A UK tax introduced on 1 April 2022 on plastic packaging that does not contain at least 30% recycled content, charged at £200 per tonne (increased to £217.85 per tonne in 2024). The tax applies to businesses manufacturing or importing 10 tonnes or more of finished plastic packaging in a 12-month period. Designed to increase demand for recycled plastic and reduce plastic waste, with quarterly returns and payments required to HMRC.