A new Plastic Packaging Tax will take effect from 1 April 2022 and will encourage the use of recycled rather than new plastic within plastic packaging. 

The tax will apply to plastic packaging manufactured in, or imported into, the UK where the plastic used in its manufacture is less than 30% recycled. 

The rate of the tax will be £200 per metric tonne of plastic packaging and organisations will need to keep records and, in most cases, register for the tax, even if all the packaging you manufacture or import contains more than 30% recycled plastic.

CILT would recommend that members using plastics in their operation read the current guidance. 

Be aware that this legislation covers not only packaging plastics (including sealing tape) but also includes plastic around products (e.g. imported pizza, clothing etc.)

HMRC are indicating that there will apply a degree of pragmatism but will expect businesses to carry out due diligence with suppliers to understand the composition of the plastics and weight component.