UK Packaging EPR and Plastic Packaging Tax: Data and Records
Keep component weights and recycled-content evidence once, then use them for both Plastic Packaging Tax and EPR reports.
In Short
- Tax applies under 30% recycled.
- Register for PPT at 10 tonnes.
- Keep EPR evidence 7 years.
UK packaging businesses face two separate regimes. Plastic Packaging Tax, under Part 2 of the Finance Act 2021, charges a rate per tonne on finished plastic packaging components with less than 30% recycled plastic. Packaging extended producer responsibility, under the Producer Responsibility Obligations (Packaging and Packaging Waste) Regulations 2024 (SI 2024/1332), makes larger producers report packaging and pay towards its disposal. They use different tests and records. Orientation, not legal or tax advice. Sources checked 4 Oct 2026.
Plastic Packaging Tax: what is charged
Section 45 of the Finance Act 2021 sets the rate per metric tonne of chargeable plastic packaging components; the revised text shows £228.82, as amended by the Finance Act 2026. A component is chargeable when it is finished and the proportion of recycled plastic, measured by weight, is less than 30% of the plastic in it.
Two regimes, different tests
| Question | Plastic Packaging Tax | Packaging EPR |
|---|---|---|
| Law | Finance Act 2021 Part 2 | SI 2024/1332 |
| Trigger | 10 tonnes plastic packaging (s.55) | Turnover and tonnage size tests |
| What counts | Finished plastic components under 30% recycled | All packaging materials supplied |
| Records | Weights and recycled-content evidence | Data and evidence for 7 years (reg 34) |
- Law
- Plastic Packaging Tax
- Finance Act 2021 Part 2
- Packaging EPR
- SI 2024/1332
- Trigger
- Plastic Packaging Tax
- 10 tonnes plastic packaging (s.55)
- Packaging EPR
- Turnover and tonnage size tests
- What counts
- Plastic Packaging Tax
- Finished plastic components under 30% recycled
- Packaging EPR
- All packaging materials supplied
- Records
- Plastic Packaging Tax
- Weights and recycled-content evidence
- Packaging EPR
- Data and evidence for 7 years (reg 34)
More on plastic Packaging Tax: what is charged
Rates change by later Finance Acts, so read the current section before each return rather than reusing a figure from last year.
Plastic Packaging Tax: registration and evidence
Section 55 requires registration when a business has manufactured or imported 10 tonnes or more of finished plastic packaging components in the previous 12 months, or expects to in the next 30 days. Even below the 30% charge, you need evidence for the recycled content you claim, component weights and specifications.
More on plastic Packaging Tax: registration and evidence
Collect supplier evidence per component and batch. HMRC guidance on evidence, exemptions and the mass balance approach was not opened for this guide.
Packaging EPR: who is a producer, and what size
SI 2024/1332 assigns obligations by role: brand owner, packer/filler, importer, distributor, online marketplace operator and others. A large producer has turnover over £2 million and supplied more than 50 tonnes of packaging; a small producer has turnover over £1 million and more than 25 tonnes.
More on packaging EPR: who is a producer, and what size
Large producers report data and pay disposal fees; small producers have lighter reporting duties. Record the role you hold for each packaging item, because one product can involve several producers.
EPR Data and Record Keeping
Producers report packaging by material, weight and type, and large producers report more detail. Regulation 34 requires producers to keep the data they submit, and the evidence behind it, for at least 7 years after the end of the reporting period.
Worked Example: Tray TR-55 Component Record
More on ePR Data and Record Keeping
Build packaging weights per SKU from specifications and supplier data, multiply by units supplied, and keep the calculation. The same component data can feed both EPR reports and Plastic Packaging Tax returns.
Where V5 fits and where people decide
V5 keeps packaging specifications, component weights, supplier recycled-content evidence and shipments linked, with revision history and approvals. It does not calculate tax, file returns or submit EPR data.
More on where V5 fits and where people decide
Your finance and compliance people decide producer role, size, tax liability and what is reported. Scotland, Wales and Northern Ireland have their own regulators for EPR; check which rules and deadlines apply to each nation where you supply packaging.
Questions
What is the Plastic Packaging Tax recycled content threshold?
A finished plastic packaging component is chargeable when recycled plastic is less than 30% of its plastic by weight.
When must a business register for Plastic Packaging Tax?
Under section 55, when it has manufactured or imported 10 tonnes or more in the past 12 months or expects to in the next 30 days.
What makes a large producer under UK packaging EPR?
Turnover over £2 million and more than 50 tonnes of packaging supplied, under the size tests in SI 2024/1332.
How long must EPR data and evidence be kept?
Regulation 34 requires at least 7 years after the end of the reporting period to which the data relate.
Practical orientation, not legal advice. Rules differ by jurisdiction; your quality and compliance team decides what applies.
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