Plastic Packaging Tax (PPT) was introduced on 1 April 2022.

If your business manufactures or imports plastic packaging into the UK you may need to register for PPT, submit a PPT return and pay any tax due. 

If you were liable to register between 1 April and 30 June 2022 you must submit your PPT return and pay any tax due by 29 July 2022. 

Some helpful reminders on completing PPT returns and submitting payments. 

Important information – first returns and payments: 

• The PPT return needs to include plastic packaging your business manufactured or imported into the UK from when you became liable to 30 June 2022 (the first accounting period).
• The business must keep accounts and records to support the information provided: complete your quarterly PPT return. 
• Business accounts must show how the figures submitted on your PTT return were calculated, and records must show the evidence to support these figures. 
• Records and accounts must be kept for at least 6 years from the end of the accounting period, and record the weight in tonnes, kilograms, and grams.
• Tax due must be paid through your online PPT account. Payment can be made via Direct Debit, Bacs, CHAPS, Debit/Corporate credit card or Faster Payments.
• For a reminder of these steps and all return and payment dates for 2022-23 download the PPT flyer. 

PPT webinar recordings: 

Recordings of the latest PPT webinar sessions are available to watch on GOV.UK.

The ‘Introduction to Plastic Packaging Tax’ webinar includes new content setting out the returns, payments and relief process. All videos feature timestamps so it’s possible to navigate straight to the area of most interest. 

Guidance enhancements: 

Guidance for PPT is available at the collection page. The guidance continues to be enhanced and there are FAQs contained in the guidance pages 

Recent updates include:

• Support on how to claim tax relief on a return when plastic packaging components are exported in the same accounting period they are manufactured or imported.
• Presentation and additional clarity of the claiming a tax relief guidance page.
• New content on how to cancel a registration.
• New content on how to pay PPT.