Plastic tax timeline


Plastic Packaging Tax

1 April 2022 - The Plastic Packaging Tax came into force, with Q1 of tax year 2022 the first quarter of reporting to HMRC that is required.


  • December 2018 - The Plastic Packaging Tax is a measure announced in the late 2018 Resources and Waste Strategy for the UK.
  • May 2019 - First industry consultation on a plastic packaging tax closed
  • August 2020 - Second industry consultation closed which sought views on areas of the tax design
  • November 2020 - Government publish response to the consultation, draft legislation for the tax and an explanatory note for the draft legislation
  • April 2021 - Draft legislation was reviewed by the Public Bill committee
  • August 2021 - Technical consultation closed covering specific technical issues generated by the draft regulations
  • October 2021 - Technical changes to the Plastic Packaging Tax legislation published
  • December 2021 - Technical consultation on Plastic Packaging Tax (General) Regulations 2021 closed
  • April 2022 - The Plastic Packaging Tax Launched

Upcoming Key Dates

  • July 2022 - First quarterly submission to HMRC

For any queries or for support in managing your tax liability, contact our Policy Team on 01756 794 951 or email at