Overview
If you're registered for Plastic Packaging Tax, you must keep accounts and records to support the information you submit in your quarterly tax returns.
Your accounts must show how you've worked out the figures you submit on your return.
Your records must show the evidence to support these figures.
Key Requirements
Your accounts and records must:
- Be kept for at least 6 years from the end of the accounting period
- Record weight in tonnes, kilograms, and grams
Worried about missing documents?
Our free 3-minute assessment checks if your records meet all requirements
Accounts you must keep
You must keep accounts showing how you've worked out each entry on your quarterly tax return. Where relevant, your accounts must include:
Packaging breakdown
Weight of plastic packaging components finished or imported in each period
Export records
Weight of plastic packaging exported where tax was deferred
Credit claims
Weight of packaging for which credits are claimed
Adjustments
Corrections made to previous periods with dates
Product Line Organisation
Keep accounts by 'product line' - groups of plastic packaging components produced to the same specification.
Storage Requirement
Keep your accounts in writing or digitally for 6 years from the end of the accounting period.
Records you must keep
You must keep records as evidence to support your tax returns. Records must be kept by product line and show:
Evidence of any exemptions from the tax
Recycled plastic content (if 30% or more)
Example
If claiming exemption for human medicine packaging, keep the medicine licence numbers as supporting evidence.
Recycled plastic records
Components with 30% or more recycled plastic aren't taxed. To claim this exemption, keep records showing:
How you calculated the recycled plastic percentage
Supporting evidence that recycled plastic was used
Dates when components were finished or imported
Which product lines or production runs it relates to
Accurate proportion of recycled plastic
Source of the recycled plastic
What counts as sufficient evidence?
Product specifications showing recycled content plus due diligence check details.
If specifications change, keep separate evidence for each version.
Struggling with supplier certificates?
We help you collect and verify all recycled content certificates from your suppliers - saving you weeks of back-and-forth emails.
Records for export intentions
To defer paying PPT on components you plan to export, keep records showing your export intention. Use documents like:
Documents used for other tax or duty
Sales contracts or orders identifying the goods
Records must include:
- 1Date at or before production/import time
- 2Details to identify the components to export
- 3Weight of components intended for export
Book a compliance review call
Talk to our PPT specialist. Get a clear roadmap to full compliance in just 15 minutes.
Documents you can use as evidence
Keep records of all documents for your PPT return, credits, or exemptions:
Production specifications
Supplier contracts
Certificates of conformity
Business accounting records
Quality assurance audits
Sales and purchase invoices
Environment Agency accreditation
Export documentation
Creating invoices
Good news
There's no mandatory requirement to show PPT on invoices. You're encouraged to make it visible to help customers make informed choices.
VAT rules
PPT is paid once when packaging is finished or imported. It doesn't pass down the supply chain like VAT. If you increase prices to cover PPT costs, VAT applies to the total new price.
Important
VAT is calculated on your full selling price, including any PPT cost increases.
Ready to get compliant?
Our free assessment checks all these requirements and tells you exactly what you need to fix