The UK’s Plastic Packaging Tax (PPT) was introduced in April 2022. It was initially set at £200 per tonne (£210.82 since April 2023) and applies to importers and manufacturers of plastic packaging with less than 30% recycled content. HM Revenue & Customs (HMRC) has been seeking to raise more awareness of PPT and has indicated that the “soft landing” first year of the new tax has ended, and enforcement should now be expected for non-compliance.

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