UK Plastic Packaging Tax receipts fall 4% to GBP 250m in 2025-26

HMRC collected GBP 250m from the UK Plastic Packaging Tax in 2025-26, down 4% from GBP 261m the prior year, as the taxable share of plastic packaging fell to 37% from 41% in 2022-23. The government is evaluating whether the tax has driven the shift toward recycled content or whether other factors are responsible, while separately introducing mass balance accounting and certification rules for chemically recycled plastic from April 2027.

Why this mattersTaxable tonnage keeps falling, though HMRC cautions the data do not prove causation, while mass-balance rules from April 2027 add traceability cost across the plastics chain.

• HMRC collected GBP 250m in PPT receipts in 2025-26, down 4% from GBP 261m in 2024-25
• Taxable plastic packaging volume fell to 1.107m tonnes in 2025-26 from 1.399m tonnes in 2022-23
• Taxable share of plastic packaging manufactured in or imported into the UK fell from 41% in 2022-23 to 37% in 2025-26
• 51% of tonnage reported in 2025-26 met the 30% recycled-content threshold; 11% was exported, intended for export or converted
• 5,142 businesses were registered for PPT as of 13 August 2026
• The PPT rate is GBP 228.82 per tonne from 1 April 2026, and mass balance accounting becomes mandatory for chemically recycled plastic claims from 1 April 2027

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