HM Revenue & Customs (Plastic Packaging Tax) — packaging taxes in the United Kingdom
HM Revenue & Customs (Plastic Packaging Tax) publishes 1 rate row for packaging taxes in the United Kingdom for 2026, all at £229/tonne; the full schedule is on the page linked below. Last verified 2026-09-16
What this scheme is
HM Revenue & Customs (Plastic Packaging Tax) — This is a tax, not an EPR scheme — Plastic Packaging Tax is levied by HM Revenue & Customs under Part 2 of the Finance Act 2021 and is payable in addition to the packaging EPR fees invoiced by PackUK.
Declaration basis: GBP per tonne of finished plastic packaging components below the recycled-content threshold. Official site: gov.uk ↗. Official rates page: gov.uk ↗.
What it covers, and where the rows are on this site
| Stream | Year | Rows | Full schedule |
|---|---|---|---|
| Packaging taxes | 2022 | 1 | /packaging-taxes/#gb |
| Packaging taxes | 2023 | 1 | /packaging-taxes/#gb |
| Packaging taxes | 2024 | 1 | /packaging-taxes/#gb |
| Packaging taxes | 2025 | 1 | /packaging-taxes/#gb |
| Packaging taxes | 2026 | 1 | /packaging-taxes/#gb |
Only years with a page on this site are listed. A year this library holds but does not publish free of charge is not shown here and no figure from it appears on this page.
Representative rates
This library records no representative row for this scheme: the comparison table for this stream is built from rate ranges rather than from one row per category, so every figure stays on the pages linked above.
Where to go next
Provenance
This scheme's own pages — Addresses as recorded in this library's scheme entry. The read date behind every figure on this page is on the source that figure came from.
- https://www.gov.uk/government/organisations/hm-revenue-customs
- https://www.gov.uk/guidance/check-if-you-need-to-register-for-plastic-packaging-tax
How to cite
EPR Rates (2026). HM Revenue & Customs (Plastic Packaging Tax) — packaging taxes in the United Kingdom. https://eprrates.com/schemes/gb_hmrc_ppt/ · Retrieved 2026-09-17. CC BY 4.0.
@misc{eprratesschemesgbhmrcppt,
title = {HM Revenue & Customs (Plastic Packaging Tax) — packaging taxes in the United Kingdom},
author = {{EPR Rates}},
year = {2026},
url = {https://eprrates.com/schemes/gb_hmrc_ppt/},
note = {Retrieved 2026-09-17. CC BY 4.0}
}
Rate figures are extracted from the official publications listed under Sources; those source documents remain under their publishers' terms.