Final countdown: UK Plastic Packaging Tax - the what, who, how, when

Its aim is to encourage greater use of recycled plastic and help tackle plastic waste.

• The tax will apply to plastic packaging manufactured in or imported into the UK containing less than 30% recycled content. The tax will be charged at a rate of £200 per tonne.

• Businesses will need to register for Plastic Packaging Tax if they have manufactured or imported 10 or more tonnes of finished plastic packaging components (where the packaging is subject to the tax) within the last 12 months, or will do so in the next 30 days.

For a full guide on products subject to the plastic packaging tax, to find out if you're liable for paying tax and if so, what the next steps are..

Access our Plastic Packaging Tax guide here