Plastic Packaging Tax which was introduced on 1st April 2022 is to promote the use of recycled plastic.
Plastic Packaging Tax
Plastic Packaging Tax: steps to take
From the information provided, you will be able to defer the Plastic Packaging Tax (PPT) on the pallets you have purchased/imported provided that the following conditions are met.
• You Export the packaging within 12 Months of Import (or manufacture if produced in the UK).
• Suitable records must be kept to demonstrate the weight of the packaging and the date of Export.
Please see guidance below on record keeping for PPT.
Records and accounts you must keep for Plastic Packaging Tax
All of the above would apply regardless of whether the pallets are empty or filled.