Who pays the Plastic Packaging Tax
The tax will impact businesses in the value chain producing, importing, and buying plastics containing less than 30% recycled materials. The government estimates that the tax will have little or no impact on individuals or households, even if businesses choose to pass it on to consumers because packaging typically makes up a small percentage of the total cost of goods.
The tax is only applicable to manufacturers and operators who place more than ten tonnes of plastic packaging on the market per year.
The Plastic Packaging Tax is liable for those who meet the below definition of ‘packaging’:
“Is a product that is designed to be suitable for use, whether alone or in combination with other products, in the containment, protection, handling, delivery or presentation of goods at any stage in the supply chain of the goods, from the producer of the goods to the consumer or user.”