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  • Registration and payments

    Businesses liable for the tax must submit information to HMRC to confirm any payments or deferrals. Find out what is required.
    Article

  • Aquaculture water quality and classification for shellfish

    We’re working with aquaculture producers, regulators and researchers looking at UK water quality to increase production of high quality shellfish.
    Article

  • Marine Environmental Regulation

    The UK vision is for a “clean, healthy, safe, productive, biologically diverse marine and coastal environments.
    Article

  • I export seafood from Great Britain

    Information and guidance on exporting seafood from the UK to the EU including labelling, customs and tariffs and documentation.
    Article

  • A packaging supplier's experience of PPT

    This case study examines a packaging supplier's experience of the Plastic Packaging Tax (PPT) as reported by Styropack.
    Article

  • Plastic packaging in scope

    Plastic Packaging Tax is due on some non-recycled plastic packaging used in the seafood supply chain. Find out what is and isn’t included.
    Article

  • Record keeping for businesses in and out of scope

    All businesses are required to verify information on plastic packaging used. This page explains the record keeping and due diligence requirements.
    Article

  • Trade agreements and seafood tariffs

    Brexit could see changes to trade agreements and tariffs. We have published the potential changes for seafood products from 1 January 2021.
    Article

  • Plastic packaging taxes in the EU

    Businesses exporting seafood from the UK to the EU should be aware of plastic packaging taxes in the EU. This page explains what you need to know.
    Article

  • Selling catch directly to consumers

    Our guides can help fishing businesses sell their catch directly to consumers.
    Article

  • Plastic Packaging Tax guidance

    If you manufacture or import plastic packaging, you may need to register for Plastic Packaging Tax. Our guidance is for seafood businesses only.
    Article

  • Businesses in scope

    Businesses that need to pay plastic packaging tax must register with HMRC. Find out information on how to check if you are liable.
    Article