Who is affected by this?
Companies that produce more than 10 tonnes of plastic packaging within 12 months or import it into the UK must register with the UK’s HM Revenue & Customs (HMRC) and file a quarterly tax return.
Swiss exporters, on the other hand, have to keep records of the weight and recycled content of plastic packaging and make this data available to the British importer.
Exemptions
Packaging containing at least 30% recycled plastic and packaging for the following purposes is exempt from the tax but must be included in the 10-tonne threshold.
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Packaging for medicinal products
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Transport packaging for imported goods
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Components permanently intended for a use other than packaging
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Packaging used in aircraft, ship or rail warehouses.
The UK Government has published a guide to the plastic tax on its website.
