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Ask an expert: Plastic packaging tax: ‘finished’ products and exports


I am the tax manager of a UK business which manufactures food packaging. We purchase the raw materials which undergo processing in our plants including injection moulding and extrusion. Some of our products are supplied on for further processing such as shaping and cutting whilst others are supplied ready for distribution. End users of our products are in the UK and abroad. Are we subject to the new plastic packaging tax?


With effect from 1 April 2022 the UK government has introduced the plastic packaging tax (PPT) to incentivise businesses to use recycled plastic for packaging purposes.

Broadly and subject to some limited exemptions PPT applies to ‘plastic packaging components’ manufactured in or imported into the UK by businesses where such packaging does not contain at least 30% recycled plastic. A ‘packaging component’ is any product designed to be suitable for use ...

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