Plastic Packaging Tax

Thursday, 2 September 2021

The Treasury has published draft legislation introducing a new plastic packaging tax which will come into operation on 1 April 2022.

This is a new tax that will apply to plastic packaging manufactured in, or imported into, the Island and the UK, that does not contain at least 30% recycled plastic.  Plastic packaging is packaging that is predominantly plastic by weight.  The tax will be charged at a rate of £200 per metric tonne of plastic packaging.

Guidance on the tax and the draft legislation can be found on our Legislation for Customs and VAT page.

The Treasury does not anticipate that this tax will have any significant impact on Island businesses; however, if you are a business who manufactures plastic packaging on the Island, or imports plastic packaging from a country other than the United Kingdom, the Customs and Excise Division would like to hear from you.

Contact details:

Tel: +44 01624 648109


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