This is a new tax which will apply to UK manufacturers of plastic packaging, importers of plastic packaging, business customers of manufacturers and importers of plastic packaging, and consumers who buy plastic packaging or goods in plastic packaging in the UK.
Manufactures and importers of less than 10 tonnes of plastic packaging per year will be exempt from this tax.
The tax applies to packaging which does not contain at least 30% recycled plastic.
The tax will take effect from 1 April 2022.
Legislation will be introduced on the details of this tax, but it is expected to be £200 per tonne for packaging with less than 30% recycled material.
