Initial guidance to help businesses prepare for the new Plastic Packaging Tax is now available on GOV.UK.

Get ready for the Plastic Packaging Tax provides a high-level overview of the tax and is designed to help manufacturers and importers of plastic packaging understand:

• If they will need to register for the tax
• What records they will need to keep
• What steps they will need to take to begin preparing for the introduction of the tax in April 2022.

Further information about the Plastic Packaging Tax contains additional detail around key definitions, registration, record-keeping, exemptions and reliefs.

You should read the above linked guidance if your business:

• manufactures or imports plastic packaging, including packaging made of bio-based plastics and plastic packaging around imported goods, such as plastic bottles full of drinks;
• buys plastic packaging (or goods that are supplied in plastic packaging);
• expect your plastic packaging to already contain 30% or more recycled plastic, or be exempt from the tax;
• exports plastic packaging or goods in plastic packaging from the UK.

More detailed guidance will be published later this year in advance of the introduction of the tax in April 2022.