As of April 2022, any plastic packaging that does not contain at least 30% recycled plastic content will be subject to the Plastic Packaging Tax. This will be charged at a rate of £200 per metric tonne of plastic used.
Plastic packaging containing 30% or more recycled plastic still counts towards the 10-tonne threshold for packaging you manufacture or import in a 12-month period. Therefore, you must still keep records of it.
PPT webinars: April sessions
You can watch recordings of previous sessions Help and support for tax agents and advisers – GOV.UK (www.gov.uk) The webinar recordings include timestamps so you can go straight to your area of interest.