This is a new tax targeted at manufacturers and importers of plastic packaging. Tax will pertain to plastic packaging produced in, or imported into the UK which contain less than 30% recycled plastic.
Which Packaging is Considered Plastic?
Anything polymer material with any additives or substances added, on the other hand, cellulose-based polymers that are not chemically modified such as viscose are excluded from this tax.
Cellulose-based which are chemically modified, such as cellulose acetate will be considered plastic.
Additives comprise of materials such as calcium or dyes. Any assessment of plastic amount in packing component must have additives classed as part of the plastic.
Plastics include polymers which are:
biodegradable
compostable
oxo-degradable
Plastic packing made from multiple materials containing more plastic by weight + additives (which form part of the plastic) than other substances will be liable to tax.
You will also need to keep records what substances are in the plastic packaging. Some substances to consider are:
aluminium
steel
other metals
paper and board
wood
glass
any other substance
When checking your plastic component, ensure if any adhesives are included that the adhesive is in fact plastic. If it is not plastic, you must treat it as any other substance from the aforementioned substance list, and work out if whether the component contains more plastic.
30% Or more recycled plastic within plastic packaging is not chargeable for tax, nevertheless it will still applied in the 10-tonne for manufacturing or importing in a 12-month period which you still must keep records of.
For further information, please find link attached:
https://www.gov.uk/guidance/work-out-which-packaging-is-subject-to-plastic-packaging-tax