Check which packaging is subject to Plastic Packaging Tax – GOV.UK

We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
Check what classifies as plastic, recycled plastic and packaging components, and if the packaging you manufacture or import is subject to the tax.
Plastic Packaging Tax is chargeable for each individual finished packaging component.
For the purposes of Plastic Packaging Tax, plastic means a polymer material to which additives or substances may have been added.
Cellulose-based polymers that have not been chemically modified, such as viscose, will not be treated as plastic for the purpose of Plastic Packaging Tax.
Other cellulose-based materials which are chemically modified, such as cellulose acetate, will be considered plastic.
Additives include materials such as calcium or dyes. When you assess the amount of plastic in a packaging component, the additives are classed as part of the plastic.
Plastics include polymers which are:
If a plastic packaging component is made from multiple materials but contains more plastic by weight (including additives which form part of the plastic) than any other substance, it will be classed as a plastic packaging component for the purposes of the tax.
The other substances which you need to consider are:
You will need to keep records to show what substances are in plastic packaging.
Examples of how to work out if multiple material packaging components are plastic are at the end of this guide.
When you are considering if a component contains more plastic by weight and it includes an adhesive, you need to check if the adhesive is plastic. If the adhesive does not meet the definition of plastic you must not treat it as ‘any other substance’ from the ‘other substance’ list when you are working out if the component contains more plastic.
Plastic packaging components containing 30% or more recycled plastic are not chargeable for the tax. However, they still count towards the 10-tonne threshold for packaging you manufacture or import in a 12-month period, and you must still keep records of it.
For the purposes of Plastic Packaging Tax, all plastic is assumed to be made using non-recycled (virgin) material, unless there is evidence that recycled material has been used.
Examples of how to work out the percentage of recycled plastic in your packaging are at the end of this guide.
Recycled plastic is plastic that has been reprocessed from recovered material by using a chemical or manufacturing process. This is so it can be used either for its original purpose or for other purposes. This does not include organic recycling.
Recovered material is pre-consumer plastic or post-consumer plastic that both:
Pre-consumer plastic is plastic that’s recovered from waste generated in a manufacturing process and subsequently processed by a reprocessing facility.
It does not include scrap or regrind which can be reused in the process from which it was generated after only minimal reprocessing, for example shredding and grinding.
However, where waste material is recovered and requires reprocessing involving melting and extrusion into pellets at a reprocessing facility before it can be reused, it can be treated by manufacturers as recycled plastic for any process.
Post-consumer plastic is plastic that’s generated by the end user of the product. The product can then no longer be used for its intended purpose.
The consumers are:
This includes returns of material from the distribution chain.
The reprocessing of pre-consumer plastic and post-consumer plastic can be completed either at a reprocessing site or within your own premises if you have the facilities. Examples of processes involved in reprocessing can include:
This list is not exhaustive.
There are 2 types of plastic packaging subject to the tax. These are packaging designed to be suitable for:
If your packaging is made up of several packaging components, you must account for Plastic Packaging Tax on each component.
Individual packaging components are generally manufactured separately before being assembled into a packaging unit. Examples include:
You should check whether each plastic packaging component that you manufacture, or import is subject to Plastic Packaging Tax.
A plastic packaging component is a product that’s designed to be suitable for use in the supply chain, from the manufacturer of the goods to the user or consumer. It can be used alone or in combination with other products.
If the packaging component meets the definition, it does not matter if it is produced or imported for use in the supply chain of the goods, or by a consumer or user.
It must do one or more of the following functions:
Examples of packaging components include plastic:
Find more examples of packaging designed for use in the supply chain.
For the purposes of Plastic Packaging Tax, single use consumer packaging is any single use product designed to be used by a consumer or domestic user in performing one or more of the following functions in respect of goods or waste:
These products would be used by the consumer rather than in the supply chain.
Examples of single use consumer packaging are:
Find more examples of packaging designed to be single use consumer packaging.
Find out when plastic packaging is exempt from the tax.
Before you start, you’ll need to know:
If you’ve used different materials to make your packaging component, you’ll need to work out the:
Start now
A 10-gram carton is made up of:
All 10 grams will be considered a plastic packaging component, as plastic is the heaviest material.
A 10-gram carton is made up of:
This component will not be considered a plastic packaging component, as plastic is not the heaviest material.
A 10-gram carton is made up of:
This component will not be considered a plastic packaging component, as plastic is not the heaviest material.
A plastic packaging component made up of:
To calculate the proportion of recycled plastic:
The calculation in this example is: 2 ÷ 4 = 0.5 × 100 = 50%
The tax would not be due, as the percentage of recycled plastic (50%) exceeds the threshold of the plastic element of the packaging.
Packaging component made up of:
To calculate the proportion of recycled plastic:
The calculation in this example is: 1 ÷ 5 = 0.2 × 100 = 20%
In this example, the percentage of recycled plastic does not meet the recycled plastic content threshold. The Plastic Packaging Tax is due on the entire 10g packaging component.
The section ‘Check if Plastic Packaging Tax applies to your component’ has been added.
Added translation
Examples of how to work out if multiple material packaging components are plastic and how to work out the recycled plastic content of plastic packaging components have been added.
Guidance about components that contain an adhesive has been added.
Information in the ‘Pre-consumer plastic’ section of the guide has been updated.
Information about cellulose-based material has been added in the ‘When packaging is considered plastic’ section, information about recovered materials and pre-consumer plastic has been added in the ‘Recycled plastic’ section and information about grinding has been updated in the ‘Reprocessing plastic’ section.
The section ‘How recovered material is reprocessed from pre-consumer plastic’ has been added.
Added translation
Links to more examples of packaging subject to Plastic Packaging Tax and information about packaging made up of several components have been added.
The page has been updated with more information about recycled plastic. The information about plastic packaging which is exempt from Plastic Packaging Tax has been moved to a new page.
First published.
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. We’ll send you a link to a feedback form. It will take only 2 minutes to fill in. Don’t worry we won’t send you spam or share your email address with anyone.

source