Packaging Tax Obligation Statement – Effective Date 1st April 2025
The Plastic Packaging Tax came into force on 1 April 2022 as part of the Government’s plan to incentivise the use of recycled material in the manufacturing of plastic packaging. This tax applies to all products manufactured using less than 30% Post-Consumer Recycled Polymer, with the tax rate initially set at £200/tonne.
Please note from the 1st April 2025 this will rise to £223.69/per tonne
There are some exemptions from the Packaging Tax however after careful consideration, we conclude that all bottles sold by Metaplast containing less than 30% PCR will be subject to the tax.
We confirm that Metaplast will be fully compliant under our manufacturer’s obligations to pay the Packaging Tax to HMRC in line with legislation, our suppliers of caps and closures have confirmed that they are also compliant, and they intend to pass the tax on at the point of sale.
The Packaging Tax will be passed on automatically and we have decided to display the value of the tax as a separate line item on Order Acknowledgements and subsequent Invoices. The value of tax is calculated based on the overall weight of the container and the tonne tax rate.
Customer price lists will be adjusted to clearly state the products liable for the tax and the associated tax value. If a product supplied on an ex-works basis by Metaplast is exported post-collection and sufficient evidence can be provided, as requested by HMRC, a credit for the packaging tax will be applied.
For more information call us on 01508 495342 or email: [email protected]. You can also download a copy of this information HERE