Royaume-Uni
Plastic Packaging Tax (PPT) increase
Tungsten analysed the Plastic Packaging Tax (PPT) in April 2022, when Her Majesty’s Revenue and Customs (HMRC) introduced PPT as an optional requirement on a UK invoice. PPT in the UK is usually negotiated between the supplier and buyer- in stark contrast to Spain’s Plastic Packaging Tax, where suppliers are obligated to charge the PPT to their buyers. Tungsten can support PPT in both Spain and the UK today.
From 1 April 2023, a full year on since its inception, PPT will be increased to £210.82 per tonne. There are no known plans now to make PPT a mandatory element of a UK invoice.
Please refer to the HMRC website for further information.