Plastic Packaging Tax: Time to submit your quarter three return and pay by 31 January 2023

HMRC’s Plastic Packaging Tax team have provided this latest reminder to check if you need to register for the Plastic Packaging Tax (PPT):Plastic Packaging Tax (PPT) was introduced on 1 April 2022. If you manufacture or import 10 or more tonnes of plastic packaging within a 12 month period you must register for PPT on GOV.UK, even if your packaging contains 30% or more recycled plastic.PPT also applies to plastic packaging that is imported already filled with goods – but you only need to account for the weight of the plastic packaging towards the 10-tonne threshold.If you’re liable to register or have already registered, from 1 January 2023 you must submit your PPT return and pay any tax due by 31 January 2023.

Reusable plastic crates and transport packaging for imported goods

Reusable plastic crates fall within the definition of transport packaging and are therefore exempt from PPT when imported filled with goods into the UK.This exemption also applies to pallet wrap and straps when used to import goods.However, all packaging imported unfilled into the UK is still subject to PPT.If you have previously accounted for reusable plastic crates on a PPT return where they were used to import goods into the UK, you can amend your return. Sign into your Plastic Packaging Account and select ‘View or amend submitted returns’. If you are due a repayment as a result of this, request one online via Submit your Plastic Packaging Tax return – GOV.UK (www.gov.uk).

Statements on invoices

HMRC remain committed to the importance of making clear where Plastic Packaging Tax (PPT) has been charged to encourage greater use of recycled plastic. Where possible, we encourage businesses liable to PPT to provide information about the tax paid on invoices to business customers.However, we will no longer be introducing this as a legal requirement.We will shortly be updating our guidance to reflect this and provide examples of other ways to make the tax visible to business customers, such as:

• Including information about the tax on your price lists to give an informed choice to customers
• Sharing how much tax has been charged on a regular basis or on request with your customers
• When making design decisions with customers, ensure more sustainable packaging solutions are considered

Guidance enhancements

Guidance for PPT is available at our collection page. We continue to enhance the PPT guidance pages to help address your frequently asked questions.HMRC has produced the following resources to support businesses:

• Guidance: visit the collection page for the latest guidance, including
• Help for manufacturers and importers to decide if they need to register for PPT
• Examples of packaging in and out of scope of PPT

• Step by step guides: read to learn about what is in scope, who is liable and needs to register
• Check if you need to register and are liable for PPT (Welsh version)
• Check if your plastic packaging is in scope of the PPT (Welsh version)

• Webinars: watch recordings of our PPT webinar sessions on GOV.UK. Both webinars have been updated to reflect developments to the transport packaging exemption.

For more info contact info@pagb.co.uk.

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