Payment of plastic packaging tax
A liable person must pay the total amount of plastic packaging tax payable in respect of an accounting period no later than the last working day of the month following the end of the accounting period being reported1.
The tax that is due must be given in pounds sterling (£) and will be calculated automatically by the online portal using the values submitted. The tax stated as due in the return will be due in full by the payment date2.
Making plastic packaging tax returns3
HMRC may, by regulations, require persons who are, or who are liable to be, registered for plastic packaging tax, to submit returns for the purposes of plastic packaging tax. The relevant regulations provide that returns must be submitted no later than the last working day of the month following the end of the accounting period being reported4.
Plastic packaging tax returns are for fixed reporting periods ending 31 March, 30 June, 30
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Web page updated on 17 Mar 2025 13:11