Draft legislation: Plastic Packaging Tax

This technical consultation aims to gather feedback from stakeholders on the drafting of the statutory instruments to make sure they deliver the policy correctly and effectively.

The draft Plastic Packaging Tax (Descriptions of Products) Regulations 2021 remove 3 categories of products from the meaning of a plastic packaging component and add a further category of products. This is to make sure the tax is properly targeted.

The draft Plastic Packaging Tax (General [Substantial modification]) Regulations 2021 set out the meaning of substantial modification in respect of the tax. This is important for determining when and by who the tax becomes payable.

This is of interest to:

• UK manufacturers of plastic packaging
• importers of plastic packaging and plastic packaging filled with goods
• business customers of manufacturers and importers of plastic packaging

Email any comments on the draft regulations to: indirecttaxdesign.team@hmrc.gov.uk

Find out more about Plastic Packaging Tax and further information for businesses.