Businesses that are now liable for the Plastic Packaging Tax (PPT) will need to file their first returns this month.
The UK’s Plastic Packaging Tax took effect from 1 April 2022 and the first return will cover the period from the date the business became liable to register for the tax to 30 June 2022.
The return will become available to submit on the government gateway from 1 July 2022.
The deadline for completion of the return, and payment of any Plastic Packaging Tax due, is 29 July 2022.
The government says the PPT will incentivise businesses to use recycled plastic in the production of plastic packaging. Manufacturing or importing ten tonnes or more of plastic packaging containing less than 30% recycled plastic will be taxed at £200 per tonne.
The government said: ‘Businesses who import plastic packaging need to check who is responsible for complying with and paying the PPT. This is unlikely to be the suppliers.
‘The retailer is the consignee and in control of the import, so are the businesses who will need to register for the tax where they pass the ten-tonne registration threshold.
‘If businesses import finished plastic packaging components using incoterms, they will need to agree with the other business about who is responsible for including the details on their Plastic Packaging Tax return and paying the tax.’
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