If your business uses plastic packaging, the UK Plastic Packaging Tax (PPT) is no longer just a compliance consideration, it’s a growing cost and strategic decision point. Introduced in April 2022, the tax is now well-established across the UK packaging landscape, and from 1st April 2026 the rate will increase to £228.82 per tonne. For organisations responsible for packaging specification, procurement or budgeting, understanding what this increase means and how recycled content and evidence affect liability is essential to staying compliant, controlling costs and planning with confidence.
What is the UK Plastic Packaging Tax?
The PPT applies to plastic packaging manufactured in or imported into the UK that contains less than 30% recycled plastic. Certain specialist packaging types are excluded, but most everyday commercial formats fall within scope.
In practical terms, the rules are simple. If your packaging contains less than 30% recycled content, the tax applies. And if you are unable to provide evidence that your packaging contains more than 30% recycled content, the tax applies by default. For Plastic Packaging Tax compliance, businesses are required to keep clear, verifiable records that demonstrate recycled content, supported by traceability documentation.
How Duo evidences recycled content for plastic packaging tax compliance
For Plastic Packaging Tax compliance, recycled‑content claims must be supported by accurate, traceable evidence. Our approach follows ISO 14021:2016, the recognised standard for making and verifying recycled‑material claims. Each product containing recycled material is supported by a documented chain of custody, tracing the material from source through manufacture to the finished packaging item.
This documentation is maintained to support Plastic Packaging Tax reporting and HMRC review, giving finance and sustainability teams clear, accessible evidence when required.
Why this matters now
As UK packaging legislation continues to develop, and guidance around evidence and transparency becomes more defined, packaging decisions are increasingly shaped by more than unit cost alone. Under Plastic Packaging Tax rules, material choice, recycled content and supporting documentation now play a direct role in compliance, forecasting and long‑term planning.
To meet these requirements, businesses need packaging strategies that balance price with performance, evidence and future regulatory change. At Duo, we support organisations in doing this by helping them increase recycled content where appropriate, maintain the right documentation for Plastic Packaging Tax reporting, and plan ahead for the 2026 PPT rate increase.
With clear material specifications and the right evidence in place, Plastic Packaging Tax can be managed as part of normal packaging governance and, in many cases, used as an opportunity to improve packaging efficiency and overall performance.
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