This tax will impose a flat fee of £200 per ton on primary, secondary or transit packaging containing less than 30% recycled content. It will directly affect manufacturers and importers of plastic packaging in the UK. Only companies with more than 10 tons within a year are obligated, and non-UK companies with more than 10 tons in a year must appoint a UK-based tax representative, who will then make the application on behalf of the foreign company.
Imported shipping packaging is exempt from tax, and no records need to be kept.
Obligated businesses must submit quarterly data to HMRC (UK Government tax department) on plastic packaging, measuring the recycled content for each component. Companies that process or import "plastic" packaging made from multiple materials must report the total weight of that packaging.
If you would like to know more about this topic, please contact Ramona Brunner via international@take-e-way.de or +49/40/750687-117.
For more information on our international compliance services related to the placing on the market of electronic equipment, batteries/accumulators and packaged products or packaging, please click here: https://www.take-e-way.com/services/international-compliance/
