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Plastic Packaging Tax returns

First Plastic Packaging Tax returns due this month

Businesses that are now liable for the Plastic Packaging Tax (PPT) will need to file their first returns this month.

The UK’s PPT took effect from 1 April 2022 and the first return will cover the period from the date the business became liable to register for the tax to 30 June 2022.

The return will become available to submit on the government gateway from 1 July 2022.

The deadline for completion of the return, and payment of any PPT due, is 29 July 2022.

The government says the PPT will incentivise businesses to use recycled plastic in the production of plastic packaging. Manufacturing or importing ten tonnes or more of plastic packaging containing less than 30% recycled plastic will be taxed at £200 per tonne.

When to submit your return

Once you have met the 10-tonne threshold and registered your liability for Plastic Packaging Tax you’ll need to submit a return to HMRC 4 times a year.

Your returns must cover an accounting period. The accounting periods are:

  • 1 April to 30 June
  • 1 July to 30 September
  • 1 October to 31 December
  • 1 January to 31 March

You must submit the return and pay any tax due no later than the last working day of the month following the end of the accounting period you are reporting.

For example, your return for the accounting period 1 April 2022 to 30 June 2022 must be submitted to HMRC on or before Friday 29 July 2022.

What to include on your return

You must give all weights in kgs and round them down to the nearest kg on your return.

To complete your return, you will need to know and report the total weights of any finished plastic packaging components that:

  • you manufactured in the UK in the accounting period
  • you imported into the UK in the accounting period
  • you exported in the accounting period, or you intend to export in the next 12 months
  • you manufactured or imported for use in the immediate packaging of licenced human medicines in the accounting period that were not and will not be exported
  • contain at least 30% recycled plastic content that you manufactured or imported in the accounting period that will not be exported
  • you have paid tax on in a previous accounting period, that another business has later converted or exported

Check what needs to be included and what records must be kept.

For further advice contact AJR & Co Ltd