Think your business can ignore the plastic packaging tax deadline?

The government’s new plastic packaging tax (PPT), intended to combat the use of single-use plastic and encourage greater reliance on recycled plastics, will come into force on 1 April 2022, explains Grace King, indirect tax manager at RSM

A quick look at supermarket shelves suggests that some businesses are coming to grips with this while others are not.

Manufacturers and importers of plastic packaging products will be required to pay plastic packaging tax at £200 per tonne on ‘chargeable plastic packaging components’ that fall within the scope of the new tax.

As plastic packaging is used in a wide range of sectors, many businesses are likely to be impacted. Just some of these businesses include:

• retailers – importing products such as bin liners, water/fizzy drink bottles and carrier bags;

• manufacturers – manufacturing or importing plastic packaging materials or components;