UK Plastic Packaging Tax and strap: the 2026 rate and the April 2027 recycled-content changes

UK Plastic Packaging Tax has applied from 1 April 2022 to plastic packaging components that contain less than 30% recycled plastic. Two developments in 2026 matter to anyone buying strap for the UK. The rate rose on 1 April 2026, and on 28 August 2026 HMRC updated its guidance ahead of significant changes to what counts as recycled plastic from 1 April 2027.

Strap is easy to overlook when plastic packaging discussions focus on consumer formats. It should not be. A roll of PET, PP or woven polyester strap is a plastic packaging component, and a business that makes or imports enough of it is within the tax.

Is strap within the tax?

According to HMRC’s guidance on getting ready, the tax falls on UK manufacturers and importers of finished plastic packaging components containing less than 30% recycled plastic. Registration is required once a business expects to manufacture or import 10 tonnes or more in the next 30 days, or has done so in the previous 12 months.

The guidance on which packaging is subject to the tax applies the test to each individual finished component. A component counts as plastic if it contains more plastic by weight than any other single substance. Plastic strap clearly qualifies. A steel buckle, clip or seal does not, because steel is the dominant material, even when it is sold for use with plastic strap.

The exemptions guidance adds an important distinction. Transport packaging used to import goods into the UK is exempt, and HMRC lists single-use pallet wrap and retaining straps among its examples. The exemption does not cover unfilled packaging. Transport packaging used for exports is taxable, although a credit can be claimed once the goods are exported and records support it.

Situation	Position under HMRC guidance	Practical step
Importing rolls of PET, PP or woven strap into the UK	Unfilled plastic packaging: in scope if below 30% recycled plastic	Count the tonnage towards the 10-tonne threshold
Receiving imported pallets already strapped	Retaining straps on imported goods are exempt transport packaging	No action for the straps themselves
Strapping goods in the UK for export	Taxable, with a credit once exported and evidenced	Keep export records linked to the packaging used
Buying steel buckles, clips or seals	Not plastic components	Keep them separate from plastic lines in records

What the 2026 rate means for a strap price

HMRC’s published rates per tonne are GBP 200.00 from 1 April 2022, GBP 210.82 from 1 April 2023, GBP 217.85 from 1 April 2024, GBP 223.69 from 1 April 2025 and GBP 228.82 from 1 April 2026.

Strap is usually priced by the roll, so convert the rate. GBP 228.82 per tonne is about GBP 0.229 per kilogram. As purely illustrative arithmetic, a strap roll with a net plastic mass of 20 kg (a round figure for the calculation, not a standard roll mass) and less than 30% recycled plastic would carry about GBP 4.58 of tax. Use the actual net roll mass from your supplier’s technical sheet, not an estimate, and remember the threshold and liability sit with the UK manufacturer or importer.

That arithmetic also explains why recycled content matters commercially. A strap that reaches the 30% threshold carries no tax. One that falls just short carries it on its whole plastic mass.

The changes coming on 1 April 2027

Two changes had been set out by early September 2026.

Pre-consumer plastic waste stops counting. HMRC’s 28 August 2026 update states that reprocessed pre-consumer plastic will not be accepted as a source of recycled plastic for the tax from 1 April 2027. Recycled content from post-consumer waste continues to count. A strap that reaches 30% only by including pre-consumer material could become taxable from that date.

Mass balance opens for chemically recycled plastic. As Packaging Gateway reported on 4 September 2026, HMRC’s preparation guidance allows chemically recycled content to count through a mass-balance system from 1 April 2027. Businesses cannot simply make their own calculations. Each business in the relevant supply chain must hold certification under a scheme meeting HMRC’s minimum requirements, with three-month accounting periods. Importers of finished packaging do not need certification themselves, but must confirm that their supply chain holds it. Content from mechanical recycling stays under the existing evidence rules.

Questions to ask strap suppliers in September 2026

• What percentage of recycled plastic does each strap grade contain, and is it post-consumer or pre-consumer?
• Is the recycled content mechanically or chemically recycled?
• What evidence will accompany each delivery, and will it change on 1 April 2027?
• What is the net plastic mass of each roll, excluding the core if the core is a separate component?
• If the formulation changes to raise recycled content, how will technical sheets and joint performance be re-confirmed?

The last question is not a tax point, but it matters on the line. A strap reformulated to reach a recycled-content target is effectively a new strap. Re-check the joint with the buckle or clip and the tool you use.

YAKU lists PET strap and woven strap for enquiry, and metal closures such as galvanized wire buckles. For a UK delivery, ask us for the recycled-content information you need, and we will confirm what can be documented for the strap concerned.