Who should register
From 1 April 2022, you must register for Plastic Packaging Tax if you’ve manufactured or imported 10 or more tonnes of plastic packaging within the last 12 months, or if you plan to do so in the next 30 days.
This includes non-resident taxpayers who import finished plastic packaging into the UK on their own behalf, or manufacture finished plastic packaging in the UK.
The importer will generally be the consignee on the importation documents, unless they can demonstrate by other records that they are acting on behalf of someone who is controlling the import and using the consignee to store goods on their behalf.
You must register for Plastic Packaging Tax within 30 days of becoming liable to do so, and you will need to pay the tax on all components on which it is due from the day that you become liable to register.
If you’re a partnership or other unincorporated body
You must register if at least one partner (or person carrying out business) has manufactured or imported 10 or more tonnes of finished plastic packaging components within the last 12 months, or will do so in the next 30 days.
All members will then be joint and severally liable for Plastic Packaging Tax.
If you’re a member of a business group
You can register as a group. This allows for only one of the businesses to complete returns and make payments on behalf of all members of the group.
Tests you must carry out
There are 2 tests to consider when checking if you need to register. You must look back over the last 12 months and look forward to the next 30 days.
If you meet either of these tests, you must register for the tax.
Find examples of applying these tests.
Look back over the last 12 months
You must register if you have manufactured or imported 10 tonnes or more of finished plastic packaging in the previous 12 months.
You should check each month how much finished plastic packaging you have manufactured and imported over the previous 12 months. If you meet the 10 tonne threshold, you will be liable from the first day of the month.
You will have 30 days to register from the date you met or exceeded the threshold.
As the tax starts on 1 April 2022, this test works differently between 1 April 2022 and 30 March 2023. You only need to look back to 1 April 2022.
Look forward to the next 30 days
You must register if you will manufacture or import 10 tonnes or more of finished plastic packaging within the next 30 days. This test can be applied at any time.
If you expect to meet or exceed the 10 tonne threshold, you will be liable from the date you had reason to expect you would reach the threshold.
You will have 30 days to register from the date you met or exceeded the threshold.
Recording the results of the tests
If you meet either of the tests and need to register, you should keep a record of how you worked this out and evidence proving your outcome.
If you do not meet either of the tests and are not required to register, you should keep records to show you manufacture or import less than 10 tonnes per year of finished plastic packaging, including filled packaging.
Find out more about keeping records and accounts.
Register for Plastic Packaging Tax
Find out how to register for the tax.
Who should register
From 1 April 2022, you must register for Plastic Packaging Tax if you’ve manufactured or imported 10 or more tonnes of plastic packaging within the last 12 months, or if you plan to do so in the next 30 days.
This includes non-resident taxpayers who import finished plastic packaging into the UK on their own behalf, or manufacture finished plastic packaging in the UK.
The importer will generally be the consignee on the importation documents, unless they can demonstrate by other records that they are acting on behalf of someone who is controlling the import and using the consignee to store goods on their behalf.
You must register for Plastic Packaging Tax within 30 days of becoming liable to do so, and you will need to pay the tax on all components on which it is due from the day that you become liable to register.
If you’re a partnership or other unincorporated body
You must register if at least one partner (or person carrying out business) has manufactured or imported 10 or more tonnes of finished plastic packaging components within the last 12 months, or will do so in the next 30 days.
All members will then be joint and severally liable for Plastic Packaging Tax.
If you’re a member of a business group
You can register as a group. This allows for only one of the businesses to complete returns and make payments on behalf of all members of the group.
Tests you must carry out
There are 2 tests to consider when checking if you need to register. You must look back over the last 12 months and look forward to the next 30 days.
If you meet either of these tests, you must register for the tax.
Find examples of applying these tests.
Look back over the last 12 months
You must register if you have manufactured or imported 10 tonnes or more of finished plastic packaging in the previous 12 months.
You should check each month how much finished plastic packaging you have manufactured and imported over the previous 12 months. If you meet the 10 tonne threshold, you will be liable from the first day of the month.
You will have 30 days to register from the date you met or exceeded the threshold.
As the tax starts on 1 April 2022, this test works differently between 1 April 2022 and 30 March 2023. You only need to look back to 1 April 2022.
Look forward to the next 30 days
You must register if you will manufacture or import 10 tonnes or more of finished plastic packaging within the next 30 days. This test can be applied at any time.
If you expect to meet or exceed the 10 tonne threshold, you will be liable from the date you had reason to expect you would reach the threshold.
You will have 30 days to register from the date you met or exceeded the threshold.
Recording the results of the tests
If you meet either of the tests and need to register, you should keep a record of how you worked this out and evidence proving your outcome.
If you do not meet either of the tests and are not required to register, you should keep records to show you manufacture or import less than 10 tonnes per year of finished plastic packaging, including filled packaging.
Find out more about keeping records and accounts.
Register for Plastic Packaging Tax
Find out how to register for the tax.
