UK
A UK tax charged per tonne on plastic packaging containing less than 30 percent post-consumer recycled content.
The Plastic Packaging Tax applies to plastic packaging components manufactured in or imported into the UK where less than 30 percent of the plastic by weight is post-consumer recycled material. It is charged on the full weight of the component, not only the virgin share, which makes the 30 percent line a cliff edge rather than a slope.
Registration is required once the 10 tonne annual threshold is met or expected. Records must show recycled content by component with supporting evidence, and the burden of proof sits with the taxpayer.
The tax is separate from UK packaging EPR fees and from any PPWR obligation. A company selling in the UK and the EU pays both, on overlapping but differently defined datasets.
The share of a packaging component made from material recovered after consumer use, regulated by minimum targets under PPWR and taxed in the UK.
The UK's extended producer responsibility scheme, charging producers modulated per-tonne fees for household packaging waste.
The UK methodology that grades packaging red, amber or green and adjusts pEPR fees according to the grade.
Packgine resolves your packaging to component level and applies the rules of every market you sell into.