Quick answer: Plastic Packaging Tax is charged on plastic packaging made in or imported into the UK that contains less than 30% recycled plastic. Pallet wrap with 30% or more recycled content isn’t taxed. Every roll we sell contains at least 30% post-consumer recycled plastic, so there’s no tax cost built into our prices. If you only buy and use pallet wrap, the tax is normally paid further up the chain by the maker or importer, not by you.
If your business gets through a lot of pallet wrap, it’s worth knowing how this tax works. It affects the price you pay and what you can say in customer and tender paperwork, and the rules change again in April 2027. This guide explains it in plain terms. It isn’t tax advice, so check HMRC’s guidance for your own situation.
What the tax is
Plastic Packaging Tax (PPT) started on 1 April 2022. It applies to plastic packaging components that are made in the UK or imported into it and contain less than 30% recycled plastic by weight. From 1 April 2026 the rate is £228.82 per tonne. HMRC normally reviews it each April.
A roll of pallet wrap counts as a packaging component. If the roll has at least 30% recycled plastic in it, it falls outside the tax completely. There’s no reduced rate for 20% or 25%. The 30% line is a straight pass or fail.
Who actually pays it
The tax is paid by businesses that make plastic packaging in the UK or import it. They have to register once they’ve made or imported 10 tonnes or more in the last 12 months, or expect to in the next 30 days. To put that in context, 10 tonnes of film is somewhere between 4,000 and 5,000 rolls of 23 micron pallet wrap.
Most warehouses, hauliers, manufacturers and removals firms that buy wrap from a UK supplier don’t pay the tax directly. They still pay for it, though. When a maker or importer is taxed, that cost ends up in the price of the roll. Buying film that’s already over the 30% line means the cost isn’t there to pass on.
If you bring in your own film from overseas, the position is different. You may count as the importer, in which case you’d need to track the tonnage and keep records. HMRC’s guidance on checking if you need to register is the place to start.
What counts as recycled plastic
At the moment HMRC counts two kinds of recycled material towards the 30%. Post-consumer recycled plastic (PCR) comes from packaging and products that have been used and thrown away, then collected and reprocessed. Pre-consumer recycled plastic comes from factory waste, such as trims and offcuts, that has been reprocessed. Scrap that a factory simply feeds straight back into the same process doesn’t count.
That’s about to change. HMRC has confirmed that from 1 April 2027, pre-consumer plastic will no longer count as recycled content for PPT. Film that reaches 30% today by relying on factory scrap could become taxable next April, and its price could go up to match. Film made with post-consumer recycled plastic isn’t affected.
We’ve written a separate guide on what PCR and PIR mean if you want more detail on the difference.
Where our film stands
Every roll we sell contains at least 30% post-consumer recycled plastic. That covers the whole range: 17 to 23 micron, clear and black, standard and extended core. It isn’t a separate eco line at a higher price. It’s our standard film.
Because the recycled content is post-consumer, it still counts after the April 2027 change. Our film stays outside the tax, so there’s no PPT cost waiting to be added to the price.
Why it matters even if you don’t pay the tax
More and more customers ask their suppliers about packaging. Tenders, larger retailers and some logistics contracts want to know what your packaging is made from and how much of it is recycled. Being able to say that the wrap on every pallet you send out contains at least 30% post-consumer recycled plastic is a short, checkable answer.
It also makes your own records simpler. If you keep figures on the packaging your business uses, recycled content is one of the first numbers you’ll be asked for. That’s much easier to report when it’s the same for every roll you buy.
What to ask your supplier
These four questions will tell you most of what you need to know:
- What percentage of this film is recycled plastic, by weight?
- How much of that is post-consumer, and how much is pre-consumer?
- Will it still be over 30% under the rules that start in April 2027?
- Can you confirm that in writing for my records?
A supplier who knows their film should be able to answer all four without any trouble. If the answers are vague, ask again before you place a large order.
FAQs
Do I need to register for Plastic Packaging Tax if I only use pallet wrap?
Usually not. Registration is for businesses that make or import plastic packaging, once they reach 10 tonnes in 12 months. Buying wrap from a UK supplier and using it on your own pallets doesn’t normally make you liable. If you import film or packed goods yourself, check HMRC’s guidance.
Is black pallet wrap taxed differently from clear?
No. The tax looks at the recycled content and the weight of plastic, not the colour. Our black stretch film and clear pallet wrap both contain at least 30% post-consumer recycled plastic.
Does film with recycled content still hold a load properly?
Yes. Our 23 micron film is made for loads over 500kg, sharp edges and long journeys, and our 17 micron film for even loads up to 500kg. Both stretch up to 500%. If you’re not sure which you need, our guide to what micron means explains the difference.
How often does the rate change?
HMRC usually updates it on 1 April each year. It was £200 a tonne when the tax started in 2022 and is £228.82 a tonne from 1 April 2026. GOV.UK always has the current figure.
How can I show a customer the recycled content of my wrap?
Get it in writing from your supplier. If you buy from us, contact us with your order details and we’ll confirm the recycled content of the film you’ve bought.
Browse our full range of pallet wrap rolls or read more about our recycled pallet wrap. Every roll carries the same 30%+ post-consumer recycled content as standard.
Related guides: PCR and PIR explained, how eco-friendly film cuts plastic waste, how much pallet wrap costs in the UK.