Check which packaging is subject to Plastic Packaging Tax.

HMRC has provided guidance to help businesses determine if the plastic packaging they manufacture or import is subject to Plastic Packaging Tax. This applies to finished packaging components that are plastic-heavy by weight and designed for use in the supply chain or for single-use by consumers. Businesses must keep records of the substances used in their packaging and, before 1 April 2027, may count certain reprocessed pre-consumer plastic waste as recycled material.