What is the UK Plastic Packaging Tax?
The Plastic Packaging Tax is a UK levy on plastic packaging manufactured in or imported into the UK that contains less than 30% recycled plastic. It applies per tonne of packaging and is designed to push businesses toward higher-recycled-content materials.
Why air cushion film usually qualifies for exemption
Two things work in a business's favour here:
- Recycled content above the threshold. Forever Green's air cushion film is made with 50% recycled content, comfortably clearing the 30% minimum needed for exemption.
- Minimal material weight. Once inflated, the actual plastic in an air cushion is only around 1% of the cushion — the other 99% is air. Less material by weight means a smaller taxable footprint even before the recycled-content exemption is factored in.
What this means in practice
- Air cushion film (50% recycled) Recycled content: 50%. PPT exemption: exempt. Material weight per parcel: very low (mostly air).
- Standard virgin-plastic void fill Recycled content: typically 0%. PPT exemption: liable. Material weight per parcel: usually slightly higher.
Does this apply to your business?
This is general information, not tax advice specific to your business — recycled content percentages, supply chain documentation, and how HMRC assesses your particular packaging can all affect the outcome. If you need to confirm your exact PPT position, it's worth checking current HMRC guidance or speaking with your accountant, and we're happy to provide the recycled-content documentation for our materials to support that.
Related questions
Do I need to register for Plastic Packaging Tax if I only use exempt materials? You may still need to keep records showing your packaging meets the exemption threshold, even if no tax is due.
Does paper void fill or gummed paper tape have the same exemption? Paper-based packaging (like Forever Green's FSC paper void fill and water-activated paper tape) isn't plastic, so it falls outside PPT entirely.
Where can I check the current recycled content requirement? HMRC publishes the current Plastic Packaging Tax thresholds and rates on gov.uk — check there for the up-to-date figure, as thresholds can be revised.