Guidance

Check examples of plastic packaging components that are chargeable for Plastic Packaging Tax

Find out which plastic packaging components are in and out of scope of Plastic Packaging Tax.

From:
HM Revenue & Customs
Published
16 December 2021
Last updated
12 October 2022 — See all updates

Documents

Packaging in and out of scope of Plastic Packaging Tax

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Details

Use this guidance to help decide if the packaging you manufacture or import is in the scope of Plastic Packaging Tax.

Published 16 December 2021
Last updated 12 October 2022 + show all updates

  1. The section 'Transport packaging' has been updated with examples of the items covered by the exemption.

  2. The list of examples in scope of the tax has been updated.

  3. The list of examples of packaging that are in and out of scope of Plastic Packaging Tax has been updated.

  4. The list of examples of packaging that are in and out of scope of Plastic Packaging Tax has been updated.

  5. Added translation

  6. A section has been added about plastic packaging components which are recorded as permanently set aside to be used for something other than packaging. This includes examples of products that are primarily used for something other than packaging.

  7. Mop buckets and home storage boxes added to examples of items that are not subject to the tax.

  8. First published.

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