What is the UK Plastic Packaging Tax (PPT) and how does it affect packaging procurement?

🛡️ Fact-Checked: Packaging Technical Team 📅 Published: 19 Aug 2026 ⏱️ Read Time: ~2 mins 👁 Views: 0

⚡ Direct Answer & Key Takeaways

Understand the UK Plastic Packaging Tax (PPT) — 30% recycled content threshold, per-tonne tax rates, exemptions, and compliance for businesses.

Comprehensive Guide & Technical Breakdown

What is the UK Plastic Packaging Tax (PPT) and how does it affect packaging procurement? - Custom Packaging Product Showcase — 📦 Product Showcase: What is the UK Plastic Packaging Tax (PPT) and how does it affect packaging procurement?

The UK Plastic Packaging Tax (PPT) applies to plastic packaging manufactured in or imported into the UK:

### Key Rules of the UK PPT:

The 30% Recycled Threshold: Plastic packaging containing less than 30% recycled plastic (PCR) is taxed at a flat rate of £217.85+ per tonne.

10-Tonne Exemption: Applies to businesses manufacturing or importing 10 tonnes or more of plastic packaging within a 12-month period.

Paperboard Exemption: 100% paperboard, corrugated cardboard, and packaging with under 50% plastic by weight is exempt from PPT.

### Business Strategy:
Switching from plastic mailer bags to 100% corrugated paperboard mailers completely bypasses PPT liabilities and reporting burdens.