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November 2021

HMRC Update: Plastic Packaging Tax - Draft secondary legislation consultation & other updates

HMRC Update: Plastic Packaging Tax - Draft secondary legislation consultation & other updates

With less than 6 months to go until Plastic Packaging Tax (PPT) comes into force from 1 April 2022, we are providing the below updates to help you continue preparing for the tax’s introduction. We are also sharing recent technical announcements relating to the tax.

Guidance: first part of full guidance now available

HMRC has published the first part of PPT’s full guidance on GOV.UK. This update provides new information, for example what to include on a tax return for PPT, and what other substances need to be considered for multi material packaging. The update also brings previously published guidance into the full guidance format, so all information businesses need to prepare for the tax will be together in one place.

Further additions to the full guidance will be published in stages later this year, and we will communicate these with you as they become available.

Webinars – dates still available and recordings

The first HMRC webinars on PPT took place late last month. Recordings of both the ‘Introduction to Plastic Packaging Tax’ and ‘Plastic Packaging Tax – Administration and technical aspects’ sessions are now available to view on GOV.UK

Due to popular demand, we added further dates for both webinars. Some spaces remain available, so sign-up now to learn more about what you need to do before the tax comes into force from 1 April 2022. HMRC’s webinars also give you the opportunity to ask any questions you may have regarding the administration of the tax. 

Get Ready for Plastic Packaging Tax – Introduction to PPT Webinar:
Additional date added for 22ndNovember at 13:45 GMT. This webinar will cover how the tax will operate. Topics will include:
  • what plastic packaging the tax applies to
  • who is responsible for paying and accounting
  • tax returns (reporting) and record keeping. 
Get Ready for Plastic Packaging Tax – Administration and technical aspects Webinar:
Spaces still available for 12th November at 11:45 GMT. This webinar will cover the technical points about recycled plastic and exemptions from the tax. Topics will include: 
  • exports and tax credits
  • supply chain responsibilities
  • types of recycling, calculating 
  • evidencing weight of packaging 
  • evidence for exemptions. 
PPT further secondary legislation for technical consultation 

Building on the secondary legislation published in draft earlier this year, we are now sharing further draft secondary legislation for technical consultation. The legislation published today provides the technical detail relating to administration of the tax, such as registration requirements, filing returns, record keeping and evidence. 
The technical consultation on the further draft secondary legislation is available on GOV.UK and consists of the following documents:
The Plastic Packaging Tax (General) Regulations 2022 draft Statutory Instrument
Draft explanatory memorandum on the Plastic Packaging Tax (General) Regulations 2022 
The government welcomes feedback on whether the legislation works as intended. The technical consultation runs from 4 November to 11:45pm on 1 December 2021. Please provide any comments to [email protected]
Autumn Budget 2021

Last week’s Budget included a measure for Plastic Packaging Tax. The measure introduces minor technical changes to the Plastic Packaging Tax primary legislation contained within Part 2, Schedule 9 and Schedule 13 of Finance Act 2021. The changes are to ensure that the tax operates as intended, that the UK complies with international agreements, and that HMRC has the appropriate framework to administer the tax. 
You can read more about this technical change in the updated Tax Information and Impact Note (TIIN) on GOV.UK.
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For more information please contact:
Jon Clark
Jon Clark
07730 018040