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Estimate UK Plastic Packaging Tax component by component. Enter weights and recycled content to see chargeable tonnes, the tax due at the current rate, and whether you are approaching the 10 tonne registration threshold.
Add each packaging component as its own line. If recycled content is under 30%, the full weight of that line is chargeable.
| Component | Weight (kg) | Recycled (%) | Status | Type |
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Results appear here when you press Calculate.
| Type | Weight (kg) | Chargeable (kg) |
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Plastic Packaging Tax (PPT) applies to plastic packaging components that are manufactured in the UK or imported into the UK and contain less than 30% recycled plastic by weight. The charge is applied to the full weight of an affected component, not only to the virgin portion, so a component that sits just under the 30% threshold is taxed on its entire weight. Components made with 30% recycled plastic or more are not chargeable, but they still count towards the registration threshold.
PPT is assessed component by component rather than across a finished pack. A bottle, its cap and its label are treated separately, so a bottle made with 35% recycled content can be exempt while a cap made entirely from virgin plastic is charged. Listing each component on its own line mirrors the way the assessment is meant to be carried out. Where an item is made from more than one material, it is treated as plastic packaging only when plastic is the heaviest material by weight.
Registration is based on the total weight of finished plastic packaging components manufactured or imported across a rolling 12 month period, and the threshold is 10 tonnes. Both chargeable and non chargeable in scope packaging counts towards it, which is why packaging that meets the 30% recycled threshold still needs to be recorded. Once the threshold is reached, you must register with HMRC, submit returns each quarter, and keep records for at least six years.
Some packaging sits outside the scope of the tax, including transport packaging used only to bring goods into the UK and the immediate packaging of licensed human medicines. Plastic packaging that is exported can also qualify for relief. Marking these lines as out of scope removes them from both the tax estimate and the threshold check.
HMRC treats plastic as virgin unless you hold evidence of recycled content, so the burden of proof sits with the manufacturer or importer. Keep supplier declarations, composition records and due diligence checks to support any recycled content claim and the figures reported on each return.
Two changes are planned for April 2027. Pre-consumer waste, meaning the offcuts and scrap produced during manufacturing, will no longer count as recycled content, which may move some currently exempt packaging back into the charge. From the same date, a mass balance approach will be allowed for attributing chemically recycled plastic. HMRC has also signalled a consultation on mandatory certification for businesses claiming the 30% recycled content relief. Modelling your exposure under both the current rules and the 2027 rules now will help you avoid surprises later.
Where the estimate shows a charge, lifting a component above 30% recycled content removes the tax on that component. Compare grades and suppliers across the PlastikCity network.