The Plastic Packaging Tax (PPT) Explained

From the 1st April 2022 the new UK Government Plastic Packaging Tax (PPT) was applied to all plastic packaging manufactured in, or imported into, the UK that does not contain at least 30% recycled plastic.

The tax has been implemented to provide an economic incentive for businesses to use more recycled plastic packaging. This will, in principle, stimulate the increase in recycling and collection of plastic waste, diverting it away from landfill or incineration.

Below is a guide to familiarise our customers with PPT and answer as many questions as possible that you may have. Whilst the rules and regulations are subject to change as the government finalises all the details of the Act, we will endeavor to keep our customers updated and informed as much as possible.


1. How is Transpack adapting to the new PPT Act?

We will be holding our manufacturers and importers accountable for the PPT, and ensure that all PPT tax is paid to HMRC in accordance with the Act.

Transpack shall be making a strong push to get most of our “non-food grade” plastics changed to 30% recycled plastics over the months to come.  Food-safe plastics will still need to be virgin film as the additives and recycled plastics are not yet food safe.  When looking for these PPT EXEMPT products you will notice the icon below on each relative product.

 PPT Exempt Product


2. Do I, as a Transpack customer, need to pay the tax to HMRC?

No. Only the importer or manufacturers need to pay this PPT tax over to HMRC. As a Transpack customer you do not need to worry about the PPT.


3. Do I need to keep any records?

You do not need to worry about keeping records. The responsibility lies with the manufacturer and importer


4. Will the PPT affect product prices?

Unfortunately, yes, prices on non-compliant plastic packaging will be affected. Transpack will continue to find other packaging solutions where we can.


5. How do I know if PPT applies to my product that I am buying from you ?

When you look at the product on our website you will see our little PPT Exempt logo on the right hand side of the product description if the product is not subject to PPT. You will also see the phrase “Plastic Packaging Tax Exempt” in the description of each relevant product. If there is no reference to PPT then your product has been taxed. This will most commonly apply to anything that is food-safe plastic.


 6. What packaging is subject to PPT Tax?

Products such as, but not limited to:

Food grade plastics – these are virgin films and at the moment cannot be made from recyled film

Nativia Film

Some biodegradable films containing less than 30% recycled content

Transpack will continue to seek out more and more products that are PPT exempt as and when they become available.


7. Can I get my product remade with 30% recycled plastic content to avoid the PPT tax?

If your product is not to be used for food or medical purposes, then yes, we can definitely look into making a bespoke bag for you. Contact our sales team for further information. Minimum quantities and conditions may apply.


8. Are all compostable films and plastics PPT tax exempt?

Unfortunately, no. Any biodegradable or compostable films that require incineration or special recycling will not be exempt from this tax. Only Natureflex Films have been exempted from the plastic tax.


9. Why can’t every product contain 30% recycled content?

Recycled plastics cannot be used for food storage because the risks of contamination of additives and residues that may be present in the plastics before recycling.

  1. The greater the amount of recycled content in clear packaging, the greater the chance of losing clarity and transparency.
  2. Added to this the mechanical strength and tear strength can be compromised.
  3. Product imperfections, speckles, roughness with inconsistency in the films can be seen and will differ from bag to bag.  

Transpack’s manufacturers will provide further information on material performance relating to recycled content products over the months to come as trials are completed on various film types. We recommend that you request a sample from our sales team before purchasing anything recycled if you require ultra-crisp clarity in your plastic product.


10. What is recycled content made from?

Recycled plastics are sourced from post-consumer waste and pre-consumer waste:

  • Post-consumer waste is generated by household, commercial, industrial or institutional facilities
  • Pre-consumer waste refers to waste that is generated in a manufacturing process which is then recovered and processed by reprocessing facilities


Please do not hesitate to contact us if you require any additional information. As the government legislation continues to be finalised, some aspects and advice may change.