From 1 April 2027, only post-consumer recycled plastic will count towards the 30% recycled content threshold of the UK Plastic Packaging Tax. Mailing bags that reach 30% using factory scrap (pre-consumer material) will become taxable. Bags made with at least 30% post-consumer recycled (PCR) plastic will stay outside the tax.
The Plastic Packaging Tax (PPT) has applied in the UK since April 2022. It is charged on plastic packaging components that are manufactured in, or imported into, the UK and contain less than 30% recycled plastic by weight.
Mailing bags are a classic case: light individually, but a busy online retailer or a distributor can easily pass 10 tonnes a year.
Two changes have been legislated and take effect from 1 April 2027:
Separately, the government has consulted on making certification mandatory for mechanically recycled content claims. The consultation closed on 10 August 2026. This is a proposal, not law, but it is a clear signal that evidence requirements are getting stricter.
Many "30% recycled" mailing bags on the market reach the threshold with pre-consumer material because it is cheaper and easier to source. From April 2027, those bags will count as taxable. If your current supplier cannot tell you how much of the recycled content is post-consumer, it is worth asking now, before your 2027 orders are placed.
1. What percentage of recycled plastic does each bag contain, by weight?
2. How much of that is post-consumer, and how much pre-consumer?
3. What evidence do you provide: supplier declarations, recycler documents, batch or production records?
4. Is the recycled content covered by a certification scheme, or are you preparing for one?
5. Will you keep supplying the same specification after April 2027?
Keep the answers and documents with your PPT records. HMRC expects you to be able to show how you know your packaging meets the threshold.
Take an online fashion retailer shipping 2 million parcels a year in 10 × 14″ mailing bags (255 × 355 mm, 40 mm lip, 60 micron).
| Weight per bag | around 10.6 g |
| Plastic packaging per year | around 21.2 tonnes, so registration is required |
| Tax with bags under 30% recycled | around £4,850 per year at £228.82/t |
| Tax with 30%+ post-consumer recycled bags | £0 |
Run your own numbers with our Plastic Packaging Tax calculator and mailing bag weight calculator.
We manufacture mailing bags in our own factory in Istanbul and recycle around 1,000 tonnes of plastic a year in our own facility. Our recycled mailing bags contain 70% post-consumer recycled (PCR) plastic, well above the 30% threshold under both today's rules and the April 2027 rule, and we supply the supporting documentation with every order.
If you would like to compare, we will send a free sample kit to your UK address. See our mailing bag sizes and specifications.
From 1 April 2027. From that date, all recycled plastic used to reach the 30% threshold must come from post-consumer waste.
Yes. It can still be used, but from April 2027 it will no longer count towards the 30% recycled content threshold for the tax.
£228.82 per tonne from 1 April 2026, up from £223.69 per tonne in 2025/26.
Yes, if you manufacture or import 10 tonnes or more of plastic packaging in 12 months you must register with HMRC, even if your packaging contains 30% or more recycled plastic.
The government has consulted on requiring certification for mechanically recycled plastic. At the time of writing this is a proposal and not yet law.
This guide is general information based on published guidance at the time of writing. It is not tax advice. Check your own position with HMRC or a qualified adviser.
Free sample kit, delivered price in 48 hours, orders from one pallet.