Check which packaging is subject to Plastic Packaging Tax
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Check what classifies as plastic, recycled plastic and packaging components, and if the packaging you manufacture or import is subject to the tax.
Adapted edition
- Document type
- Reference Guide
- Format
- DOCX
- Pages
- 7
- Language
- English
- Version
- 1.0
- Updated
- 2026-09-16
- Category
- Governance & assurance
- Licence
- Open Government Licence v3.0
Description
Check what classifies as plastic, recycled plastic and packaging components, and if the packaging you manufacture or import is subject to the tax. Consult the original guidance for current legal and operational details.
Contents
- When packaging is considered plastic
- Components that contain an adhesive
- Recycled plastic
- Pre-consumer plastic
- Post-consumer plastic
- Reprocessing plastic
- Example of using plastic scrap or regrind in the manufacture of plastic packaging components
- Example of reprocessed pre-consumer plastic on site that can be treated as recycled plastic in plastic packaging components on or before 31 March 2027
- Example of reprocessed post-consumer plastic that can be treated as recycled plastic in plastic packaging components
- Packaging subject to the tax
- Packaging designed to be suitable for use in the supply chain
- Packaging designed to be single use consumer packaging
- Check if Plastic Packaging Tax applies to your component
- Examples of how to work out if multiple material packaging components are plastic
- Example of an item that is considered a plastic packaging component
- Examples of items that are not considered plastic packaging components
Source and licence
HM Revenue & Customs
AttributionHM Revenue & Customs, ‘Check which packaging is subject to Plastic Packaging Tax’ (updated 28 August 2026), reused under the Open Government Licence v3.0.
ChangesNeutral text-only adaptation from the official GOV.UK Content API body: headings, paragraphs, ordered and unordered list items and clickable source-link destinations in an appendix preserved. Images, logos, page design, accessible-format request widgets and linked attachments excluded; normalised whitespace, invisible format marks and typography.
Version history
- v1.016/09/2026