Plastic Packaging Tax has been put in place by HMRC to encourage the usage of recycled material in plastic packaging in the UK. All eligible businesses will be liable to pay £200 per tonne on plastic packaging on the market with less than 30% recycled plastic content. 

Companies that handle more than 10 tonnes of plastic packaging. The tax is payable on all plastic packaging with less than 30% recycled content. (Not applied to packaging that is not predominately plastic by weight).

Those likely to pay the tax are: Importers of finished goods, importers of empty packaging, plastic packaging manufacturers. Costs of products will increase for businesses selling plastic packaging, consumers, waste management companies. 

Yes, these are separate costs. 

Plastics used as transport packaging on imports.
Plastics packaging medicinal products
Plastics used in aircrafts, ship and rail goods stores.
Permanent plastics or for use other than packaging.

Each component is considered a separate entity and is classed as being “separable by hand”. Packaging that contains multiple materials but contains more plastic by weight than any other single substance will be a plastic packaging component for the purposes of the tax. For example, if a 10-gram item of packaging is made up of four grams of plastic, three grams of aluminium and three grams of cardboard, all 10 grams will be considered plastic packaging for the purposes of the tax.

ISO 14021:2016 states that recycled plastic included post-consumer plastic waste and pre-consumer plastic waste, with the exception of scrap and re-grind material. 

SSP is a Recycled Content Verification Scheme (RCVS) providing: 

  • Independent Third-Party Auditing
  • Certification across the recycled plastic supply chain
  • Scientific Laboratory-Based Approach (FLEX 6228 test standard)
  • The SSP certification can independently assure that recycled plastic materials and 100% post-consumer plastic. 
  • It can also independently assure the plastic products contain the 30% “post-consumer” recycled plastic content providing evidence that they are exempt from the Plastic Packaging Tax from April 2022
  • It can assure supply chain businesses (especially brand owners and retailers) that tax exemption claims are externally and independently verified to satisfy HMRC requirements.
  • It is a standard developed by consensus with industry experts and public consultation
  • Created with independent and rigorous facilitation (BSi)
  • Developed for the Packaging Industry.
  • Focused on techniques that handle pellets and end products
  • Standard is currently for rigid plastic only (films may be applicable in future).
  • Identifies the % content of Recyclate