UK Plastic Packaging Tax: Levy on Packaging with Less Than 30% Recycled Content
Reference for the UK Plastic Packaging Tax (PPT), which applies to plastic packaging components manufactured in or imported into the UK that do not meet a minimum recycled content threshold.
This is a regulated fee — required or governed by law in the jurisdictions below.
Overview
The UK Plastic Packaging Tax (PPT) came into effect in April 2022. It applies to plastic packaging components that are manufactured in or imported into the UK and that contain less than 30% recycled plastic by weight. The tax is charged at a rate per tonne (e.g. £217.85 per tonne from April 2025; rate is updated annually). Producers and importers of plastic packaging must register with HMRC, report, and pay the tax. The cost is often passed through the supply chain and may be reflected in product or shipping prices; some merchants show it as a separate line or incorporate it in pricing.
Fee schedule by jurisdiction
1 jurisdiction with active fee requirements.
| Jurisdiction | Fee |
|---|---|
| United Kingdom | £217.85 per tonne (from April 2025; rate subject to annual change) |
United Kingdom
£217.85 per tonne (from April 2025; rate subject to annual change)
Plastic packaging components with less than 30% recycled plastic by weight
Exemptions apply for small-scale production/import and for packaging that is 30%+ recycled. Must register with HMRC if above threshold.
Enforcement
Failure to register, report, or pay the Plastic Packaging Tax can result in HMRC penalties and interest.
Official sources
Shopify compliance
This is a mandatory fee — merchants selling in covered jurisdictions are legally required to collect it. Shopify requires that mandatory fees be clearly disclosed to customers before checkout. Use a Shopify app like Magical Fees to automate collection and ensure compliance.
This information is maintained by the Magical Apps team and reviewed annually. Always consult official government sources for the most current requirements.
Quick facts
- Regulation
- Plastic Packaging Tax (UK)
- Country
- United Kingdom
- Jurisdictions
- 1
- Category
- Eco-Participation Fees
Explore UK Plastic Packaging Tax in practice
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