Plastic Packaging Tax: policy design

Share your views on the policy design for the Plastic Packaging Tax.


At Budget 2020, the government announced key decisions it has taken for the design of the Plastic Packaging Tax in light of stakeholder responses to the previous consultation in 2019.

This document provides more information on these announced areas, as well as asking for views on areas of the tax design which have been further refined ahead of the tax commencing in April 2022.

The tax will encourage the use of recycled plastic instead of new plastic within packaging. It will create greater demand for recycled plastic, and in turn stimulate increased levels of recycling and collection of plastic waste, diverting it away from landfill or incineration.

This consultation from HM Revenue and Customs runs from 11 March to 20 August 2020.

View consultation

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