Producers or importers of plastic packaging components are required to register if they pass a 10-tonne threshold1.
This includes non-resident persons who import finished plastic packaging into the UK on their own behalf, or manufacture plastic packaging in the UK2.
10-tonne threshold
On an ongoing basis, registration is required if a person has manufactured or imported 10 or more tonnes of finished plastic packaging components either:
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•ÌýÌýÌýÌý on any day, if there are reasonable grounds for believing that the 10-tonne threshold will be exceeded during the period of 30 days beginning with that day (the '30 days' test)3
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•ÌýÌýÌýÌý on the first day of any calendar month, where the 10-tonne threshold will be exceeded over the prior 12 months4
Note that from 1 April 2022 to 31 March 2023 in the first 12 months of the tax, it was not necessary to consider months prior to the commencement of the tax to determine if the registration threshold had been exceeded. A business
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Web page updated on 17 Mar 2025 14:46