Plastic Packaging Tax Explained

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About Course

Plastic Packaging Tax (PPT) is a UK tax on plastic packaging components that contain less than 30% recycled plastic. This course explains who must register, the 10-tonne threshold tests, the current rate from 1 April 2026, how recycled content works and the records businesses need.

Tutwoo is an independent learning provider. This course is general guidance written from published HMRC sources and is not tax advice. Rates usually change each April.

What Will You Learn?

  • Explain what Plastic Packaging Tax is and why it exists
  • Apply the 12-month look-back and 30-day look-forward tests
  • Work out the tax using the current rate
  • Understand recycled content, evidence and records

Course Content

Course Lessons

  • What PPT is and who it affects
  • Rates and working out the tax
  • Recycled content, relief and records

Sources & Further Reading
The official guidance this course is based on.

Final Assessment

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