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Plastic Tax and plastic cats and dogs...
16 November 2021 Julia Ascott, Employment Taxes Specialist
Update as at 16/11/21:
To the list below, HMRC have added:
Work out which packaging is subject to Plastic Packaging Tax plastic means "polymer" materials and includes polymers which are biodegradable, compostable and oxo-degradable. Plastic packaging where 30% or more of the plastic used is recycled is not chargeable for the tax.
BUT, even if it is not subject to the tax, this still counts towards the 10 tonne limit.
used in the long-term storage of goods (eg toolboxes, first aid boxes, earphone or earbud cases, manicure sets, glasses cases, DVD and video game cases, board game boxes)
an integral part of the goods (eg water cartridge filters, printer or toner cartridges, inhalers, tea bags, room deodorisers, perforated rice bags, lighters, dental floss cases)
BUT, some exempt packaging counts towards the 10 tonne import limit, such as packaging used in the immediate packaging of licensed human medicine; whilst others do not, such as transport packaging - by this HMRC mean "additional packaging added for the import process", such as "pallet wrap".
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HMRC have introduced a raft of new guidance documents on the new Plastic Packaging Tax, including:
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16 November 2021 
Julia Ascott, Employment Taxes Specialist
