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20 questions on the plastic packaging tax

As the first PPT reporting deadline draws near, Abigail McGregor and Sukhbir Binning (Pinsent Masons) cover client questions on this new tax.

1. What is the purpose of PPT?

Plastic waste is a recognised and well-publicised global issue. The non-biodegradable nature of plastic waste causes many environmental problems and contributes to the world’s pollution. Plastic waste has increased exponentially over recent years and the figures suggest we produce 400m tonnes per year globally. The damage that is occurring to our planet as a result has led to the introduction of many schemes now including PPT.

By imposing a charge on the manufacture or import of non-recycled plastic PPT is designed to provide a financial incentive for businesses to use recycled plastic or to choose to manufacture or import plastic that contains more recycled plastic. The government considers that this will create a greater demand for recycled plastic...

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