The Plastic Packaging Tax will take effect from 1 April 2022 and impact businesses who manufacture in, or import into the UK plastic packaging with less than 30% recycled plastic content.
HMRC has produced a step by step guide that will help businesses work out when and who is liable to account for the tax, as well if their packaging is in scope of the tax. You can download and read this below.

HMRC's Plastic Packaging Tax guidance is on GOV.UK for more information about the tax.