1. What is the UK Plastic Packaging Tax?

The Plastic Packaging Tax came into effect on 1 April 2022. It applies to plastic packaging components produced in or imported into the UK that do not contain at least 30% recycled plastic.

The current rate is £210.82 per metric tonne of plastic packaging (2025 rate).

2. Who Does It Apply To?

The tax applies to businesses that:

- Manufacture or import 10 tonnes or more of plastic packaging per year
- Import goods in plastic packaging (even if packaging is not the primary product)
- Use contract manufacturers or co-packers

Even if you outsource production, liability may still rest with you as the brand owner.

3. What is Considered 'Plastic Packaging'?

Plastic packaging includes:

- Wrapping films, shrink wrap, and pallet wrap
- Plastic lids and containers
- Food trays and pots
- Bubble wrap and polythene bags

The definition includes packaging that is predominantly plastic by weight.

4. What is Exempt?

The following are exempt from PPT:

- Packaging with at least 30% recycled content
- Packaging used for human medicines
- Packaging that is an integral part of the product (e.g., printer cartridges)
- Exported packaging (if exported within 12 months)

5. How to Stay Compliant

To comply with the Plastic Packaging Tax:

- Maintain clear records of packaging components and material composition
- Work with suppliers who can provide evidence of recycled content
- Register with HMRC if your business exceeds the 10-tonne threshold
- File PPT returns and pay due tax quarterly

6. Why This Matters to Your Business

Non-compliance can result in penalties, reputational risk, and unnecessary tax exposure. Switching to packaging that
meets or exceeds the 30% recycled threshold can reduce costs and support sustainability goals.

7. How Unipak Helps

At Unipak, all of our packaging products are 100% plastic-free and made from fully recycled corrugated materials. Our
solutions help you avoid PPT entirely while aligning with your environmental commitments.