Laws & policies / United Kingdom
UK — Plastic Packaging Tax (PPT)
- Type
- Tax
- Jurisdiction
- United Kingdom
- Current stage
- in application
- Impact
- high
- Last verified change
- 6 Oct 2026
- Next date
- 1 Apr 2027 The draft Regulations set out conditions for businesses to use a mass balance approach to account for chemically recycled plastic for Plastic Packaging Tax purposes from 1 April 2027.
A tax on plastic packaging components manufactured in or imported into the UK that contain less than 30% recycled plastic, in force since 1 April 2022.
Overview checked against the official sources · review record
Timeline of verified changes
- 6 Oct 2026On 6 October 2026, draft Regulations and a draft reference document on chemical recycling and adoption of a mass balance approach for Plastic Packaging Tax were published for technical consultation. The draft Regulations set out the conditions that businesses must meet to use a mass balance approach to account for chemically recycled plastic from 1 April 2027, including certification, auditing, monitoring and record-keeping requirements.
Source quote
The draft Regulations set out the conditions that businesses must meet if they wish to use a mass balance approach to account for chemically recycled plastic for Plastic Packaging Tax (PPT) purposes from 1 April 2027. The draft reference document sets out the methodology for applying dual-use factors where required. Both should be read alongside the relevant provisions of the Finance Act 2021, as amended by the Finance Act 2026, in particular sections 49, 49A and 49B.
- 1 Apr 2026The Plastic Packaging Tax rate rose to £228.82 per tonne from 1 April 2026.
Source quote
£228.82 per tonne from 1 April 2026
- 1 Apr 2022 → in forcePlastic Packaging Tax came into force on 1 April 2022 at £200 per tonne for plastic packaging components containing less than 30% recycled plastic.
Source quote
The tax came into force on 1 April 2022 and is charged at a rate of: - £200 per tonne from 1 April 2022