This Practice Note provides practical guidance on the plastic packaging tax (PPT). It details the problem of plastic packaging, covers developments in this area that have led to the PPT, commencement of the PPT, definition of plastic packaging component, obligated businesses (manufacturer and importer) and plastic packaging containing recycled content. It also covers exemptions, reliefs and credits, as well as administration and collection of the tax, including registration, records and returns, payment, group arrangements, PPT statements on invoices, charging VAT and taking temporary responsibility in the event of death, incapacity or insolvency. Finally, it covers offences, penalties and practical tips on advising in this area looking at due diligence and secondary liability and developments.