If you have manufactured or imported plastic packaging components which contain less than 30% recycled plastic, from 1 April 2022 you will need to pay Plastic Packaging Tax.
Introduced to provide an incentive for businesses to use recycled materials in plastic packaging, the goal for the tax is to create a demand for recycled materials, with the aim of stimulating higher levels of recycling, and diverting waste materials from landfills.
The tax will only be implemented on plastic packaging that does not contain at least 30% recycled plastic and applies to packaging that has been produced in and exported to the UK. The tax will be applied whether the packaging is unfilled or filled.
Guidance from Bira states that: “Bricks & Mortar stores will be affected by the new tax. As an indie shop owner, you will most likely be buying items that require packaging materials to ensure product safety, or you could buy packaging materials yourself such as carrier bags or for products that need posting. If the materials in both instances are plastic and are made up of at least 30% recycled plastic, you will not be affected by the tax. If however, the materials contain less than 30% or no recycled plastics, you will be affected by the tax.”
More information on the tax can be found at https://www.gov.uk/guidance/check-if-you-need-to-register-for-plastic-packaging-tax