A question was asked about the Plastic Packaging Tax (PPT) which is due to come into force in April 2022. This is a new tax which will apply to any business which produces or imports into the UK more than ten tonnes of plastic packaging per annum. All businesses meeting or exceeding the ten-tonne threshold must register with HMRC. Plastic packaging will be taxed at £200/tonne unless evidence can be provided that the packaging in question contains more than 30% recycled content or is otherwise exempt. The legislation concerning this tax is The Finance Act 2021 (A 2021 c.26).Part 2. https://www.legislation.gov.uk/ukpga/2021/26/contents.
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