What is the UK Plastic Packaging Tax rate?

From 1 April 2025 the UK Plastic Packaging Tax rate is GBP 217.85 per tonne of plastic packaging that contains less than 30% recycled plastic. The rate is uprated annually in line with CPI.

What is the 30% recycled content exemption?

Plastic packaging components that contain 30% or more recycled plastic by weight are not chargeable for the tax, though they still count towards the 10-tonne registration threshold and must be recorded.

What is the 10-tonne threshold?

You must register for and pay Plastic Packaging Tax if you manufacture or import 10 tonnes or more of finished plastic packaging components in a 12-month period. Below this you are exempt but should keep records to evidence it.

Does the EU have a plastic packaging tax?

There is no single harmonised EU plastic packaging tax; instead the EU levies an own-resource contribution on member states for non-recycled plastic packaging waste (EUR 800 per tonne), and the Single-Use Plastics Directive imposes product bans, marking and EPR duties that vary by country.

Is my data sent anywhere?

No. The calculation runs entirely in your browser using the published rate and thresholds. No packaging or volume data is transmitted or stored.

Plastic Packaging Tax Calculator

The UK Plastic Packaging Tax (PPT) charges a flat rate per tonne on plastic packaging that does not contain at least 30% recycled content, to incentivise recycled material. This free calculator works out your annual tonnage, applies the recycled-content exemption and the 10-tonne registration threshold, and computes your liability at the current rate. It also flags the separate EU Single-Use Plastics obligations. It is built for packaging procurement, finance and sustainability teams.

How it works

The calculation chains three rules:

Annual tonnage = unit weight (grams) × annual units ÷ 1,000,000, or your directly entered tonnage.
30% recycled-content exemption — if recycled content is 30% or more, the packaging is chargeable at GBP 0 per tonne but still counts towards the threshold. Below 30% it is chargeable.
10-tonne registration threshold — you must register and pay only if total finished plastic packaging is 10 tonnes or more in a 12-month period.

The tax is then chargeable tonnage × £217.85. The tool shows your total tonnage, whether you cross the threshold, the chargeable tonnage after the recycled-content test, and the resulting liability. The rate of GBP 217.85/tonne applies from 1 April 2025 and is uprated yearly by CPI.

Example and notes

Suppose you import 2,000,000 trays at 25 g each with 10% recycled content. Annual tonnage = 2,000,000 × 25 ÷ 1,000,000 = 50 tonnes. That is above the 10-tonne threshold and below 30% recycled, so all 50 tonnes are chargeable: 50 × £217.85 = £10,892.50. Raise the recycled content to 30% and the chargeable amount drops to £0, though you still register and report.

The EU has no single equivalent tax — instead member states levy an own-resource contribution and apply the Single-Use Plastics Directive (product bans, marking, separate EPR). Confirm specifics per country. Everything is computed locally.