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What is the Plastic Packaging Tax (PPT)?

This new tax, which came force on the 1st April 2022, applies to plastic packaging used in products imported into, or manufactured in the UK, that do not contain at least 30% recycled plastic for companies that produce in excess of 10 metric tonnes of plastic packaging per annum. 

 

What is the purpose of the tax?

The aim of the PPT is to encourage businesses to increase the use of recycled material in the production of plastic packaging for products. Demand for recycled material is expected to increase the collection and recycling of waste plastic thus reducing the amount which is landfilled or incinerated.

 

Cost

The PPT rate is £200 per metric tonne of chargeable plastic packaging components.

 

Our Actions

  • From the 1st April 2022 Full Support Healthcare Ltd (FSH) are calculating in scope, out of scope, and exempt packaging on a monthly basis to determine any PPT liability.
  • If the threshold of 10 tonnes is reached then as per its obligations the company will register with HMRC as liable to pay PPT on all applicable packaging used within FSH products imported into or manufactured in the UK.
  • FSH will report and with best endeavours complete HMRC tax declarations accurately.
  • If requested by HMRC, FSH will provide evidence for all exemptions and recycled content declarations.
  • FSH will carry out due diligence checks to ensure product specifications are and remain accurate.
  • FSH will identify, investigate and qualify alternative packaging methods for future targeted packaging improvements.

 

Declaration

If it is determined that there is a PPT liability now or in the future then Full Support Healthcare Ltd will assume all related PPT liabilities on all applicable packaging used within FSH products imported into or manufactured in the UK after 1st April 2022 at the rate of £200/tonne over the 10 metric tonne limit. The company hereby confirms that FSH customers shall not have any liabilities in respect of PPT on all applicable packaging used within FSH branded products purchased from the company.

 

FSH understands that we are in challenging times in terms of global environmental impacts and we all have a part to play in addressing threats to our planet.  FSH is fully committed to assessing, understanding and improving its environmental impact and performance.

 

Issued 10th May 2022