Plastic Packaging Tax is charged at £223.69 per tonne (April 2025)

Plastic Packaging Tax

Plastic Packaging Tax (PPT) is a UK governmental legislation designed to reduce single-use virgin plastic packaging and increase the use of recycled plastic packaging.

Packaging made from at least 30% recycled plastic is PPT exempt. We have a wide range of recycled plastic products here.

The tax only applies to plastic packaging manufactured or imported into the UK; this means that goods imported and then exported within a twelve month timescale may be eligible for a credit from HMRC.

Invopak includes PPT as a separate line on your invoice to help make these costs clear.

Plastic Tax FAQ's

  • What is classed as packaging?

    For the purposes of PPT, packaging is defined as products used for the containment, protection, handling, delivery and presentation of goods.

  • Who needs to register for PPT?

    Businesses need to register for PPT if they have manufactured or imported 10 tonnes, or more, of plastic packaging within a 12 month period.

    Please click the link below for a step by step guide from HMRC:

    Step-by-step guide to registering for PPT

  • Will Recycled products be cheaper?

    Yes, overall recycled plastic containers are cheaper than virgin plastic. Generally, virgin and recycled containers are the same price per unit but because no PPT is added to recycled products, they work out cheaper overall.

    Please note, PPT is calculated at checkout.

  • Can I use Recycled Plastic Products for Food and Beverages?

    We offer some multi-layer products that have a recycled plastic core with virgin plastic layers/ these are food grade.

    However, the majority of recycled plastic products are not food grade.

    Please see individual product specifications to confirm whether an item is food grade.

  • Is transport packaging exempt?

    PPT does not apply to Tertiary or Transport packaging as long as it is used to transport multiple sales units or grouped packaging AND to prevent damage during transportation. This means that Invopak will not be charging PPT on pallet wrap or straps. Transport packaging does not count towards the 10 tonne threshold for registration. For a full list of Transport exemptions please click the link below:

    HMRC Transport Packaging Exemptions

  • How do I claim back PPT on exported products?

    In order to claim a credit from HMRC you must keep records to show the weight of the packaging and the date it was exported, to prove it has been exported within the necessary 12 month timeframe. For a full list of appropriate documentation for HMRC purposes please click the link below:

    HMRC Record Keeping and Accounts Guidance

  • How does it affect VAT?

    PPT must be included for VAT purposes, so VAT is charged on the product cost and PPT.

  • Are any plastic products exempt?

    Certain products will be exempt, including products used for packaging licensed medicine. Other products will be exempt from the charge but may still count towards the 10 tonne threshold for registration.

    HMRC Record Keeping and Accounts Guidance

Recycled plastic grey bucket and recycled plastic white jerry can on a white background

Switch & Save

Recycled Plastic containers are exempt from PPT and with this in mind, switching to recycled plastic containers could save you money.

For example, PPT tax on a pallet of 500ml white cylindrical bottles is £278.76. By choosing our recycled plastic alternative and not paying PPT you are saving £278.76.

Plastic tax is calculated at checkout. to view how much PPT you will be charged simply add an item to your basket, go to 'view basket' and it will show a breakdown.

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Plastic Tax Exempt Ranges

What are the alternatives?

There are a range of alternatives available including packaging made from PCR (Recycled Plastic), tinplate and aluminium. Please see below to explore alternatives.

Switch & Save

Recycled Plastic Containers

Recycled plastic containers are also known as Post Consumer Resin (PCR). PCR is also called post consumer recycled, post consumer regrind or post consumer recyclate, they all refer to products that contain recycled plastic. PCR products that include 30% or higher levels of recycled plastic are not liable for PPT.

For the container to maintain its integrity & performance, it has to have the right blend of PCR and virgin material, which is why the threshold is 30%. At Invopak we are increasing our PCR range as more products come to market, including a new PCR bucket range, as well as a wider variety of Jerry cans and HDPE bottles.

As recycled plastic containers as exempt from Plastic Packaging Tax, you can save money by switching. Click here to find out more.

View Recycled Plastic Containers

Metal Recycles Forever

Metal Packaging

Metal packaging is also plastic packaging tax exemption, so aluminium bottles, lever lid tins and metal pails are unaffected. Even if a metal container includes plastic parts, as long as plastic is not the heaviest component plastic packaging tax will not apply, so a metal bottle with a plastic shroud is not liable for the PPT charge.

We are one of the biggest suppliers of metal packaging in the UK and they are one of our fastest growing ranges. Metal can also be recycled forever, making it an excellent choice for the environment.

See our full selection of metal containers here.

View Metal Containers

An introduction to Plastic Packaging Tax (PPT)

Product information sheets

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Need help?

Feel free to reach out to the team with any questions you have at sales@invopak.co.uk or by calling 0161 366 4451