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This publication is available at https://www.gov.uk/government/publications/examples-of-packaging-in-and-out-of-scope-of-plastic-packaging-tax/packaging-in-and-out-of-scope-of-plastic-packaging-tax

This guidance only gives examples of plastic packaging, it does not list all packaging.

The examples are regularly updated.

This is packaging designed to be used in the supply chain from the manufacturer to the user or consumer. It is used for the containment, protection, handling, delivery, or presentation of goods.

You can read the definition of packaging designed for use at any stage in the supply chain.

If the packaging component meets this definition, it does not matter if it is produced or imported for use in the supply chain of the goods, or by a consumer or user.

Examples of items of this type include:

Examples of items that do not meet this definition include:

This is packaging designed to be used once by a consumer or domestic user in containing any item or waste.

You can read the definition of single use packaging.

Examples of items covered by this category of products include:

Examples of items not covered by this category of products include disposable:

This packaging is not subject to Plastic Packaging Tax.

You can read the definition of plastic packaging where the packaging function is secondary to the storage function.

Examples of items covered by this category of products, that are not subject to the tax, include:

Examples of items not covered by this category of products, that are subject to the tax, include:

This packaging is not subject to Plastic Packaging Tax.

You can read the definition of plastic packaging where the packaging is an integral part of the goods.

Examples of items covered by this category of products, that are not subject to the tax, include:

Examples of items not covered by this category of products, that are subject to the tax, include:

This packaging is not subject to Plastic Packaging Tax.

You can read the definition of plastic packaging where the packaging is designed primarily to be reused for the presentation of goods.

Examples of items covered by this category of products, that are not subject to the tax, include:

Examples of items not covered by this category of products include:

This specialised packaging and its components are exempt from plastic packaging tax. This includes products that are primarily used for something other than packaging.

You can read the definition of plastic packaging components which are recorded as permanently set aside to be used for something other than packaging.

Examples of items covered by this exemption include film used to:

Examples of items not covered by this exemption include:

Transport packaging used to import goods into the UK is exempt from Plastic Packaging Tax if it is used to both:

You should consider how this packaging it used, rather than the type of packaging it is, when determining if the exemption applies. Find out more about when transport packaging is exempt.

Examples of items covered by this exemption (when used to prevent damage of multiple sales units or grouped packaging imported into the UK) include:

Examples of items not covered by this exemption include:

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