Plastic Packaging Tax and workplace recycling: a 2026 catering guide
Published 2026-10-23
Plastic Packaging Tax and workplace recycling rules address different obligations. Caterers should check whether they manufacture or import packaging, how their waste is collected and which UK jurisdiction applies before assuming a wrap change removes a tax or compliance duty.
Plastic Packaging Tax: check whether you are in scope
HMRC's guidance gives a rate of £228.82 per tonne from 1 April 2026.
Registration is relevant where a business expects to import or manufacture at least 10 tonnes of finished plastic packaging components in the next 30 days, or has imported or manufactured that amount in the last 12 months. Tax is generally payable on in-scope components containing less than 30% recycled plastic, subject to the applicable rules and exemptions.
Buying wraps from a UK supplier does not by itself make a restaurant the taxable manufacturer or importer. Recycled-content packaging can still count towards registration thresholds. Check HMRC's full guidance rather than relying only on the tax rate.
Compostable or plant-based plastics are not automatically outside the tax. Do not assume that switching to compostable cling film avoids it. Pure aluminium or paper is not plastic, but the composition and classification of a particular coated or composite product still need checking.
Workplace recycling in England
England's Simpler Recycling guidance says the rules came into force on 31 March 2025. Micro-firms with fewer than 10 full-time-equivalent employees have until 31 March 2027 to comply.
Workplaces must arrange the required separation and collection of food waste, recyclable material and non-recyclable waste. Check the permitted arrangements with your collector. These are England-specific rules; Scotland, Wales and Northern Ireland have their own requirements.
Packaging labelled compostable or biodegradable cannot be recycled with food waste under this guidance. Treat it as non-recyclable waste or arrange a dedicated collection. The guidance treats food-waste caddy liners separately; that exception is not permission to put compostable cling-film packaging into the food-waste bin.
A practical next step
List the wraps you buy, record their composition and intended use, ask for supporting evidence and agree the collection route before changing purchasing or bin labels. Compare the total cost, not just a headline tax claim.
Frequently asked questions
Must every restaurant register for the tax?
No. Check manufacturing and import activities and both registration tests. Seek professional advice if you may be in scope.
Are these recycling deadlines UK-wide?
No. The dates above refer to England. Check the relevant national and local requirements.
Official sources were reviewed on 19 October 2026. Rules can change; check the linked guidance before acting. This article is general information, not tax or legal advice.