Country specific updates: UK

HMRC has updated its guidance to help businesses prepare for the new plastic packaging tax which comes into effect on 1 April 2022. Businesses which manufacture or import ten or more tonnes of plastic packaging over a 12 month period, are liable to register for the Plastic Packaging Tax.

The guidance provides useful information about:

• the definition of packaging, including examples of items in scope of the tax
• when packaging becomes taxable

HMRC will be issuing more information later in the year.

The updated guidance is available here.

DLA Piper Comment: The updated guidance is a timely reminder to businesses. The rate of the tax will be GBP200 per metric tonne of plastic packaging manufactured in, or imported into, the UK where the plastic used in its manufacture is less than 30% recycled. Businesses falling within scope must review record keeping practices and ensure they register. DLA Piper will be pleased to assist you with any questions.