Consultation on Plastic Packaging Tax policy design

News article

Government consultation seeks views on areas of the Plastic Packaging Tax which have been further refined on the countdown to the implementation date of April 2022

At Budget 2020, the government announced key decisions it has taken for the design of the Plastic Packaging Tax in light of stakeholder responses to the previous consultation in 2019. This included:

  • extending the scope of Plastic Packaging Tax to imported filled plastic packaging that does not contain at least 30% recycled plastic content, rather than just imports of unfilled plastic packaging
  • exempting businesses that manufacture or import less than 10 tonnes of plastic packaging in a 12 month period from the requirement to pay the tax - this will ensure the administrative burden and cost of collecting the tax are not disproportionate to the environmental harms the tax seeks to address

The government's consultation document provides more information on these announced areas, as well as asking for views on areas of the tax design which have been further refined ahead of the tax commencing in April 2022.

The government would like to hear from businesses, individuals, tax advisers, trade and professional bodies and other interested parties.

You can download the consultation document and find ways to respond to the consultation on the GOV.UK website.

The consultation has been extended and will now close at 11:45pm on 20 August 2020.

First published 12 March 2020