If you have manufactured or imported 10 or more tonnes of plastic packaging since 1 April 2022, you may need to register for the tax.
You need to register for the Plastic Packaging Tax if you:
Expect to import into the UK or manufacture in the UK 10 tonnes or more of finished plastic packaging components in the next 30 days
Have imported into the UK or manufactured in the UK 10 tonnes or more of finished plastic packaging components since 1 April 2022 — this will change on 31 March 2023, when you will need to look back over the last 12 months on the last day of the month
You will need to pay Plastic Packaging Tax if you have manufactured or imported plastic packaging components which contain less than 30% recycled plastic.
Packaging should only contain recycled plastic where it is permitted under other regulations and food safety standards.