Plastic Packaging Tax & Extended Producer Responsibility

PPT returns to 30.06.25 must be filed by 31.07.25.

Our plastic packaging compliance service helps businesses subject to PPT and EPR reporting requirements who want to be compliant within the UK and EU by providing expert professional services tailored to their business.

Our plastic packaging compliance services are the only ones which can be delivered remotely and can be adapted for your business needs. Unlike other local providers, we can coordinate complaince services on a UK and EU scale.

Businesses that manufacture or import more than 10 tonnes of plastic packaging per annum are liable for Plastic Packaging Tax.

Hauliers, warehouses and onsellers supporting these businesses may have secondary liability for unpaid tax.

 
 

Plastic Packaging Tax is set at the rate of £223.69 per tonne of plastic packaging, effective from the 1st April 2025.

Once a business exceeds the 10 tonnes de minimis in any 12 months, it must register with HMRC. All businesses are required to report plastic packaging data and pay for the tax quarterly.

Many businesses are still largely unaware of the Plastic Packaging Tax and their potential liability. If you are liable, your business is required to be registered and should prepare for quarterly reporting and payments.

Errors or delays in the submission of returns to HMRC will incur penalties and interest. It is imperative that returns are made on time and accurately.

Secondary liability means that any business in the supply chain including hauliers, warehouses and subsequent sellers may be liable for the tax where they have not taken adequate steps to ensure the compliance of their customers.

Penalties for non compliance are onerous and in serious instances can include imprisonment.

Businesses which may be affected by the tax must assess whether the Plastic Packaging Tax will applies to them or their clients. Due diligence must be recorded and adequate.

EXTENDED PRODUCER RESPONSIBILITY (EPR)

UK businesses subject to PPT may also need to register for the EPR regime.

Extended Producer Responsibility (EPR) makes producers financially responsible for the full net costs of collecting and recycling household packaging waste. It aims to incentivise more sustainable packaging choices.

Key Dates & Milestones

  • October 2023 - Packaging data collection obligations began.

  • January 2025 - Legal enforcement of EPR obligations.

  • April 2025 - First packaging data submission deadline for small producers.

  • October 2025 - Invoicing and payments for 2024 data begin.

  • July 2026 - Modulated fees based on recyclability are introduced.

Confirmed 2025 Base Fees (£/tonne)

Material and fee (£/tonne)

  • Plastic - £423

  • Fibre-based composite - £461

  • Paper & cardboard - £196

  • Glass - £192

  • Steel - £259

  • Aluminium - £266

  • Wood - £280

  • Other materials - £259

Use of Revenues

Funds collected under EPR will be ringfenced to recycling and waste management. Local authorities must use the revenues for relevant infrastructure, education, and collections. Any underspend will be subject to clawback.

Modulated Fees from 2026

From July 2026, fees will be adjusted based on recyclability. Packaging will be assessed under the Recyclability Assessment Methodology (RAM) and classified as Red, Amber, or Green.

Who Must Comply?

Large producers (≥ £2M turnover and ≥ 50 tonnes packaging/year) must report data and pay fees.
Small producers (£1M–£2M turnover and ≥ 25 tonnes/year) report data only—no fee obligation.