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Plastic Packaging Tax (PPT) – Manufacturing
Plastic Packaging Tax (PPT) – Manufacturing
When and Where

This webinar provides insight on PPT from a manufacturing perspective, focusing on a manufacturers responsibilities and requirements. The webinar will be led by *Lucy Sutcliffe, Partner – Tax Advisory from our financial partner Azets.

The webinar will cover:

  1. Proof regarding avoiding any claims for joint and several liability – Onward supply of the products (plus reference to exemptions).  
  2. Clarification on VAT. Is it payable if there is a separate invoice for PPT?
  3. Registration criteria. What tonnage needs to be included and what period? The Two tests – looking forward and back.

* Lucy specialises in customs and excise duties providing technical advice, guidance and streamlining options and solutions for businesses involved in the movement of goods, imported into and exported from the UK, the EU and the rest of the world. Lucy also provides customs related advice on the impact of the UK's departure from the EU from 1st January 2022, the negotiations and customs changes that will impact the lasting trading relationship with the EU and the rest of the world. Prior to joining professional services Lucy held a senior strategy and policy role within HM Revenue & Customs. She also has a depth of extensive operational and practical customs and excise duty and international trade experience gathered over more than 20 years.

The UK Government will introduce a new Plastics Packaging Tax (PPT) on the 1st April 2022.  After this time tax at the rate of £200 per tonne will have to be paid on any plastic packaging that falls within the tax rules. The tax applies when the plastic packaging component does not contain a minimum of 30% recycled content. If you manufacture or import packaging, you will need to take steps to establish your status within the tax. Companies that manufacture or import more than 10 tonnes of plastic in 12 months will have to register and keep additional records to calculate and pay the tax if they are the company performing the last substantial modification before filling, packing and labelling. As printing has been designated as a 'substantial modification' many packaging producers will undertake the last substantial modification and be required to pay the tax.  

For more information click here.

For more guidance click here.

If you have any questions or queries email the Plastic Packaging Tax Helpdesk at [email protected] 


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