The Plastic Packaging Tax (General) (Amendment) Regulations 2023

Jurisdiction: United Kingdom

Commencement: 1st July 2023

Amends: The Plastic Packaging Tax (General) Regulations 2022

Mini Summary

The Plastic Packaging Tax (General) Regulations 2022 sets out detailed administrative requirements, which come into force on 1st April 2022. Definitions are given to establish when a plastic packaging component is considered ‘finished,’ and therefore chargeable to the tax. It also details record keeping and weighing requirements and how to determine the recycled plastic content. The Plastic Packaging Tax only applies to packaging components containing less than 30% recycled plastic, however organisations that manufacture or import 10 or more tonnes of plastic packaging annually must register for the tax.


Various duties apply.



Changes are made to the method in which tax credits are claimed in respect of the Plastic Packaging Tax (PPT). It allows organisations to claim for a tax credit which arises in the same accounting period as the claim.

Previously, organisations were prevented from doing so due to technical issues, and as an interim measure, they were provided guidance on how to claim a tax credit in this circumstance.

This change ensures that The Plastic Packaging Tax (General) Regulations 2022  is aligned with guidance on the process of claiming a tax credit using the PPT online service.


Link to full government text


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