Friday 29 July 2022 is the first deadline for filing and paying any plastic packaging tax (“PPT”) due. This is for the period to 30 June 2022. Any business which either manufactures plastic packaging in the UK, or imports plastic packaging into the UK, may need to submit a PPT return by 29 July 2022.
The first PPT return covers the period from the date the business became liable to the PPT (the earliest possible date is 1 April 2022) to 30 June 2022 with businesses required to register within 30 days. PPT is payable on plastic packaging components with less than 30 percent recycled plastic
The UK’s PPT came into operation on 1 April 2022. PPT returns became available to submit on the Government Gateway from the beginning of this month.
A business is required to register for the PPT if it:
- expects to import into the UK or manufacture in the UK 10 tonnes or more of finished plastic packaging components in the next 30 days; or
- it has imported into the UK or manufactured in the UK 10 tonnes or more of finished plastic packaging components since 1 April 2022.
More information is available on GOV.UK.