Plastic Packaging Tax Calculator 2025/26
Calculate your UK Plastic Packaging Tax liability for 2025/26. Enter the weight of plastic packaging manufactured or imported and the recycled content percentage to determine your annual tax bill at £217.96 per tonne.
Key Inputs
- Annual weight of plastic packaging manufactured in the UK (tonnes)
- Annual weight of plastic packaging imported into the UK (tonnes)
- Percentage of recycled content by weight in each packaging type
- Whether any packaging is exported (exported packaging may be exempt)
What You'll Get
- Taxable weight (tonnes — packaging with less than 30% recycled content)
- Annual Plastic Packaging Tax liability (£217.96/tonne for 2024/25)
- Exempt weight (packaging with 30%+ recycled content)
- Tax saving from increasing recycled content to 30% threshold
Important Notes — 2025/26 Rates & Caveats
UK Plastic Packaging Tax: £217.96 per tonne from 1 April 2024, increased from £210.82 in 2023/24. The tax applies to plastic packaging manufactured in or imported into the UK with less than 30% recycled content by weight. Threshold: 10 tonnes per year — businesses producing or importing less than 10 tonnes are exempt but must still register if they expect to exceed the threshold. Recycled content is measured by weight of recycled plastic as a percentage of total plastic in the packaging component. Composite packaging: only the plastic component weight is included. Exported finished goods containing plastic packaging are exempt from the tax.
Frequently Asked Questions
What is the Plastic Packaging Tax rate in 2024/25?
£217.96 per tonne — increased from £210.82 per tonne in April 2024. The rate is set to increase in line with the Consumer Price Index (CPI) annually. The tax applies to plastic packaging with less than 30% recycled content by weight. HMRC operates a "due diligence" defence — if you take reasonable steps to verify suppliers' recycled content claims and they prove false, you can avoid penalties though the tax may still be due.
Who pays Plastic Packaging Tax?
UK manufacturers who produce plastic packaging (whether filled or unfilled) and importers who bring plastic packaging into the UK, whether filled or unfilled. If you import plastic packaging as part of goods (e.g. bottles of shampoo), you are the importer responsible for the tax on the packaging. Businesses below 10 tonnes per year are exempt. Those expecting to exceed 10 tonnes in the next 30 days must register immediately with HMRC.
How is 30% recycled content measured?
By weight of recycled plastic content as a percentage of total plastic weight in the packaging component. If a bottle weighs 100g and contains 35g of recycled plastic, it has 35% recycled content and is exempt. Recycled content must be verified by evidence — certificates from suppliers, chemical fingerprinting or mass balance verification. HMRC can audit records for up to 6 years. The Government Chemist provides formal analysis in disputes.
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