The Australian Pot Levy is a long-standing government levy applied to plastic pots, trays, and containers used for growing horticultural nursery plants. Currently set at 5%, the levy helps fund important industry initiatives including research, biosecurity, and sustainability.

When does it apply?

It applies where containers are purchased (locally or imported) for use as immediate growing vessels for nursery plants in Australia, and where that purchase is the final transaction before the plants are sold or used in further commercial production.

Who is exempt?

Forestry producers are generally exempt from the Pot Levy. Forestry seedlings sit under a separate forestry classification, so the levy doesn’t apply to the trays or containers used for that purpose. However, it’s not automatic, you will still need to complete and submit an Exemption Declaration form to confirm that the products are being used for forestry.

A simple way to think about it:

Nursery plants → levy usually applies
Forestry seedlings → exempt, but paperwork still required

We’ve made it simple for customers to fill out the required declaration.
Please download the form here: