Templates for supply of plastic packaging subject to Plastic Packaging Tax

A new plastic packaging tax (“PPT”) was introduced by the Finance Act 2021. It created a liability for this tax on producers of relevant plastic packaging items and on those who arrange to have such packaging imported for them.

The documents in this subfolder include a number of templates which can be used where a seller of goods has incurred PPT on those goods.

The templates are designed to allow the seller to recharge to a buyer the amount of the PPT that the seller has incurred where the seller decides to recoup it by adding it as an additional part of the price. These templates also include other material designed to help sellers of plastic packaging comply with the PPT provisions of the Finance Act.

Templates for supply of plastic packaging subject to Plastic Packaging Tax is part of Business . Just £38.50 + VAT provides unlimited downloads from Business for 1 year.

Frequently Asked Questions

How much is Plastic Packaging Tax? +

For the 2026 to 2027 year the rate is 228.82 pounds per tonne of chargeable plastic packaging, up from 223.69 pounds the year before. It is charged per tonne on packaging that fails the 30 percent recycled-content test. Because the rate is revised annually, check the current figure on GOV.UK before you fix a recharge in a contract. The templates here let you add the tax you have incurred to your price.

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