United Kingdom HMRC Guidance: Work out which packaging is subject to Plastic Packaging Tax 21 December 202166 views1 min read Check which packaging is subject to Plastic Packaging Tax. Contents When packaging is considered plastic Recycled plastic Packaging subject to the tax Source gov.uk Environmental Tax Consultations and calls for evidence on tax administration, policy areas published HMRC Guidance: Check if you need to register for Plastic Packaging Tax