Plastic packaging taxes are often confused with EPR fees, but they work differently. An EPR fee pays for collecting and recycling packaging and goes to a producer responsibility scheme. A plastic packaging tax is a government levy, usually tied to how much virgin or non-recycled plastic a package contains. A company selling into the UK or Spain can owe both.
This note covers the plastic packaging taxes in the SPI Regulation Tracker as of 13 October 2026. Coverage is growing, so this is not a complete list of every such tax worldwide.
United Kingdom: Plastic Packaging Tax
- Rate: £228.82 per tonne from 1 April 2026 (it was £223.69 from 1 April 2025).
- What is taxed: plastic packaging components made in or imported into the UK that contain less than 30% recycled plastic.
- Who pays: the UK manufacturer or importer of the components.
- Since: 1 April 2022, when it started at £200 per tonne. The rate is uprated each April.
GOV.UK states: “The new rate for Plastic Packaging Tax from 1 April 2026 is £228.82 per tonne.” Source: GOV.UK, Plastic Packaging Tax: steps to take.
The Isle of Man applies the same rate. Its government announced: “From 1 April 2026, the rate of plastic packaging tax will increase from £223.69 per tonne to £228.82 per tonne.” Source: Isle of Man Government.
The 30% threshold works as a cliff edge. A component at 29% recycled content is taxed on its full plastic weight, and one at 30% is not taxed at all. For packaging close to the line, the recycled-content evidence behind each component matters as much as the rate.
Spain: special tax on non-reusable plastic packaging
- Rate: EUR 0.45 per kg of non-recycled plastic.
- What is taxed: non-reusable packaging containing plastic, on the weight of its non-recycled plastic content.
- Legal basis: article 78 of Law 7/2022 on waste and contaminated soils (Title VII).
- Since: 1 January 2023. The tax is collected by the Agencia Tributaria.
The tax authority states: “El tipo impositivo aplicable es de 0,45 euros por kilogramo de plástico no reciclado” (the applicable rate is EUR 0.45 per kilogram of non-recycled plastic). Source: Agencia Tributaria.
EUR 0.45 per kg equals EUR 450 per tonne. Unlike the UK, Spain has no 30% cliff edge. The tax falls on the non-recycled share, so every percentage point of recycled content lowers the bill.
The EU plastic own resource: paid by governments, not companies
Since 1 January 2021, EU Member States have paid a contribution to the EU budget of EUR 0.80 per kg of plastic packaging waste that is not recycled, with lump-sum reductions for some countries. Council Decision (EU, Euratom) 2020/2053 states: “The uniform call rate shall be EUR 0,80 per kilogram.” Source: EUR-Lex.
Companies do not pay this directly. It is relevant because it gives national governments a budget reason to raise recycling rates, and some have chosen national taxes or higher EPR fees as a result.
Proposed change: the Commission’s proposal COM(2025) 574 for the 2028-2034 own resources system would raise the rate from EUR 0.80 per kg to EUR 1 per kg in 2028, then index it to inflation. It needs a unanimous Council decision and is not adopted. Source: European Parliament Legislative Observatory, 2025/0574(CNS).
Side by side
| Jurisdiction | Rate | Charged on | Paid by | Status |
|---|---|---|---|---|
| United Kingdom | £228.82 per tonne | Whole component, if under 30% recycled plastic | UK manufacturer or importer | In force since 2022 |
| Isle of Man | £228.82 per tonne | Same basis as the UK | Manufacturer or importer | In force |
| Spain | EUR 0.45 per kg (EUR 450 per tonne) | Non-recycled plastic content | Manufacturer, importer or intra-EU acquirer (see Law 7/2022) | In force since 2023 |
| EU own resource | EUR 0.80 per kg | Non-recycled plastic packaging waste | Member States | In force since 2021 |
| EU own resource (proposed) | EUR 1 per kg from 2028 | Same | Member States | Proposed |
What to check for your own packaging
- Where the plastic component is made or first imported. Both taxes apply at that point, not at retail.
- Recycled-content evidence per component. In the UK this decides whether tax applies at all. In Spain it sets how much is due.
- EPR fees on top. The same packaging still owes EPR fees in the UK and Spain. The SPI EPR fee calculator includes the UK and Spanish tax rates next to the EPR rates.
Each rule above has its own page in the SPI Regulation Tracker, with the official source, the quoted line, its status and its history. The SPI team can map which taxes and fees apply to your pack formats and markets. Pricing is on request.
Figures as of 13 October 2026. This note is decision support, not legal or tax advice.