IN
Coming to a farm near you – The UK Plastic Packaging Tax (PPT) - are you ready? This April the Plastic Packaging Tax (PPT) will be introduced, with the aim of promoting increased levels of recycling and collection of plastic waste to support higher demand for recycled plastic. This will divert it away from landfill or incineration and support the transition to more sustainable consumption. Many agriculture, food and farming enterprises will be affected, so it is important to understand how the tax could affect businesses, what it could cost and how to prepare for it.
68
What is the Plastic Packaging Tax (PPT)? The tax will apply to plastic packaging designed for use in the supply chain and single use consumer packaging. Packaging covered by the tax includes products which enable goods to be contained, protected, handled, presented and delivered. For example: shrink wrap, plastic labels, reusable plastic crates and FIBC bulk bags. For the purposes of the PPT, plastic means a polymer material
to which additives or substances may have been added. If a plastic packaging component is made from multiple materials but contains more plastic by weight (including additives which form part of the plastic) than any other substance, it will be classed as a plastic packaging component for the purposes of the tax. PPT will also apply to polymers which are biodegradable, compostable and oxo-degradable, meaning ‘greener’ packaging will not automatically be exempt.
www.farmingscotlandmagazine.com
However, it will not apply to any plastic packaging which contains at least 30% recycled plastic, or any packaging which is not predominantly plastic by weight. It will be applied to plastic packaging entering the UK market whether manufactured in, or imported into, the UK. Who will be affected by the Plastic Packaging Tax? UK plastic packaging manufacturers, importers, business customers of manufacturers and importers, and consumers who
