Materials & compliance
What is the UK Plastic Packaging Tax, and how does recycled content avoid it?
Short answer
The UK Plastic Packaging Tax, in force since 1 April 2022, is charged per tonne on plastic packaging made in or imported into the UK that contains less than 30% recycled plastic. UK manufacturers and importers pay it, including on packaging around imported goods. Packaging with 30% or more recycled content is exempt; AVI's rPET grades are certified to EN 15343 to document the percentage.
Part of the guides: Exporting packaging: cartons, pallets and container loads and Plastic packaging rules and taxes: a guide for buyers and exporters
- In force since1 April 2022
- Exemption30% or more recycled plastic
- Who paysUK manufacturers and importers
Recycled content from AVI
- Plastic Tax & EPR Compliance, Market by MarketHow AVI Global Plast helps FMCG and export customers meet plastic tax and EPR recycled-content requirements across...
- rPET Sheets for Thermoforming, Printing & PackagingrPET sheet from AVI Global Plast — 30% to 100% recycled content, 150–1,300 micron range, EN 15343 certified for...
How it works
- What is taxed: each plastic packaging component, filled or empty, made in the UK or imported.
- The threshold: a component with at least 30% recycled plastic by weight is not taxed.
- Who pays: the UK manufacturer, or the importer for packaging that arrives from abroad.
- Evidence: the business must keep records proving the recycled content.
Why exporters care
UK buyers want packaging that clears the 30% line with paperwork that stands up to HMRC. AVI supplies rPET at the recycled-content grade the customer needs, with EN 15343 traceability and Intertek verification for qualifying grades, so the importer has documented content, not just a supplier's statement.
Related questions
How much is the UK Plastic Packaging Tax?
It is a rate per tonne set by HMRC and raised each April. Check the current rate on GOV.UK.
Who has to register?
Businesses that make or import 10 tonnes or more of plastic packaging in 12 months must register with HMRC, even if their packaging is exempt.
Is this the same as EPR?
No. Extended Producer Responsibility is a separate scheme that charges for packaging waste. A pack can be exempt from the tax and still count under EPR.