Businesses that manufacture or import more than 10 tonnes of plastic packaging per annum are liable for Plastic Packaging Tax.

Hauliers, warehouses and onsellers supporting these businesses may have secondary liability for unpaid tax.

Plastic Packaging Tax is set at the rate of £210.82 per tonne of plastic packaging, effective from the 1st April 2023.

Once a business exceeds the 10 tonnes de minimis in any 12 months, it must register with HMRC. All businesses are required to report plastic packaging data and pay for the tax quarterly.

Many businesses are still largely unaware of the Plastic Packaging Tax and their potential liability. If you are liable, your business is required to be registered and should prepare for quarterly reporting and payments.

Errors or delays in the submission of returns to HMRC will incur penalties and interest. It is imperative that returns are made on time and accurately.

Secondary liability means that any business in the supply chain including hauliers, warehouses and subsequent sellers may be liable for the tax where they have not taken adequate steps to ensure the compliance of their customers.

Penalties for non compliance are onerous and in serious instances can include imprisonment.

Businesses which may be affected by the tax must assess whether the Plastic Packaging Tax will applies to them or their clients. Due diligence must be recorded and adequate.

4 Eyes Ltd is able to provide your business with the support needed to ensure full compliance, timely reporting and accurate liability calculations.