Any businesses that import plastic packaging into, or manufacture plastic packaging in, the UK and which have become liable to register for plastic packaging tax (PPT) will need to submit their first PPT return by this Friday (29 July 2022). Any such return will cover the period from registration to 30 June 2022 and can be filed now but must be submitted by the end of the week. Failure to do so may result in interest being charged and possible penalties.
PPT is payable on plastic packaging which contains less than 30% recycled plastic at a rate of £200 per metric tonne.
Further details about PPT can be found here and details of how to submit your return can be found here.
Businesses that manufacture plastic packaging in the UK, or import plastic packaging into the UK, may need to submit a plastic packaging tax return by 29 July 2022.
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