonnes or more of finished plastic packaging in the last 12 months.
You should check how much finished plastic packaging you manufactured and imported each month, over the last 12 months. If you meet the 10 tonne threshold, you will be liable from the first day of the month.
You will have 30 days to register from the date you met or exceeded the threshold.
As the tax starts on 1 April 2022, this test works differently between 1 April 2022 and 30 March 2023. You only need to look back to 1 April 2022.
Look forward to the next 30 days
You must register if you will manufacture or import 10 tonnes or more of finished plastic packaging within the next 30 days. This test can be applied at any time.
If you expect to meet or exceed the 10 tonne threshold, you will be liable from the date you had reason to expect you would reach the threshold.
You will have 30 days to register from the date you met or exceeded the threshold.
How to record your results of the tests
If you meet either of the tests and need to register, you should keep a record of how you worked this out and evidence proving your outcome.
If you do not meet either of the tests and are not required to register, you should keep records demonstrating that you manufacture or import less than 10 tonnes per year of finished plastic packaging, including filled packaging.
Find out more about keeping records and accounts.
When to register
You must register for Plastic Packaging Tax within 30 days of becoming liable for it. You must pay the tax on all chargeable components from the day you’re liable to register.
Register for Plastic Packaging Tax
Find out how to register for the tax.
