If your company uses plastic packaging and you are responsible for buying or specifying plastic packaging, the UK Plastic Packaging Tax (PPT) may be affecting your costs.
Introduced in April 2022, the Plastic Packaging Tax is a key part of the packaging landscape in the UK and the most recent budget in November 2025 announced an increase per tonne to £223.69 in April 2026. At Duo we support brands, retailers, and manufacturers to understand their packaging tax obligations, and design packaging that performs for compliance, cost and sustainability targets.
We break down what the Plastic Packaging Tax is, why it matters now and how Duo can help you stay compliant.
What is the UK Plastic Packaging Tax?
The Plastic Packaging Tax applies to plastic packaging that is either manufactured in or imported in the UK and contains less than 30% recycled plastic (some packaging types are excluded). The current rate is £217.85 per tonne will rise to £223.69 in April 2026.
So, if your packaging contains less than 30% recycled content, you pay the tax. If you can’t evidence it contains more than 30% recycled content, you pay the tax.
What does this mean for your packaging?
Plastic packaging like polythene mailing bags, industrial sacks, protective films are directly in scope. If you’re using these materials, it’s crucial to understand:
- Does your packaging meet the 30% recycled content threshold?
- Can your packaging supplier evidence it, with documentation to back it up?
Without this evidence, HMRC will assume your packaging is non-compliant and you’ll pay the tax whether recycled content is present or not.
How Duo evidences recycled content
At Duo, we don’t just supply packaging with recycled content, we prove it. We work to the ISO 14021:2016 standard, which governs how recycled claims (like “contains up to x% of recycled material”) can be made. This means every recycled packaging product we supply is backed up with a documented chain of custody, from the original recycled source to the finished product. So, when your finance or sustainability team needs to submit your plastic packaging tax data, the evidence is ready. You can read more about this here.
Why this matters now
As legislation tightens and transparency is demanded, packaging decisions are no longer just about cost per unit. They’re about proof, performance and future-proofing.
At Duo, we help you get the balance right. From helping your packaging product range increase the volume of recycled content it contains to providing evidence of recycled content, we’re your compliance partner — not just your packaging supplier.
Whether you’re reviewing your current packaging specifications or building a roadmap for 2026, we’ll help you take control of your packaging strategy and turn regulation into return.
???? Ready to reduce your tax risk and raise your packaging game?
Get in touch at [email protected] or call +44 (0)161 203 5767