Government has published a summary of responses to the recent consultation on Plastic Packaging Tax, alongside draft legislation for technical consultation. 

This legislation forms part of a wider set of announcements on tax policy as detailed in this Written Ministerial Statement. 

This document provides a summary of the responses to the consultation and the government’s decisions on the final policy design. Plastic Packaging Tax (PPT) will apply from 1st April 2022 and be legislated for in Finance Bill 2021.

This Plastic Packaging tax applies to plastic packaging produced in, or imported into, the UK, that does not contain at least 30% recycled plastic.