Knowledge
Legislation
Plastic Packaging Tax (PPT)
The Plastic Packaging Tax was introduced in April 2022 and aims to incentivise producers/consumers to include more recycled content within their packaging. Let’s break it down with some key points on PPT:
Items that are exported or can be used for medical purposes may be excluded.
Is anything exempt from the tax?
Any packaging component that contains at least 30% recycled material.
Who is liable to pay for the PPT?
Producers (that have performed the final modification to the packaging items) or importers of goods that use 10 tonnes or more of material.
What is the current charge for PPT?
PPT is charged per tonne and the amount due has increased every year since its inception. You can find more details on the current charge here.
Some of Measom Freer’s products naturally fall out of the scope of PPT as they do not serve a packaging function. These include our Measuring Scoops, Fasteners, Bellows, Spatulas and Hand Scoops.
Extended Producer Responsibility (EPR)
Extended Producer Responsibility (EPR) was introduced by the UK Government and Environment Agency as a tax to ensure proper collection and management of packaging waste.
- You are required to submit your packaging data if you are a small or large producer, depending on the amount of packaging you produce and your yearly turnover. Measom Freer is a large producer.
- Depending on the nature of your company, you will have a different producer function. These functions include; brand owner, distributor, importer/first UK owner, online marketplace seller. For example, Measom Freer is classed as a distributor.
- The packaging handled within the year needs to be submitted every six months or quarterly depending on your obligation.
- Charities, Institutions and exports are exempt from the EPR.
- EPR applies to different types of packaging, including; plastic, glass, wood, metal, carbon fibre, etc. The EPR fees differ from material to material.

