HM Revenue and Customs has issued further clarification about the items in scope for the Plastic Packaging Tax and the point at which they would become chargeable, with draft secondary legislation.
The Plastic Packaging Tax will come into effect in April 2022, with a charge of £200 per tonne on plastic packaging placed onto the UK market that does not contain 30% recycled content.
Published on 20 July 2021, the latest update from HMRC covers several changes, including definitions of the modification process and plastic packaging component changes, and some examples of products that will not be in scope. The changes have been released online, with an opportunity for interested parties to consult on the proposed changes. The technical consultation closes on 17 August 2021.